Estonia
VAT Basics
VAT rates in Estonia by product and service
The standard VAT rate is 24% since July 2025. Also, the standard VAT rate will generally apply to all goods and services for which no exemption or reduced VAT rate is provided.
The reduced VAT rate is 9%. This reduced rate applies to certain pharmaceuticals and medical equipment, books and publications with educational content, hotel accommodation, as well as the supply of goods by organizations recognized as being committed to social welfare.
Supplies at the 0% VAT rate are general supplies, such as exports, intra-Community supplies, services related to the export of goods, international transport of persons, as well as financial services and insurance provided to customers established outside the EU.
Finally, some supplies are exempt from VAT, such as health and social care, educational and cultural activities, sports, financial and insurance transactions, and real estate exemptions.
To confirm the VAT rate applicable to a particular product or service in Estonia, we recommend that you contact us.
