VAT in Estonia


Value Added Tax in Estonia is also known as "Käibemaks” (KM), in the local language.

What are the VAT rates in Estonia?

The VAT rates applicable in Estonia are:

  • Standard Rate: 20%.
  • Reduced Rates: 9%.

The reduced VAT rate will only be applied to specific products covered by the VAT Directive.

VAT rates in Estonia by product and service

The standard VAT rate is 20%. 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
    20% and 9%
  • Water supplies
    20%
  • Pharmaceutical products
    20% and 9%
  • Medical equipment for disabled persons
    20% and 9%
  • Children´s car seats
    20%
  • Passenger transport
    20%
  • Books
    9%
  • Books on other physical means of support
    9%
  • Newspapers
    9%
  • Periodicals
    9%
  • Admission to cultural services (theatre, etc)
    20%
  • Admission to amusement parks
    20%
  • Pay TV / cable
    20%
  • TV licenses
    20%
  • Writers / composers
    20%
  • Hotel Accommodation
     9%
  • Restaurant and catering services
    20%
  • Restaurants
    20%
  • Medical and dental care
    Exempt and 20%
  • Repair of shoes and leather goods
    20%
  • Repair of clothing and household linen
    20%
  • Hairdressing
    20%

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