Corporate Tax Comparison

Estonia vs United States

Compare Estonia and United States 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 States: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · United States: 9/21/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Estonia

United States

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Estonia: 2/14/2024 · United States: 2/14/2024 · Time of Update — Estonia: 9/29/2026 · United States: 9/21/2026

Corporate Income Tax (CIT)

Estonia

United States

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:

Federal corporate income tax: 21%. State corporate income tax varies by state, and some states do not impose one.

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Return Due Date:

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Payment Due Date:

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

CIT Estimated Payment Due Date:

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

Withholding Tax (WHT)

Estonia

United States

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

0/0/10

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

30/30/30

Value-Added Tax (VAT)

Estonia

United States

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Estonia

United States

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:

21% (aligned with the federal CIT rate for corporations)

Effective Tax Rate (ETR)

Estonia

United States

Composite Effective Average Tax Rate:

18.7%

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

7.03

Add TKEG Expat™ (DE) as a preferred source on Google

Google Search shows more from the sources you choose. Add this site once and its guides and updates appear more often in Top Stories when you search these topics.

Add as a preferred source

A Full-Service Consulting Firm Backs You Up

TKEG Expat™ (DE) is your trusted overseas business partner. TKEG Expat™ (DE) is a member of the TKEG Group, as is THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets covering approximately 72 percent of global GDP.
With the TKEG Group's strategic advantages, TKEG Expat™ (DE) connects customers to opportunities worldwide and serves them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.

Enterprise Solutions >