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Corporate income tax (CIT) - statutory and targeted small business in Estonia

Estonia: Corporate income tax (CIT) - statutory and targeted small business was 22 Percentage of taxable income in 2026. ▼ Falling

Latest (2026)
22 Percentage of taxable income
Change on year
unchanged
World rank
4th
of 9 countries
All-time high
26 Percentage of taxable income
in 2000
All-time low
20 Percentage of taxable income
in 2015
Years of data
27
2000–2026

Corporate income tax (CIT) - statutory and targeted small business in Estonia, 2000–2026

01020302000201320262000: 26 Percentage of taxable income2001: 26 Percentage of taxable income2002: 26 Percentage of taxable income2003: 26 Percentage of taxable income2004: 26 Percentage of taxable income2005: 24 Percentage of taxable income2006: 23 Percentage of taxable income2007: 22 Percentage of taxable income2008: 21 Percentage of taxable income2009: 21 Percentage of taxable income2010: 21 Percentage of taxable income2011: 21 Percentage of taxable income2012: 21 Percentage of taxable income2013: 21 Percentage of taxable income2014: 21 Percentage of taxable income2015: 20 Percentage of taxable income2016: 20 Percentage of taxable income2017: 20 Percentage of taxable income2018: 20 Percentage of taxable income2019: 20 Percentage of taxable income2020: 20 Percentage of taxable income2021: 20 Percentage of taxable income2022: 20 Percentage of taxable income2023: 20 Percentage of taxable income2024: 20 Percentage of taxable income2025: 22 Percentage of taxable income2026: 22 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Estonia recorded 22 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026.

The figure is up 10.0% over ten years.

Over the whole period, corporate income tax (cit) - statutory and targeted small business in Estonia peaked at 26 Percentage of taxable income in 2000 and was at its lowest, 20 Percentage of taxable income, in 2015.

The long-run direction has been consistently falling across the 27 years of available data.

Corporate income tax (CIT) - statutory and targeted small business in Estonia, year by year

Year Percentage of taxable income Change
2000 26 Percentage of taxable income —
2001 26 Percentage of taxable income +0.0%
2002 26 Percentage of taxable income +0.0%
2003 26 Percentage of taxable income +0.0%
2004 26 Percentage of taxable income +0.0%
2005 24 Percentage of taxable income -7.7%
2006 23 Percentage of taxable income -4.2%
2007 22 Percentage of taxable income -4.3%
2008 21 Percentage of taxable income -4.5%
2009 21 Percentage of taxable income +0.0%
2010 21 Percentage of taxable income +0.0%
2011 21 Percentage of taxable income +0.0%
2012 21 Percentage of taxable income +0.0%
2013 21 Percentage of taxable income +0.0%
2014 21 Percentage of taxable income +0.0%
2015 20 Percentage of taxable income -4.8%
2016 20 Percentage of taxable income +0.0%
2017 20 Percentage of taxable income +0.0%
2018 20 Percentage of taxable income +0.0%
2019 20 Percentage of taxable income +0.0%
2020 20 Percentage of taxable income +0.0%
2021 20 Percentage of taxable income +0.0%
2022 20 Percentage of taxable income +0.0%
2023 20 Percentage of taxable income +0.0%
2024 20 Percentage of taxable income +0.0%
2025 22 Percentage of taxable income +10.0%
2026 22 Percentage of taxable income +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 24.1 Percentage of taxable income 21 Percentage of taxable income 26 Percentage of taxable income 10
2010s 20.5 Percentage of taxable income 20 Percentage of taxable income 21 Percentage of taxable income 10
2020s 20.57 Percentage of taxable income 20 Percentage of taxable income 22 Percentage of taxable income 7

Countries ranked near Estonia

  1. 1 Democratic Republic of the Congo 30 Percentage of taxable income compare
  2. 1 France 36.13 Percentage of taxable income compare
  3. 2 Argentina 35 Percentage of taxable income compare
  4. 2 Eswatini 25 Percentage of taxable income compare
  5. 2 Morocco 35 Percentage of taxable income compare
  6. 2 Netherlands 25.8 Percentage of taxable income compare
  7. 2 Fiji 25 Percentage of taxable income compare
  8. 2 Mauritania 25 Percentage of taxable income compare
  9. 2 Colombia 35 Percentage of taxable income compare
  10. 2 Malta 35 Percentage of taxable income compare
  11. 3 Türkiye 25 Percentage of taxable income compare
  12. 4 Slovenia 22 Percentage of taxable income compare
  13. 6 Cabo Verde 20.4 Percentage of taxable income compare
  14. 6 Latvia 20 Percentage of taxable income compare
  15. 6 Viet Nam 20 Percentage of taxable income compare
  16. 6 Brazil 34 Percentage of taxable income compare
  17. 7 Cameroon 33 Percentage of taxable income compare
  18. 7 Croatia 18 Percentage of taxable income compare

See the full ranking of 146 places →

More economy & growth data for Estonia

All data for Estonia →

Frequently asked questions

What is corporate income tax (cit) - statutory and targeted small business in Estonia?
Corporate income tax (cit) - statutory and targeted small business in Estonia was 22 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Estonia?
The highest recorded value was 26 Percentage of taxable income in 2000.
What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Estonia?
The lowest recorded value was 20 Percentage of taxable income in 2015.
How does Estonia rank for corporate income tax (cit) - statutory and targeted small business?
Estonia ranks 4th out of 9 countries with data for 2026.
Is corporate income tax (cit) - statutory and targeted small business rising or falling in Estonia?
Over the last ten years it is up 10.0%. The long-run trend across the full record is falling.
Where does this Estonia data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.

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Corporate income tax (CIT) - statutory and targeted small business in Estonia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/stat/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/estonia-2/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.