Who pays the taxes on dividends?

Last updated: March 29, 2018

The tax subject - the person to be taxed for dividends - is the company and not the individual person (owner of the company) receiving the dividends. As a shareholder of the Estonian company, you don't have to pay additional personal income taxes in Estonia.

However, if you aren’t a tax resident of Estonia, additional personal income taxes might apply in the country where you’re currently a tax resident. Please double check these rules in your country of tax residency.

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