“e-Estonia” is a term commonly used to describe Estonia’s emergence as one of the most advanced e-societies in the world – an incredible success story that grew out of a partnership between a forward-thinking government, a pro-active ICT sector and a switched-on, tech-savvy population.  

Estonia is a member of the European Union and of the eurozone and, according to the IMF, an advanced economy. Estonia's open and stable economy is characterized by adaptability and innovation.  

Income tax is charged on income derived by a resident natural person during a period of taxation from all sources of income in Estonia and outside Estonia.  

Get closer acquainted with Estonia and see what are the most important facts and main areas of activity here.  Flexibility and openness are the characteristics and pervasive principles of Estonia's economic policy.  

The tax system in Estonia consists of state taxes provided for in and imposed by Acts concerning taxes and local taxes imposed by a rural municipality or city council in its administrative territory pursuant to law.  

The system of corporate earnings taxation in force currently in Estonia is a unique system, which shifts the moment of corporate taxation from the moment of earning the profits to the moment of their distribution.  

Value-added tax, known as VAT, is levied on goods and services sold in the course of business, import of goods from non-EU countries and acquisition of goods from European Union countries. Value-added tax is paid by the end consumer.