Corporate Tax Comparison

Estonia vs United Kingdom

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

Published — Estonia: 2/14/2024 · United Kingdom: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · United Kingdom: 9/24/2026

Base Country/Region

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Compare Corporate Tax

Estonia

United Kingdom

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Estonia: 2/14/2024 · United Kingdom: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · United Kingdom: 9/24/2026

Corporate Income Tax (CIT)

Estonia

United Kingdom

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.

General CIT Rate:

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Return Due Date:

Tax returns need to be submitted within one year after the end of the accounting period.

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

CIT Estimated Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

Withholding Tax (WHT)

Estonia

United Kingdom

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

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

0/0/10

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

0/20/20

Value-Added Tax (VAT)

Estonia

United Kingdom

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Estonia

United Kingdom

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.

General Capital Gain Tax Rate:

Capital gains are subject to the regular corporate tax rate.

Effective Tax Rate (ETR)

Estonia

United Kingdom

Composite Effective Average Tax Rate:

18.7%

Composite Effective Average Tax Rate:

22.55

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

11.51

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