Effective tax rates for expenditure based tax incentives - Corporate in Estonia
Estonia: Effective tax rates for expenditure based tax incentives - Corporate 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 for expenditure based tax incentives - Corporate 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 of America -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
- Foreign direct investment, net outflows (BoP, current US$), gaps -24.28 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit -0.0005 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita -17.77 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -838.20 million BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 75.62 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.0178 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -613.4 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 17.56 % change on previous year (2025)
- Total reserves (includes gold, current US$), per unit of GDP 0.0519 includes gold, current US$ per US$ of GDP (2025)
- Total reserves (includes gold, current US$), per capita 1,785 includes gold, current US$ 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.