- You remit corporate income tax (CIT) till the 10th day of the month following the actual payment. The CIT rate in Estonia is formally expressed as 20/80. But actually, it reaches 25% on the net distribution.
- You declare the dividend income from the Estonian company in your annual personal income tax return in your state of residence.
E-Residency does not make you personally an Estonian tax resident. Therefore, you highly likely (list of exemptions
) must pay personal income tax in your country. It usually varies from ~15 to 20%.
So, check the tax rate and pay this tax in your country of residence. If it’s required in your country to provide a certificate confirming the tax amount paid in Estonia, you can request it online.
NB! If a company distributes dividends to Estonian citizens, they do not pay personal income tax for it.