Taxes
Estonia — Tax: Capital Gains
Estonian residents pay income tax at 22% on gains from transferring property, declared on the annual return rather than withheld; an investment account can defer tax on securities.
VerifiedGovernment / official sourceEstonian Tax and Customs Board (EMTA) — Securities and investment accountLast reviewed: 2026-10-23
Key facts
- From 2025 the income tax rate on employment income, gains from transfer of property, business income and other income is 22% (20% before); EMTA lists 22% withheld income tax for 2026.
- Gains from property transfers are not withheld at source; they are declared on the resident natural person income tax return.
- For shares and bonds the gain or loss is the selling price minus the acquisition cost; losses can be carried forward and interest on margin loans does not reduce the gain.
- Residents can use an investment account: income earned through it is taxed when a payment is made out of the account.
- The basic exemption is flat at EUR 700 a month (EUR 8,400 a year) from 2026.
Steps
- Research required tax regulations and obligations as EU and EEA member — Estonia's tax code and EU regulations should be consulted for specific requirements and obligations.
- Verify specific capital gains tax rules and regulations — Consult official government sources or a tax professional for accurate and up-to-date information.