Effective tax rates: Corporate tax statistics … expenditure Implicit in Estonia
Estonia: Effective tax rates: Corporate tax statistics … expenditure Implicit was -2.07 Percentage of taxable income in 2025. ◆ Volatile
Effective tax rates for expenditure based tax incentives - Corporate in Estonia, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2025, effective tax rates for expenditure based tax incentives - corporate in Estonia stood at -2.07 Percentage of taxable income.
That represents a change of up 2.8% on the previous year.
That places Estonia 15th out of 50 countries with data for 2025, putting it in the middle of the range.
Effective tax rates: Corporate tax statistics … expenditure Implicit in Estonia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 0 Percentage of taxable income | — |
| 2020 | 0 Percentage of taxable income | — |
| 2021 | 0 Percentage of taxable income | — |
| 2022 | 0 Percentage of taxable income | — |
| 2023 | 0 Percentage of taxable income | — |
| 2024 | -2.13 Percentage of taxable income | — |
| 2025 | -2.07 Percentage of taxable income | -2.8% |
Estonia compared with similar countries
- Estonia's -2.07 Percentage of taxable income is above the median for high income countries, which is -7.82 Percentage of taxable income, 26% of the median. (40 countries reporting)
- Estonia's -2.07 Percentage of taxable income is above the median for Europe & Central Asia, which is -8.4 Percentage of taxable income, 25% of the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 1 |
| 2020s | -0.7 Percentage of taxable income | -2.13 Percentage of taxable income | 0 Percentage of taxable income | 6 |
Countries ranked near Estonia
- 12 Denmark -1.11 Percentage of taxable income compare
- 13 Mexico -1.36 Percentage of taxable income compare
- 14 Cyprus -1.46 Percentage of taxable income compare
- 16 United States -3.46 Percentage of taxable income compare
- 17 Croatia -3.78 Percentage of taxable income compare
- 18 Romania -4.68 Percentage of taxable income compare
More economy & growth data for Estonia
- Real gdp growth, annual growth rate 748.89 % change on previous year (2025)
- SDRs holdings, US dollar, annual growth rate 4.99 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0087 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 299.84 units per person (2025)
- SDRs holdings, SDR, annual growth rate -0.0241 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0064 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 218.94 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 3.83 % change on previous year (2025)
- IMF holdings of currency, US dollar, per unit of GDP 0.0053 units per US$ of GDP (2025)
- IMF holdings of currency, US dollar, per capita 181.11 units per person (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Estonia?
- Effective tax rates for expenditure based tax incentives - corporate in Estonia was -2.07 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Estonia?
- The highest recorded value was 0 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Estonia?
- The lowest recorded value was -2.13 Percentage of taxable income in 2024.
- How does Estonia rank for effective tax rates for expenditure based tax incentives - corporate?
- Estonia ranks 15th out of 50 countries with data for 2025.
- Where does this Estonia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates for expenditure based tax incentives - Corporate tax statistics — Implicit subsidy (EATR). Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.