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: 22%.
• Reduced Rates: 9% and 5%

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 22%. 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
  5% 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
   9%
• 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%