Taxes
Estonia — Tax: Vat
Estonia raised its standard VAT rate to 24% on 1 July 2025; reduced rates of 13%, 9% and 0% also apply.
VerifiedGovernment / official sourceEstonian Tax and Customs Board (EMTA) — VAT ratesLast reviewed: 2026-10-23
Key facts
- The standard VAT rate is 24%, up from 22%, from 1 July 2025 (VAT Act section 15).
- The VAT Act provides for rates of 24%, 13%, 9% and 0%.
- The 13% rate covers accommodation services (including with breakfast) from 1 January 2025, replacing the earlier 9%.
- The 9% rate covers items such as books and periodicals; 0% applies in specified cases.
- The rate depends on the time of supply: supplies and advance payments made before 1 July 2025 stay at 22%.
Common mistakes
- Using the old 22% (or 20%) rate for supplies made after 1 July 2025.