Dividend calculator 2026
Calculate the income tax on dividends and the distributable profit needed. In Estonia distributed profit is taxed at the 22/78 rate.
Distributed profit is taxed at the 22/78 rate (income tax is 22% of the gross amount).
Calculations are based on Estonia's tax rates in force for 2026. Results are informational.
Sources: Maksu- ja Tolliamet (EMTA)
Last updated: 2026-06-03
How are dividends taxed?
In Estonia distributed profit is taxed at 22% income tax, calculated on the gross amount (22/78 of the net payout). To pay an owner 10,000 € net, you must distribute 12,820.51 € of profit and pay 2820.51 € in income tax. The earlier reduced 14% rate was abolished in 2025.
Frequently asked questions
What is the dividend tax in 2026?+
Distributed profit is taxed at 22% income tax, calculated on the gross amount (22/78 of the net payout).
Is there a reduced dividend rate?+
No, the earlier 14% rate for regular dividends was abolished in 2025. A single 22% rate applies.
How much profit to distribute for 10,000 € net?+
You must distribute 12,820.51 € of profit and pay 2820.51 € in income tax.