Home > Resources > Manuals >
Estonia

Estonia

Manual
Value Added Tax (VAT)
Local Language:
Käibemaks (KM)
estonia city viewestonia flag
VAT Rates
Standard rate
24%
Reduced rate
13% and 9%

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%

Latest news

london view

UK E-Invoicing Roadmap: No Phased Rollout, Final Rules by April 2028

The UK’s e-invoicing roadmap confirms a single 1 April 2029 start for all VAT-registered businesses, with final rules due by April 2028.

norway city view

E-Invoicing in Norway: Complete Guide

Norway requires B2B e-invoicing from 1 January 2027, with the obligation to receive e-invoices following in 2030. Learn the approved formats, exemptions and how Peppol and EHF fit in.

poland city view

VAT Changes in Poland from 2027: VAT Warehouses and Wider Joint Liability

Poland has amended its VAT Act to introduce a VAT warehouse procedure, extend joint and several liability to certain services and tighten fiscal representation rules, mostly from 1 January 2027.

switzerland view

Switzerland Plans to Increase VAT Rates From 2028

Swiss voters decide on 29 November 2026 whether to raise VAT rates from 2028 to help finance the 13th old-age pension (AHV) payment.

switzerland view

Switzerland Extends Special VAT Rate for Accommodation Services

The Swiss Federal Parliament has extended the 3.8% special VAT rate for accommodation services beyond its current expiry at the end of 2027.

E-invoicing in Spain: Complete Guide

Spain publishes Order HAC/1028/2026, starting the countdown for mandatory B2B e-invoicing: from October 2027 for large businesses and October 2028 for all others.

Why It May Be Time to Revisit Your E-Invoicing Strategy

Almost every organization has an e-invoicing strategy, but few actually chose it. Loek Smits looks at the four strategies he sees in practice and how to make yours deliberate.

poland city view

Poland Plans 23% VAT Rate for Non-Alcoholic Beer, Wine and Selected Beverages

Poland plans to increase the VAT rate on certain non-alcoholic beverages and energy drinks with 20% fruit or vegetable juice content. Learn about the draft law, reasons behind the change, and what it means for businesses.

paris view

E-Invoicing in France: Complete guide

Mandatory B2B e-invoicing and e-reporting in France: rules, implementation calendar, simplification measures and certified Plateformes Agréées.

bulgaria view

E-Invoicing in Bulgaria: Complete Guide

Bulgaria plans to make structured e-invoicing mandatory for domestic transactions from 1 January 2028, with real-time NRA validation and pre-filled VAT returns. Learn who is affected and what changes.