Corporate Tax Comparison

Bermuda vs Estonia

Compare Bermuda and Estonia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Bermuda: 5/17/2025 · Estonia: 2/14/2024 · Time of Update — Bermuda: 3/31/2026 · Estonia: 9/29/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Bermuda

Estonia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Bermuda: 5/17/2025 · Estonia: 2/14/2024 · Time of Update — Bermuda: 3/31/2026 · Estonia: 9/29/2026

Corporate Income Tax (CIT)

Bermuda

Estonia

General CIT Rate:

15% (if subject to Bermuda CIT) or 0%.

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at 22% (22/78 of the net distribution) since 1 January 2025.

CIT Return Due Date:

If subject to Bermuda CIT, tax returns are proposed to be due by the 15th day of the 10th month following the fiscal year-end.

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Payment Due Date:

Upon filing the CIT return (if applicable), a 'true-up' payment considering previous estimated payments must be made no later than the due date of the return, regardless of when the return is filed.

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Estimated Payment Due Date:

Taxes are paid in instalments.

The first instalment is proposed to be due by the 15th day of the 8th month after the beginning of the fiscal year, amounting to 50% of the expected tax liability for the year.

The second instalment is due by the 15th day of the 12th month after the beginning of the fiscal year, bringing the total instalments to 90% of the expected tax liability for the year.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

Withholding Tax (WHT)

Bermuda

Estonia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Value-Added Tax (VAT)

Bermuda

Estonia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Bermuda

Estonia

General Capital Gain Tax Rate:

There is no VAT or sales tax in Bermuda.

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

Effective Tax Rate (ETR)

Bermuda

Estonia

Composite Effective Average Tax Rate:

18.7%

Composite Effective Marginal Tax Rate:

0.0%

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