Estonia VAT Rate (2026)
Estonia applies a standard VAT rate of 22%. A reduced rate of 9% applies to books, periodicals, hotel accommodation, and medicines. Estonia increased its standard rate from 20% to 22% in January 2024.
Estonia VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 24% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 9% | Reduced | Pharmaceutical products; medical equipment for disabled persons; books (excluding e-books); newspapers and periodicals; hotel accommodation. |
| 0% | Zero | Some passenger transport; intra-community and international transport. |
Estonia standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1991 – 1 Jan 1993 | 10% |
| 1 Jan 1993 – 1 Jul 2009 | 18% |
| 1 Jul 2009 – 1 Jan 2024 | 20% |
| 1 Jan 2024 – 1 Jul 2025 | 22% |
| 1 Jul 2025 – present | 24% |
Reduced rate categories in detail
9% reduced rate
The 9% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Estonia
Estonia applies its standard 24% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Estonia
Tourist VAT refund in Estonia
Non-EU residents shopping in Estonia can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Estonia VAT refund
Key facts
- Registration threshold: €40,000 annual turnover
- Standard rate: 24%
- Reduced rates: 9%, 0%
- Tax authority: Maksu- ja Tolliamet (Tax and Customs Board)
- Currency: EUR
FAQ
What is the VAT rate in Estonia?
The standard VAT rate in Estonia is 24%.
Reduced rates of 9% and 0% apply to essential goods and services.
What is the import VAT rate for Estonia?
Import VAT into Estonia is charged at the standard 24% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Estonia VAT number?
Estonia VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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