Estonian VAT is käibemaks. Enter a figure and this adds VAT to it or strips VAT out of it, showing the tax as its own line either way.
Calculate VAT
The rates
The standard rate is 24%, which has applied since 1 July 2025 — it was 22% before that, and 20% before 1 January 2024. Two rate rises in eighteen months is why so much published guidance is out of date.
The reduced rates are 13% and 9%, and which one applies depends on what is being sold rather than on who is selling it. The VAT page sets out what falls into each.
When you have to register
Registration becomes compulsory once taxable supply passes €40,000 in a calendar year, counted from the start of that year rather than over a rolling twelve months. You can register voluntarily below the threshold, and businesses selling mainly to other VAT-registered businesses often do, because it lets them reclaim input VAT.
An Estonian OÜ is an ordinary Estonian company here: same threshold, whoever runs it and from wherever. A foreign person with no permanent establishment in Estonia is the different case — no threshold at all, rather than a generous one.