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.

Time of Update — Estonia: 4/05/2026 · United States: 6/11/2026

Base Country/Region

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Compare Corporate Tax

Estonia

United States

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Estonia: 4/05/2026 · United States: 6/11/2026

Corporate Income Tax (CIT)

Estonia

United States

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

General CIT Rate:

Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.

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):

0/0/0

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:

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Value-Added Tax (VAT)

General VAT Rate:

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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:

17.0%

Composite Effective Average Tax Rate:

22.69

Composite Effective Marginal Tax Rate:

0.0%

Composite Effective Marginal Tax Rate:

7.03

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