Six guides for Estonian businesses
From e-Residency to X-Road — six practical guides for Estonian tax and accounting topics.
e-Residency — complete guide for application and use
Everything about e-Residency: application, ID-card pickup, what e-residents can and cannot do, EMTA and banking.
Dividend tax — complete guide for 2026
Estonia CIT model: 0 % retained, 20/14 % distributed. When tax kicks in, what is regular dividend, holding period.
VAT 22 % — guide for entrepreneurs 2026
Estonia VAT: 22 % standard (raised 2024), 9 % reduced, 0 % export. €40k threshold, monthly KMD, exempt activities.
EMTA portal — filing TSD, KMD, TDD
Using the EMTA (e-Tax Board) portal: TSD (payroll and income tax), KMD (VAT), TDD (annual report), X-Road services.
X-Road infrastructure — how state services work
X-Road infrastructure: how state services connect, what data is shared on consent basis, audit trail.
Annual report — TDD filing by 30 June
Estonia annual report in the e-Business Register: TDD filing by 30 June, composition (balance sheet/P&L), audit requirement.
