Last updated: March 21, 2026
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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