Corporate Tax Comparison

Estonia vs Puerto Rico

Compare Estonia and Puerto Rico 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 · Puerto Rico: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · Puerto Rico: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Estonia

Puerto Rico

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Estonia: 2/14/2024 · Puerto Rico: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · Puerto Rico: 4/05/2026

Corporate Income Tax (CIT)

Estonia

Puerto Rico

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:

37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Return Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Payment Due Date:

Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

CIT Estimated Payment Due Date:

Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.

Withholding Tax (WHT)

Estonia

Puerto Rico

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

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

0/0/10

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

10/29/29

Value-Added Tax (VAT)

Estonia

Puerto Rico

General VAT Rate:

11.5

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Estonia

Puerto Rico

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:

Effective Tax Rate (ETR)

Estonia

Puerto Rico

Composite Effective Average Tax Rate:

18.7%

Composite Effective Marginal Tax Rate:

0.0%

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