{"id":14452,"date":"2026-09-12T15:19:23","date_gmt":"2026-09-12T13:19:23","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=14452"},"modified":"2026-09-12T19:51:19","modified_gmt":"2026-09-12T17:51:19","slug":"vat-in-estonia","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-estonia\/","title":{"rendered":"VAT in Estonia in 2026"},"content":{"rendered":"

In Estonia, VAT is called k\u00e4ibemaks<\/em> and is regulated by the k\u00e4ibemaksuseadus<\/em> (KMS), the Estonian VAT law. It has a general rate of 24 %<\/strong>, a 13 %<\/strong> rate for accommodation, a 9 %<\/strong> rate for books, newspapers and the medicines on the official list, and 0 % for exports and intra-Community supplies. These are set by \u00a7 15 of that law and applied by the Maksu- ja Tolliamet. Be careful with any table dated before July 2025: the general rate was 22 % until 30 June 2025 and 20 % until the end of 2023.<\/p>\n

What surprises sellers there most is how short the list of reduced rates is. In Estonia there is no reduced rate for food: bread, milk and fruit are taxed at 24 %, just like children’s clothing or restaurant services.<\/p>\n

\n\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (k\u00e4ibemaksu standardm\u00e4\u00e4r)<\/span><\/td>\n24 %<\/strong><\/td>\nEverything not included in the lists below: food and drinks, restaurant services, clothing and footwear \u2014including children’s\u2014, electronics, cosmetics, household goods, plants and flowers. Also software and video games, which do not count as books<\/td>\n<\/tr>\n
Reduced (soodusm\u00e4\u00e4r)<\/span><\/td>\n13 %<\/strong><\/td>\nAccommodation, with or without breakfast, from 1 January 2025; before that it was 9 %. It only covers the accommodation and what is included in the room price: the rest of the hotel services are taxed at 24 %<\/td>\n<\/tr>\n
Reduced (soodusm\u00e4\u00e4r)<\/span><\/td>\n9 %<\/strong><\/td>\nBooks and educational literature and press publications, in print and digital, except those that are mainly advertising or private ads, erotic content, video or music; and medicines, contraceptives, health and hygiene items, personal medical devices for people with disabilities and assistive products listed in Regulation No. 63 of the Minister of Social Affairs of 4 December 2006: anything not on that list is taxed at 24 %<\/td>\n<\/tr>\n
Zero (0% k\u00e4ibemaksum\u00e4\u00e4r)<\/span><\/td>\n0 %<\/strong><\/td>\nExports, intra-Community supplies of goods and the Estonian segment of international passenger transport. This is not an exemption: the seller still deducts input VAT<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 12 September 2026 against the page \u00abK\u00e4ibemaksum\u00e4\u00e4rad ja maksuvaba k\u00e4ive\u00bb of the Maksu- ja Tolliamet, the Estonian Tax and Customs Board (emta.ee<\/a>).<\/em><\/p>\n

From 20 % to 24 % in a year and a half<\/h2>\n

Estonia has raised the general rate twice in a row. It was 20 %<\/strong> until 31 December 2023, rose to 22 % on 1 January 2024<\/strong> and to 24 % on 1 July 2025<\/strong>. If your store has not updated Estonia’s taxes since 2023, it is charging four points too little.<\/p>\n

The 24 % rate was introduced with an expiry date and no longer has one. It came with the security tax (julgeolekumaks<\/em>), which the Riigikogu approved only until 31 December 2028<\/strong>. On 18 June 2025<\/strong> the Riigikogu repealed that tax and made the VAT increase indefinite: in 2029 there is no return to 22 %.<\/p>\n

The reduced rates changed on 1 January 2025<\/strong>: accommodation rose from 9 % to 13 % and press returned from 5 % to 9 %, the rate it had before 1 August 2022. That change leaves a live trail until 31 December 2026<\/strong>: businesses accounting for VAT on a cash basis may continue applying 9 % to accommodation and 5 % to press invoiced and supplied before 1 January 2025 and paid after that date, according to \u00a7 46, paragraphs 26 and 27, of the VAT law. It does not affect you, but it explains why you may see Estonian invoices with rates that are no longer in force.<\/p>\n

And the list of reduced rates has not grown with any of those reforms. There are two, and they are very short: 13 % for accommodation and 9 % for books, press and the medicines and health items on the official list. Almost any product you sell to an Estonian consumer \u2014including food\u2014 is taxed at 24 %.<\/p>\n

Which VAT you charge customers in Estonia if you sell from another EU country<\/h2>\n

<\/p>\n

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.<\/p>\n