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Estonia

#5 of 23Worldwide20%

Europe · Tallinn · EUR

The most digitally advanced country on earth. Zero tax on retained profits, e-Residency, a startup visa, and the highest unicorn density per capita in Europe.

80
Overall Score
Tax48
Funding95
Visa100
Residency65
Tax Res.55
Practical96
Remote84
Family100
Ecosystem95
Tallinn

Dimension Profile

Dimension Breakdown

Corporate Tax Rate
20%
Capital Gains Rate
20%
Crypto Capital Gains
0%
0% for individuals; corporate profits taxed only on distribution (20%)
Territorial System
No
IP Box Regime
No
Tax Treaties
61
VAT Rate
22%
Dividend Withholding
0%
Holding Company Viable
Yes
Notes
The deferred dividend taxation model is the primary draw. Companies pay no corporate tax until profits are distributed. This is unique in the EU.
3 sources cited

BEYOND SCORES

Track entities, compliance, and residency days

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