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Estonia

Estonia

Manual
Value Added Tax (VAT)
Local Language:
Käibemaks
estonia city viewestonia flag
VAT Rates
Standard rate
24%
Reduced rate
9% and 13%
European Tool
Bulk VIES VAT number checker
Learn more

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.

  • Foodstuff
    22% and 9%
  • Water supplies
    22%
  • Pharmaceutical products
    22% and 9%
  • Medical equipment for disabled persons
    22% and 9%
  • Children´s car seats
    22%
  • Passenger transport
    22%
  • Books
    9%
  • Books on other physical means of support
    9%
  • Newspapers
    9% for press publications, both on a physical medium and electronically, excluding publications containing mainly advertising or private advertisements or mainly with erotic or pornographic content or video or music content.
  • Periodicals
    9%
  • Admission to cultural services (theatre, etc)
    22%
  • Admission to amusement parks
    22%
  • Pay TV / cable
    22%
  • TV licenses
    22%
  • Writers / composers
    22%
  • Hotel Accommodation
     13%
  • Restaurant and catering services
    22%
  • Restaurants
    22%
  • Medical and dental care
    Exempt and 22%
  • Repair of shoes and leather goods
    22%
  • Repair of clothing and household linen
    22%
  • Hairdressing
    22%

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