{"id":4888,"date":"2025-12-28T01:00:29","date_gmt":"2025-12-28T01:00:29","guid":{"rendered":"https:\/\/punamoon.ee\/?p=4888"},"modified":"2026-03-26T10:53:05","modified_gmt":"2026-03-26T10:53:05","slug":"taxes-and-rates-business-in-estonia","status":"publish","type":"post","link":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/","title":{"rendered":"What\u2019s Changing for Estonian Businesses in 2026?"},"content":{"rendered":"[vc_row][vc_column][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>This article provides a brief overview of the following topics:<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766945962562{margin-bottom: 0px !important;}&#8221;]\n<ul>\n<li><a href=\"#next1\">What tax rates are applicable in 2026?<\/a><\/li>\n<li><a href=\"#next2\">What is the amount of the minimum wage?<\/a><\/li>\n<li><a href=\"#next3\">What is the minimum social tax obligation?<\/a><\/li>\n<li><a href=\"#next4\">How will personal income be taxed?<\/a><\/li>\n<li><a href=\"#next5\">Corporate Tax Benefits in 2026<\/a><\/li>\n<li><a href=\"#next6\">How will dividend taxation be applied?<\/a><\/li>\n<li><a href=\"#next10\">What is the procedure for sick leave compensation?<\/a><\/li>\n<li><a href=\"#next11\">How much will it cost to start a company in 2026?<\/a><a id=\"next1\"><\/a><\/li>\n<li><a href=\"#next12\">Entrepreneur Account 2026<\/a><\/li>\n<li><a href=\"#next13\">Special Scheme for Small Entrepreneurs<\/a><\/li>\n<\/ul>\n[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Taxes and Rates in 2026 &#8211; Payments to Individuals:<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1774522315688{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"64\"><strong data-start=\"0\" data-end=\"64\">Taxes and rates in 2026 \u2014 payments to individuals (Estonia):<\/strong><\/p>\n<ul>\n<li data-start=\"0\" data-end=\"64\">The <strong data-start=\"72\" data-end=\"86\">social tax<\/strong> rate in Estonia in 2026 is <strong data-start=\"114\" data-end=\"121\">33%<\/strong>.<\/li>\n<li data-start=\"0\" data-end=\"64\">The <strong data-start=\"131\" data-end=\"154\">personal income tax<\/strong> rate is <strong data-start=\"163\" data-end=\"170\">22%<\/strong>.<\/li>\n<li data-start=\"0\" data-end=\"64\">Contributions to the <strong data-start=\"197\" data-end=\"222\">second pension pillar<\/strong> may be <strong data-start=\"230\" data-end=\"246\">2%, 4% or 6%<\/strong>, depending on the individual\u2019s choice.<\/li>\n<li data-start=\"0\" data-end=\"64\"><strong data-start=\"290\" data-end=\"316\">Unemployment insurance<\/strong> is <strong data-start=\"320\" data-end=\"328\">1.6%<\/strong> (withheld from the employee\u2019s gross salary) and <strong data-start=\"377\" data-end=\"385\" data-is-only-node=\"\">0.8%<\/strong> (paid by the employer).<\/li>\n<li data-start=\"0\" data-end=\"64\">The <strong data-start=\"418\" data-end=\"434\">minimum wage<\/strong> will be <strong data-start=\"443\" data-end=\"461\">\u20ac946 per month<\/strong> and <strong data-start=\"466\" data-end=\"484\">\u20ac5.67 per hour<\/strong>.<\/li>\n<li data-start=\"0\" data-end=\"64\">The <strong data-start=\"578\" data-end=\"634\">minimum base for the employer\u2019s social tax liability<\/strong> will increase to <strong data-start=\"652\" data-end=\"660\">\u20ac886<\/strong> in 2026. Accordingly, the employer must pay social tax of <strong data-start=\"719\" data-end=\"749\">at least \u20ac292.38 per month<\/strong> for an employee working under an employment contract.<\/li>\n<li data-start=\"0\" data-end=\"64\">The <strong data-start=\"812\" data-end=\"860\">general personal allowance (tax-free income)<\/strong> will be <strong data-start=\"869\" data-end=\"888\">\u20ac8,400 per year<\/strong> (or <strong data-start=\"893\" data-end=\"911\">\u20ac700 per month<\/strong>) and does not depend on the amount of annual gross income.<\/li>\n<li data-start=\"0\" data-end=\"64\">The <strong data-start=\"979\" data-end=\"1021\">tax-free income for old-age pensioners<\/strong> is a fixed amount of <strong data-start=\"1043\" data-end=\"1062\">\u20ac9,312 per year<\/strong> (or <strong data-start=\"1067\" data-end=\"1085\">\u20ac776 per month<\/strong>) and does not depend on the amount of annual gross income.<\/li>\n<\/ul>\n[\/vc_column_text][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Tax rates in 2026 \u2014 companies (Estonia):<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766946326685{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"44\"><strong data-start=\"0\" data-end=\"44\">Tax rates in 2026 \u2014 companies (Estonia):<\/strong><\/p>\n<ul>\n<li>Standard <strong data-start=\"57\" data-end=\"69\">VAT rate<\/strong>: <strong data-start=\"71\" data-end=\"78\">24%<\/strong><\/li>\n<li data-start=\"0\" data-end=\"44\">Reduced <strong data-start=\"91\" data-end=\"103\">VAT rate<\/strong> for <strong data-start=\"108\" data-end=\"134\">accommodation services<\/strong> (e.g., AirBnB, Booking.com): <strong data-start=\"164\" data-end=\"171\">13%<\/strong><\/li>\n<li data-start=\"0\" data-end=\"44\">Reduced <strong data-start=\"184\" data-end=\"196\">VAT rate<\/strong> for <strong data-start=\"201\" data-end=\"216\">periodicals<\/strong> (printed and digital): <strong data-start=\"240\" data-end=\"246\">9%<\/strong><\/li>\n<li data-start=\"0\" data-end=\"44\"><strong data-start=\"251\" data-end=\"281\">VAT registration threshold<\/strong>: <strong data-start=\"283\" data-end=\"294\">\u20ac40,000<\/strong><\/li>\n<li data-start=\"0\" data-end=\"44\"><strong data-start=\"299\" data-end=\"358\">Corporate income tax on distributed profits (dividends)<\/strong>: <strong data-start=\"360\" data-end=\"387\">22\/78 of the net amount<\/strong> or <strong data-start=\"391\" data-end=\"418\" data-is-only-node=\"\">22% of the gross amount<\/strong> (<a href=\"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/#next6\">see more on dividend distributions below<\/a>).<a id=\"next2\"><\/a><\/li>\n<\/ul>\n[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Minimum Wage in 2026<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1774521748018{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"38\" data-end=\"378\">The minimum wage is <strong data-start=\"58\" data-end=\"76\">\u20ac946 per month<\/strong> and <strong data-start=\"81\" data-end=\"99\">\u20ac5.67 per hour<\/strong>. The minimum wage requirement applies to all employers in Estonia. This means that if an employee works full-time under an employment contract, their gross salary cannot be lower than <strong data-start=\"284\" data-end=\"302\">\u20ac946 per month<\/strong>. The minimum wage level also affects the amount of certain social benefits.<\/p>\n[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1734357306790{margin-bottom: 0px !important;}&#8221;]You can view the tax calculation for the minimum wage <a href=\"https:\/\/punamoon.ee\/en\/faq-items\/what-is-the-minimum-gross-wage-in-estonia\/\" target=\"_blank\" rel=\"noopener\">here.<\/a>[\/vc_column_text][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/punamoon.ee\/en\/faq-items\/what-is-the-minimum-gross-wage-in-estonia\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]READ MORE[\/mk_button][mk_padding_divider][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Minimum Social Tax Obligation<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766946513215{margin-bottom: 0px !important;}&#8221;]The rate used to calculate the <strong>minimum social tax obligation<\/strong> will increase to \u20ac886 in 2026. As a result, employers will be required to pay at least <strong>\u20ac292.38 in social tax per month<\/strong> for an employee working under an employment contract.<\/p>\n<p>This obligation applies even if the employee works part-time and their gross salary is less than \u20ac886 per month, provided that this job is their primary or sole employment.<\/p>\n<p>Paying social tax starting from <strong>\u20ac292.38 per month<\/strong> is, in most cases, a mandatory condition for activating health insurance coverage (<strong>Tervisekassa<\/strong>).<\/p>\n<p>You can read more about the minimum social tax obligation <a href=\"https:\/\/punamoon.ee\/en\/accounting-services\/social-tax-in-estonia-punamoon-ou\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<a id=\"next4\"><\/a>[\/vc_column_text][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/punamoon.ee\/en\/accounting-services\/social-tax-in-estonia-punamoon-ou\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]READ MORE[\/mk_button][mk_padding_divider][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Taxation of Personal Income<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766946649660{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"683\">From <strong data-start=\"5\" data-end=\"23\">1 January 2026<\/strong>, Estonia will abolish the \u201ctax hump\u201d (<em data-start=\"62\" data-end=\"73\">maksuk\u00fc\u00fcr<\/em>) that has been in place for eight years and introduce a <strong data-start=\"130\" data-end=\"178\">uniform tax-free allowance of \u20ac700 per month<\/strong> (or <strong data-start=\"183\" data-end=\"202\">\u20ac8,400 per year<\/strong>), regardless of a person\u2019s income level. For <strong data-start=\"248\" data-end=\"270\">old-age pensioners<\/strong>, a higher tax-free allowance will still apply automatically \u2014 <strong data-start=\"333\" data-end=\"351\">\u20ac776 per month<\/strong> (<strong data-start=\"353\" data-end=\"372\">\u20ac9,312 per year<\/strong>). This means there is no longer any need to forecast income in order to calculate the allowance. To apply it on a monthly basis, an individual still needs to submit a free-form application to the income payer (usually the employer) \u2014 and it is important that the application is submitted to <strong data-start=\"664\" data-end=\"676\">only one<\/strong> payer.<\/p>\n<p data-start=\"685\" data-end=\"1056\">The allowance is applied <strong data-start=\"710\" data-end=\"721\">monthly<\/strong>: in each calendar month, you can use a maximum of <strong data-start=\"772\" data-end=\"780\">\u20ac700<\/strong>. This means that if you do not use the full amount in a particular month (for example, due to low income, no payments being made, or because no application was submitted), the employer cannot \u201ccarry over\u201d the unused balance to the next month and increase the allowance there.<\/p>\n<p data-start=\"1058\" data-end=\"1378\">However, the allowance is not lost: if it was used only partially or not at all during the year, you can take it into account when filing your <strong data-start=\"1201\" data-end=\"1238\">annual personal income tax return<\/strong>. In that case, the tax will be recalculated for the year, and any overpaid tax will be refunded (the return must be filed by <strong data-start=\"1364\" data-end=\"1376\">30 April<\/strong>).<\/p>\n<p data-start=\"1380\" data-end=\"1511\">In addition, the planned increase of the personal income tax rate to <strong data-start=\"1449\" data-end=\"1456\">24%<\/strong> has been cancelled \u2014 the rate in 2026 remains <strong data-start=\"1503\" data-end=\"1510\">22%<\/strong>.<a id=\"next5\"><\/a><\/p>\n[\/vc_column_text][mk_padding_divider][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Corporate Tax Benefits in 2026<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766985724062{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"30\"><strong data-start=\"0\" data-end=\"30\">Tax benefit limits in 2026<\/strong><\/p>\n<ul>\n<li data-start=\"0\" data-end=\"30\">Maximum daily allowance for business trips abroad \u2014 <strong data-start=\"86\" data-end=\"93\">\u20ac75<\/strong> (for the first 15 days, but no more than <strong data-start=\"135\" data-end=\"156\">15 days per month<\/strong>)<\/li>\n<li data-start=\"162\" data-end=\"237\">Daily allowance for business trips abroad \u2014 <strong data-start=\"206\" data-end=\"213\">\u20ac40<\/strong> (for subsequent days)<\/li>\n<li data-start=\"240\" data-end=\"301\">Minimum daily allowance for business trips abroad \u2014 <strong data-start=\"292\" data-end=\"299\">\u20ac40<\/strong><\/li>\n<li data-start=\"304\" data-end=\"421\">Entertainment expenses for hosting clients and business partners \u2014 <strong data-start=\"371\" data-end=\"419\">\u20ac50 per month + 2% of the gross payroll fund<\/strong><\/li>\n<li data-start=\"424\" data-end=\"488\">Promotional goods and promotional services \u2014 <strong data-start=\"469\" data-end=\"486\">\u20ac21 excl. VAT<\/strong><\/li>\n<li data-start=\"491\" data-end=\"563\">Employee accommodation costs \u2014 <strong data-start=\"522\" data-end=\"561\">\u20ac500 per month in Tallinn and Tartu<\/strong><\/li>\n<li data-start=\"566\" data-end=\"633\">Employee accommodation costs \u2014 <strong data-start=\"597\" data-end=\"631\">\u20ac250 per month in other cities<\/strong><\/li>\n<li data-start=\"636\" data-end=\"760\">Compensation for the use of a personal passenger car for business purposes \u2014 <strong data-start=\"713\" data-end=\"758\">\u20ac0.50 per kilometre, up to \u20ac550 per month<\/strong><\/li>\n<li data-start=\"763\" data-end=\"817\">Employee health promotion expenses \u2014 <strong data-start=\"800\" data-end=\"817\">\u20ac400 per year<\/strong><\/li>\n<\/ul>\n<p data-start=\"819\" data-end=\"1077\">To apply these tax benefits, it is important to meet the required conditions and properly arrange the internal documentation within the company. We invite you to a Russian-language training on tax benefits on <strong data-start=\"1028\" data-end=\"1043\">17 February<\/strong>. Registration via the <a href=\"https:\/\/pood.aripaev.ee\/kak-zakonno-spisat-rashody-na-firmu-i-snizit-nalogovuyu-nagruzku\" target=\"_blank\" rel=\"noopener\">link<\/a>.<a id=\"next6\"><\/a><\/p>\n[\/vc_column_text][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/pood.aripaev.ee\/kak-zakonno-spisat-rashody-na-firmu-i-snizit-nalogovuyu-nagruzku&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]TAX BENEFITS FOR BUSINESSES IN ESTONIA[\/mk_button][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Dividend Taxation<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766947836169{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"113\">The tax rate on distributed dividends is <strong data-start=\"41\" data-end=\"68\">22\/78 of the net amount<\/strong> or <strong data-start=\"72\" data-end=\"99\">22% of the gross amount<\/strong> of dividends.<\/p>\n<p data-start=\"115\" data-end=\"310\">For dividends that were previously distributed at the preferential rate of <strong data-start=\"190\" data-end=\"199\">14\/86<\/strong> and where <strong data-start=\"210\" data-end=\"233\">7% was not withheld<\/strong>, the obligation to withhold the <strong data-start=\"266\" data-end=\"272\">7%<\/strong> is carried forward to future periods.<\/p>\n<h3 data-start=\"312\" data-end=\"358\">Mandatory conditions for paying dividends:<\/h3>\n<ul>\n<li data-start=\"361\" data-end=\"545\">For a <strong data-start=\"367\" data-end=\"399\">private limited company (O\u00dc)<\/strong>, the <strong data-start=\"405\" data-end=\"439\">share capital has been paid in<\/strong>, this has been <strong data-start=\"455\" data-end=\"494\">reported to the Commercial Register<\/strong>, and it is also <strong data-start=\"511\" data-end=\"542\">reflected in the TSD return<\/strong>.<\/li>\n<li data-start=\"548\" data-end=\"637\">The company\u2019s <strong data-start=\"562\" data-end=\"634\">annual report has been prepared and approved by the management board<\/strong>.<\/li>\n<li data-start=\"640\" data-end=\"828\">The financial year ended with a <strong data-start=\"672\" data-end=\"682\">profit<\/strong>, or the company has <strong data-start=\"703\" data-end=\"744\">retained earnings from previous years<\/strong>; paying dividends will not harm the company\u2019s financial position or <strong data-start=\"813\" data-end=\"825\">solvency<\/strong>.<\/li>\n<li data-start=\"831\" data-end=\"956\">After the dividend payment, the company\u2019s <strong data-start=\"873\" data-end=\"906\">equity will not be \u201cconsumed\u201d<\/strong> (i.e., will not fall below the required level).<\/li>\n<li data-start=\"959\" data-end=\"1035\">There is a <strong data-start=\"970\" data-end=\"998\">shareholders\u2019 resolution<\/strong> approving the dividend distribution.<\/li>\n<\/ul>\n<p>You can read more about dividend taxation <a href=\"https:\/\/punamoon.ee\/en\/faq-items\/how-is-income-and-dividend-taxation-of-the-company-executed\/\" target=\"_blank\" rel=\"noopener\">here<\/a>.<a id=\"next10\"><\/a>[\/vc_column_text][mk_padding_divider][mk_padding_divider][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Sick Leave Payment Procedure in 2026<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766947908986{margin-bottom: 0px !important;}&#8221;]In accordance with the established procedure for sick leave compensation, employers are obligated to pay sick leave benefits from the 4th to the 8th day of illness at a rate of 70% of the employee\u2019s average salary. Starting from the 9th day of illness or injury, compensation is paid by the Health Insurance Fund.<\/p>\n<p>Employers have an expanded option (not an obligation) to pay or supplement sick leave compensation from the 1st calendar day of illness until the end of the sick leave at a rate of up to 100% of the employee&#8217;s average salary. Essentially, employers are encouraged to compensate employees for the difference between their average salary and the incapacity benefit while benefiting from slightly more favorable tax treatment for such payments.<\/p>\n<p>It is important to note that only income tax at the rate of 22% is withheld from this payment to the employee. Social tax, unemployment insurance, and funded pension contributions do not apply to these payments. Sick leave compensation must be declared in the TSD form under payment code &#8220;24.&#8221; Any portion of the payment exceeding the average salary is taxed as regular salary and must be declared on a separate line under payment codes 10, 11, 12, 13, 21, 22, or 23, depending on the type of payment. This procedure also applies to members of the management board. The mandatory condition for this is the presence of a sick leave certificate.<a id=\"next11\"><\/a>[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Overview of Selected State Fees in 2026<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766948044877{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"49\"><strong data-start=\"0\" data-end=\"49\">State fees for company incorporation in 2026:<\/strong><\/p>\n<ul>\n<li data-start=\"52\" data-end=\"96\">Public limited company (<strong data-start=\"76\" data-end=\"82\">AS<\/strong>) \u2014 <strong data-start=\"86\" data-end=\"94\">\u20ac200<\/strong><\/li>\n<li data-start=\"99\" data-end=\"177\">Private limited company (<strong data-start=\"124\" data-end=\"130\">O\u00dc<\/strong>) \u2014 <strong data-start=\"134\" data-end=\"142\">\u20ac265<\/strong> (<strong data-start=\"144\" data-end=\"174\">\u20ac200 if filed via a notary<\/strong>)<\/li>\n<li data-start=\"180\" data-end=\"215\">Sole proprietor (<strong data-start=\"197\" data-end=\"204\">FIE<\/strong>) \u2014 <strong data-start=\"208\" data-end=\"215\">\u20ac20<\/strong><\/li>\n<\/ul>\n<p data-start=\"217\" data-end=\"273\"><strong data-start=\"217\" data-end=\"273\">State fees for making changes to the B-card in 2026:<\/strong><\/p>\n<ul>\n<li data-start=\"276\" data-end=\"319\">Public limited company (<strong data-start=\"300\" data-end=\"306\">AS<\/strong>) \u2014 <strong data-start=\"310\" data-end=\"317\">\u20ac25<\/strong><\/li>\n<li data-start=\"322\" data-end=\"366\">Private limited company (<strong data-start=\"347\" data-end=\"353\">O\u00dc<\/strong>) \u2014 <strong data-start=\"357\" data-end=\"364\">\u20ac25<\/strong><\/li>\n<li data-start=\"369\" data-end=\"404\">Sole proprietor (<strong data-start=\"386\" data-end=\"393\">FIE<\/strong>) \u2014 <strong data-start=\"397\" data-end=\"404\">\u20ac10<\/strong><\/li>\n<\/ul>\n<p data-start=\"406\" data-end=\"501\">The <strong data-start=\"410\" data-end=\"475\">state fee for reinstating a company removed from the register<\/strong> in 2026 will be <strong data-start=\"492\" data-end=\"500\">\u20ac200<\/strong>.<a id=\"next12\"><\/a><\/p>\n[\/vc_column_text][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/punamoon.ee\/en\/corporate-services\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]READ MORE[\/mk_button][mk_padding_divider][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Entrepreneurial Account in 2026<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767118592935{margin-bottom: 0px !important;}&#8221;]Let us remind you that an entrepreneurial account is a legal form designed for entrepreneurs with a small turnover of up to \u20ac40,000 per year. The entrepreneurial account can only be opened at LHV Bank. When payments are made to the entrepreneurial account, LHV Bank withholds a portion for taxes and transfers it to the Tax and Customs Board. Entrepreneurs using this account do not need to submit reports or maintain accounting records. Expenses cannot be deducted, and all income credited to the account is subject to taxation. This form of entrepreneurship is ideal for providing services to individuals (e.g., nanny, tutor, personal trainer) or selling self-made goods, provided that production and service-related costs are minimal.<\/p>\n<p>A tax rate of <strong>20%<\/strong> applies to all income up to \u20ac40,000 per year. If the owner of the entrepreneurial account is enrolled in the second pillar pension fund, an additional pension fund contribution (2%, 4%, or 6%) will be deducted from all incoming payments to the account. It is important to note that if the owner of the entrepreneurial account has no other employment, a minimum of <strong>\u20ac2,436,50<\/strong> per month must be credited to the account in 2026 to qualify for state health insurance coverage.<\/p>\n<p>Details about the entrepreneurial account number, the account holder&#8217;s name, and personal identification code is open data and available on the Tax and Customs Board&#8217;s website.<\/p>\n<p>If a legal entity makes a payment to an entrepreneurial account for services, the legal entity is required to declare this payment in Annex 6 of the TSD form under code <strong>6080<\/strong>. The tax rate for the legal entity is <strong>22\/78<\/strong> of the amount paid for the service.<a id=\"next13\"><\/a>[\/vc_column_text][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/punamoon.ee\/en\/faq-items\/what-business-form-should-i-choose\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]READ MORE[\/mk_button][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Special Scheme for Small Enterprises<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766948553161{margin-bottom: 0px !important;}&#8221;]<strong>New Taxation Rules in the European Union<\/strong><\/p>\n<p>Introduced in 2025, the <strong>SME Scheme (Special Scheme for Small Enterprises<\/strong> will continue to apply in 2026.<\/p>\n<p>This scheme is designed to simplify VAT obligations for businesses with a small turnover, such as those engaged in limited online sales across EU countries or renting out property in another EU member state.<\/p>\n<p>Under the SME Scheme, a &#8220;small entrepreneur&#8221; is defined as an individual or entity that:<\/p>\n<ul>\n<li>Has a total turnover across all EU countries of no more than \u20ac100,000 for the current and previous calendar years, and<\/li>\n<li>Does not exceed the VAT registration threshold in any single country (e.g., in Estonia, this threshold is \u20ac40,000).<\/li>\n<\/ul>\n<p><strong>Required Actions for the SME Scheme:<\/strong><\/p>\n<ol>\n<li>Submit an application via the Estonian Tax and Customs Board. A separate application must be submitted for each EU country where the scheme will apply.<\/li>\n<li>Await a decision: application reviews take up to 35 working days (approximately 1.5 months).<\/li>\n<li>Obtain a registration number with the postfix &#8220;EX.&#8221;<\/li>\n<li>Operate as a non-taxable entity in countries where authorization under the SME Scheme has been granted.<\/li>\n<li>Maintain records of transactions by country.<\/li>\n<li>Submit quarterly reports.<\/li>\n<\/ol>\n<p>The SME Scheme is voluntary and aims to simplify recordkeeping and reduce administrative costs for entrepreneurs with small turnovers. Additionally, it allows businesses to avoid VAT registration in other EU countries.<\/p>\n<p>As a reminder, registration obligations arise, for instance, if a business has a warehouse in another EU country or sells goods from an Amazon warehouse located in another member state.<a id=\"next14\"><\/a>[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][vc_column_text css=&#8221;.vc_custom_1734370052571{margin-bottom: 0px !important;}&#8221;]You don\u2019t have to keep all this information in mind. Contact us for accounting services, and we\u2019ll take care of everything for you![\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/punamoon.ee\/en\/accounting-services\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]Accounting Services[\/mk_button][mk_padding_divider][mk_padding_divider][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766948366187{margin-bottom: 0px !important;}&#8221;]We hope the information we share on our website will be helpful to you in planning your business and in the upcoming year, 2026.[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<em>We wish you a happy upcoming holiday season! May your business thrive with success, prosperity, and well-being. As always, we will continue to support your company\u2019s success by being a reliable partner in accounting, legal, and migration matters.<\/em>[\/mk_fancy_title][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1734370363450{margin-bottom: 0px !important;}&#8221;]<strong>Thank you for reading to the end! If you enjoyed the article, feel free to share it with your friends!<\/strong>[\/vc_column_text][vc_facebook type=&#8221;button_count&#8221; css=&#8221;.vc_custom_1609704616297{margin-right: 10px !important;margin-left: 10px !important;border-right-width: 10px !important;border-left-width: 10px !important;padding-right: 10px !important;padding-left: 10px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1734370392253{margin-bottom: 0px !important;}&#8221;]The author and owner of the materials is PUNAMOON O\u00dc. Republishing the materials is not permitted. Sharing the materials online is allowed only in the form of an active link to the article.[\/vc_column_text][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1734370412644{margin-bottom: 0px !important;}&#8221;]Punamoon O\u00dc offers accounting, legal, and migration services. You can submit a request for any of these services using the form below.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1734370464407{margin-bottom: 0px !important;}&#8221;]<div data-uniq='69daddbb7a886' class='uniq-69daddbb7a886 formcraft-css form-live align-center'><script> window.formcraftLogic = window.formcraftLogic || {}; window.formcraftLogic[5] = []; <\/script><div class=\"fc-pagination-cover fc-pagination-1\">\n\t\t\t\t<div class=\"fc-pagination width-100\">\n\t\t\t\t\t<!-- ngRepeat: page in Builder.FormElements track by $index --><div class=\"pagination-trigger \" data-index=\"0\">\n\t\t\t\t\t\t<span class=\"page-number\"><span >1<\/span><\/span>\n\t\t\t\t\t\t<span class=\"page-name \"><\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t<\/div><!-- end ngRepeat: page in Builder.FormElements track by $index -->\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t<style scoped=\"scoped\" >\n\t\t\t@media (max-width : 480px) {\n\t\t\t\t.fc_modal-dialog-5 .fc-pagination-cover .fc-pagination\n\t\t\t\t{\n\t\t\t\t\tbackground-color: #fb503b !important;\n\t\t\t\t}\n\t\t\t}\n\t\t\t\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .submit-cover .submit-button,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .fileupload-cover .button-file,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover .button,\n\t\t\t.formcraft-datepicker .ui-datepicker-header,\n\t\t\t.formcraft-datepicker .ui-datepicker-title\n\t\t\t{\n\t\t\t\tbackground: #381f1b;\n\t\t\t\tcolor: #fff;\n\t\t\t}\n\t\t\t.formcraft-datepicker td .ui-state-active,\n\t\t\t.formcraft-datepicker td .ui-state-hover,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .slider-cover .ui-slider-range\n\t\t\t{\n\t\t\t\tbackground: #381f1b;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-header,\n\t\t\t.formcraft-css .fc-form .field-cover>div.full hr\n\t\t\t{\n\t\t\t\tborder-color: #311b17;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-prev:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-next:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker select.ui-datepicker-month:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker select.ui-datepicker-year:hover\n\t\t\t{\n\t\t\t\tbackground-color: #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-pagination>div.active .page-number,\n\t\t\t.formcraft-css .form-cover-builder .fc-pagination>div:first-child .page-number\n\t\t\t{\n\t\t\t\tbackground-color: #fb503b;\n\t\t\t\tcolor: #fff;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker table.ui-datepicker-calendar th,\n\t\t\t#ui-datepicker-div.formcraft-datepicker table.ui-datepicker-calendar td.ui-datepicker-today a,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .star-cover label,\n\t\t\thtml .formcraft-css .fc-form.label-floating .form-element .field-cover.has-focus>span,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .customText-cover a,\n\t\t\t.formcraft-css .prev-next>div span:hover\n\t\t\t{\n\t\t\t\tcolor: #381f1b;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .customText-cover a:hover\n\t\t\t{\n\t\t\t\tcolor: #311b17;\n\t\t\t}\n\t\t\thtml .formcraft-css .fc-form.fc-form-5.label-floating .form-element .field-cover > span\n\t\t\t{\n\t\t\t\tcolor: #666666;\n\t\t\t}\n\t\t\thtml .formcraft-css .fc-form .final-success .final-success-check {\n\t\t\t\tborder: 2px solid #666666;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"text\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"email\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"password\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"tel\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover textarea,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover select,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover .time-fields-cover,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover .awesomplete ul\n\t\t\t{\n\t\t\t\tcolor: #777;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"text\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"password\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"email\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"radio\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"checkbox\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"tel\"],\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover select,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover textarea\n\t\t\t{\n\t\t\t\tbackground-color: #fafafa;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"radio\"]:checked,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .field-cover input[type=\"checkbox\"]:checked {\n\t\t\t\tborder-color: #311b17;\n\t\t\t\tbackground: #381f1b;\t\t\t\t\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .star-cover label .star\n\t\t\t{\n\t\t\t\ttext-shadow: 0px 1px 0px #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .slider-cover .ui-slider-range\n\t\t\t{\n\t\t\t\tbox-shadow: 0px 1px 1px #311b17 inset;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .fileupload-cover .button-file\n\t\t\t{\n\t\t\t\tborder-color: #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .form-element-html input[type=\"password\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .form-element-html input[type=\"email\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .form-element-html input[type=\"tel\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .form-element-html input[type=\"text\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .form-element-html textarea:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .form-element-html select:focus\n\t\t\t{\n\t\t\t\tborder-color: #381f1b;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5 .form-element .form-element-html .field-cover .is-read-only:focus {\n\t\t\t\tborder-color: #ccc;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-5\t\t\t{\n\t\t\t\tfont-family: inherit;\n\t\t\t}\n\t\t\t@media (max-width : 480px) {\n\t\t\t\thtml .dedicated-page,\n\t\t\t\thtml .dedicated-page .formcraft-css .fc-pagination > div.active\n\t\t\t\t{\n\t\t\t\t\tbackground: #fb503b;\n\t\t\t\t}\n\t\t\t}\n\t\t<\/style>\n\t\t<div class=\"form-cover\">\n\t\t\t<form data-auto-scroll=\"\" data-no-message-redirect=\"\" data-thousand=\"\" data-decimal=\".\" data-delay=\"\" data-id=\"5\" class=\"fc-form fc-form-5 align- fc-temp-class save-form- dont-submit-hidden- remove-asterisk- icons-hide- disable-enter- label-placeholder field-border-visible frame-visible field-alignment-left\" style=\"width: 922px; color: #666666; font-size: 100%; background: #fb503b\">\n\t\t\t\t<!-- ngRepeat: page in Builder.FormElements track by $index --><div class=\"form-page form-page-0\" data-index=\"0\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"form-page-content      ng-not-empty\">\n\t\t\t\t\t\t<div data-identifier=\"field4\" data-index=\"0\" style=\"width: 25%\" class=\" form-element form-element-field4 options-false default-false form-element-type-oneLineText is-required-false odd form-element-0 -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"oneLineText-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Company<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input type=\"text\" placeholder=\"Company\" make-read-only=\"\" data-field-id=\"field4\" name=\"field4[]\" data-min-char=\"\" data-max-char=\"\" data-val-type=\"\" data-regexp=\"\" data-is-required=\"false\" data-allow-spaces=\"\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-input-mask=\"\" data-mask-placeholder=\"\" data-original-title=\"\"><i class=\"formcraft-icon formcraft-icon-type-business_center\">business_center<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field3\" data-index=\"1\" style=\"width: 25%\" class=\" form-element form-element-field3 options-false default-false form-element-type-email is-required-true even form-element-1 -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"email-cover field-cover  \"><span class=\"sub-label-true\"><span class=\"main-label\"><span >Email<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input placeholder=\"Email\" data-field-id=\"field3\" type=\"text\" data-val-type=\"email\" make-read-only=\"\" data-is-required=\"true\" name=\"field3\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-original-title=\"\"><i class=\"formcraft-icon\">email<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field2\" data-index=\"2\" style=\"width: 25%\" class=\" form-element form-element-field2 options-false default-false form-element-type-oneLineText is-required-true odd form-element-2 -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"oneLineText-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Phone<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input type=\"text\" placeholder=\"Phone\" make-read-only=\"\" data-field-id=\"field2\" name=\"field2[]\" data-min-char=\"\" data-max-char=\"\" data-val-type=\"\" data-regexp=\"\" data-is-required=\"true\" data-allow-spaces=\"\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-input-mask=\"\" data-mask-placeholder=\"\" data-original-title=\"\"><i class=\"formcraft-icon formcraft-icon-type-phone\">phone<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field5\" data-index=\"3\" style=\"width: 100%\" class=\" form-element form-element-field5 options-false default-false form-element-type-dropdown is-required-false even form-element-3 -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"dropdown-cover field-cover autocomplete-type- \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Service<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><select data-is-required=\"false\" class=\"validation-lenient\" data-field-id=\"field5\" name=\"field5\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"hover\" data-html=\"true\" data-original-title=\"\"><option value=\"\" class=\" \">Service<\/option><option value=\"Registration of businesses in Estonia\" class=\" \">Registration of businesses in Estonia<\/option><option value=\"Change in register data\" class=\" \">Change in register data<\/option><option value=\"Accounting service\" class=\" \">Accounting service<\/option><option value=\"Legal advice\" class=\" \">Legal advice<\/option><option value=\"Registration of businesses in Finland\" class=\" \">Registration of businesses in Finland<\/option><option value=\"Other business service\" class=\" \">Other business service<\/option><\/select><input type=\"text\"><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field6\" data-index=\"4\" style=\"width: 100%\" class=\" form-element form-element-field6 options-false default-false form-element-type-textarea is-required-false odd form-element-4 -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"textarea-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Message<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><textarea data-field-id=\"field6\" placeholder=\"Message\" class=\"validation-lenient\" name=\"field6\" value=\"\" rows=\"5\" data-min-char=\"\" data-max-char=\"\" data-is-required=\"false\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-original-title=\"\" style=\"min-height: 127.483px\"><\/textarea><div class=\"count-\"><span class=\"current-count\">0<\/span> \/ <span class=\"max-count \"><\/span><\/div><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field7\" data-index=\"5\" style=\"width: 100%\" class=\" form-element form-element-field7 options-false default-false form-element-type-submit is-required-false even form-element-5 -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><div class=\"align-right wide-false submit-cover field-cover\"><button type=\"submit\" class=\"button submit-button\"><span class=\"text \">SEND MESSAGE<\/span><span class=\"spin-cover\"><i style=\"color:\" class=\"loading-icon icon-cog animate-spin\"><\/i><\/span><\/button><\/div><div class=\"submit-response \"><\/div><label ><input type=\"text\" class=\"required_field\" name=\"website\" autocomplete=\"maple-syrup-pot\"><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><!-- end ngRepeat: page in Builder.FormElements track by $index -->\n\t\t\t<\/form>\n\t\t\t<div class=\"prev-next prev-next-1\" style=\"width: 922px; color: #666666; font-size: 100%; background: #fb503b\">\n\t\t\t\t<div>\n\t\t\t\t\t\n\t\t\t\t\t<span class=\"inactive page-prev \"><i class=\"formcraft-icon\">keyboard_arrow_left<\/i>Previous<\/span><\/div>\n\t\t\t\t<div>\n\t\t\t\t\t\n\t\t\t\t\t<span class=\"page-next \">Next<i class=\"formcraft-icon\">keyboard_arrow_right<\/i><\/span><\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]This article provides a brief overview of the following topics:[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1766945962562{margin-bottom: 0px !important;}&#8221;] What tax rates are applicable in 2026? What is the amount of the minimum wage? What is the minimum social tax obligation? How will personal income be taxed? Corporate Tax Benefits in 2026 How will [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5124,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-4888","post","type-post","status-publish","format-standard","has-post-thumbnail","placeholder-for-hentry","category-accounting-services"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What\u2019s Changing for Estonian Businesses in 2026? - PUNAMOON O\u00dc<\/title>\n<meta name=\"description\" content=\"This article provides a brief overview of the following topics: What tax rates are applicable in 2026? What is the amount of the minimum wage? What is the\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What\u2019s Changing for Estonian Businesses in 2026? - PUNAMOON O\u00dc\" \/>\n<meta property=\"og:description\" content=\"This article provides a brief overview of the following topics: What tax rates are applicable in 2026? What is the amount of the minimum wage? What is the\" \/>\n<meta property=\"og:url\" content=\"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/\" \/>\n<meta property=\"og:site_name\" content=\"PUNAMOON O\u00dc\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/punamoon.ee\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-28T01:00:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-26T10:53:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/punamoon.ee\/wp-content\/uploads\/2025\/12\/bce0bab6ad56122686e10f3c7ea0e244xl.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Punamoon O\u00dc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@punamoon\" \/>\n<meta name=\"twitter:site\" content=\"@punamoon\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Punamoon O\u00dc\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What\u2019s Changing for Estonian Businesses in 2026? - PUNAMOON O\u00dc","description":"This article provides a brief overview of the following topics: What tax rates are applicable in 2026? What is the amount of the minimum wage? What is the","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/","og_locale":"en_US","og_type":"article","og_title":"What\u2019s Changing for Estonian Businesses in 2026? - PUNAMOON O\u00dc","og_description":"This article provides a brief overview of the following topics: What tax rates are applicable in 2026? What is the amount of the minimum wage? What is the","og_url":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/","og_site_name":"PUNAMOON O\u00dc","article_publisher":"https:\/\/www.facebook.com\/punamoon.ee\/","article_published_time":"2025-12-28T01:00:29+00:00","article_modified_time":"2026-03-26T10:53:05+00:00","og_image":[{"width":800,"height":600,"url":"https:\/\/punamoon.ee\/wp-content\/uploads\/2025\/12\/bce0bab6ad56122686e10f3c7ea0e244xl.jpg","type":"image\/jpeg"}],"author":"Punamoon O\u00dc","twitter_card":"summary_large_image","twitter_creator":"@punamoon","twitter_site":"@punamoon","twitter_misc":{"Written by":"Punamoon O\u00dc","Est. reading time":"13 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/#article","isPartOf":{"@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/"},"author":{"name":"Punamoon O\u00dc","@id":"https:\/\/punamoon.ee\/#\/schema\/person\/f4bb74ce7b2ee6c57162b4cb7f09d759"},"headline":"What\u2019s Changing for Estonian Businesses in 2026?","datePublished":"2025-12-28T01:00:29+00:00","dateModified":"2026-03-26T10:53:05+00:00","mainEntityOfPage":{"@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/"},"wordCount":3077,"image":{"@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/#primaryimage"},"thumbnailUrl":"https:\/\/punamoon.ee\/wp-content\/uploads\/2025\/12\/bce0bab6ad56122686e10f3c7ea0e244xl.jpg","articleSection":["Accounting Services"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/","url":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/","name":"What\u2019s Changing for Estonian Businesses in 2026? - PUNAMOON O\u00dc","isPartOf":{"@id":"https:\/\/punamoon.ee\/#website"},"primaryImageOfPage":{"@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/#primaryimage"},"image":{"@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/#primaryimage"},"thumbnailUrl":"https:\/\/punamoon.ee\/wp-content\/uploads\/2025\/12\/bce0bab6ad56122686e10f3c7ea0e244xl.jpg","datePublished":"2025-12-28T01:00:29+00:00","dateModified":"2026-03-26T10:53:05+00:00","author":{"@id":"https:\/\/punamoon.ee\/#\/schema\/person\/f4bb74ce7b2ee6c57162b4cb7f09d759"},"description":"This article provides a brief overview of the following topics: What tax rates are applicable in 2026? What is the amount of the minimum wage? What is the","breadcrumb":{"@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/#primaryimage","url":"https:\/\/punamoon.ee\/wp-content\/uploads\/2025\/12\/bce0bab6ad56122686e10f3c7ea0e244xl.jpg","contentUrl":"https:\/\/punamoon.ee\/wp-content\/uploads\/2025\/12\/bce0bab6ad56122686e10f3c7ea0e244xl.jpg","width":800,"height":600},{"@type":"BreadcrumbList","@id":"https:\/\/punamoon.ee\/en\/accounting-services\/taxes-and-rates-business-in-estonia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u0413\u043b\u0430\u0432\u043d\u0430\u044f \u0441\u0442\u0440\u0430\u043d\u0438\u0446\u0430","item":"https:\/\/punamoon.ee\/en\/"},{"@type":"ListItem","position":2,"name":"What\u2019s Changing for Estonian Businesses in 2026?"}]},{"@type":"WebSite","@id":"https:\/\/punamoon.ee\/#website","url":"https:\/\/punamoon.ee\/","name":"PUNAMOON O\u00dc","description":"Accounting service and not only","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/punamoon.ee\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/punamoon.ee\/#\/schema\/person\/f4bb74ce7b2ee6c57162b4cb7f09d759","name":"Punamoon O\u00dc"}]}},"_links":{"self":[{"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/posts\/4888","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/comments?post=4888"}],"version-history":[{"count":49,"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/posts\/4888\/revisions"}],"predecessor-version":[{"id":4894,"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/posts\/4888\/revisions\/4894"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/media\/5124"}],"wp:attachment":[{"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/media?parent=4888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/categories?post=4888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/punamoon.ee\/en\/wp-json\/wp\/v2\/tags?post=4888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}