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Estonia VAT Rates 2026

Estonia (Eesti) levies Value Added Tax as Käibemaks (KM). The standard rate is 24%, applied to most goods and services. Reduced rates of 13% and 9% apply to hotel and other accommodation services.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/EE endpoint to get Estonia data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/EE
# No authentication required for rate lookups

# Response:
# { "country_code": "EE", "tax_type": "vat",
#   "standard_rate": 24, "reduced_rates": [13, 9],
#   "currency": "EUR", "last_updated": "2025-07-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Estonia standard rate.

// 1. Validate the customer's Estonia VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/EE/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Estonia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/EE').then(r => r.json());
// → { standard_rate: 24, reduced_rates: [13, 9] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Estonia standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Estonia VAT

Estonia has raised VAT twice in two years — 20% to 22% in 2024 and to 24% in July 2025 — to fund defence spending, and the increase was made permanent in March 2025. Accommodation moved from 9% to 13% and press publications from 5% to 9% in January 2025. As a digital-first state, Estonia handles registration and filing entirely online through EMTA's e-services, typically within days.

VAT in Estonia is administered by the Maksu- ja Tolliamet (EMTA). Estonia VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · EMTA — Käibemaks (accessed Jun 2026)

Rate history

• 2024Standard rate raised from 20% to 22%
• 2025Raised again to 24% in July as a security-tax measure, later made permanent

Frequently asked questions

VAT & GST rates in other EU countries