VAT calculator - 24%, 13%, 9%
Add VAT to an amount or remove VAT from a price. Supports Estonia's standard rate of 24% and the reduced rates of 13% and 9%.
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
Estonian VAT rates
Estonia's standard VAT rate has been 24% since July 2025. The reduced rate of 13% applies for example to accommodation, and 9% to books and certain medicines. VAT is added to the net price: gross price = net price × (1 + rate).
How it is calculated
Formula
VAT = net × 24%; gross = net + VAT; net = gross ÷ 1.24
Rates used
Example
Net 100 € → VAT 24 € → gross 124 €. Gross 124 € → net 100 €.
Example 1: a 250 € + VAT quote at three rates
Business-to-business quotes are usually given without VAT. If a quote says 250 € + VAT, choose "Add VAT" and enter 250.
Adding VAT is always multiplication: the amount excluding VAT × (1 + rate). Before confirming an order, check that the supplier has used the right rate, because the same 250 € service can cost an end customer up to 37.50 € more depending on its type.
When setting prices, keep the reverse direction in mind too. If you sell to consumers and a price of 100 € includes VAT, you keep 80.65 € and 19.35 € goes in tax. To keep receiving 100 €, the price has to be 124 €. Leave the price unchanged and each sale brings in 19.35 € less.
The result depends on the rate:
- 24%: VAT 60.00 €, amount incl. VAT 310.00 €.
- 13%: VAT 32.50 €, amount incl. VAT 282.50 €.
- 9%: VAT 22.50 €, amount incl. VAT 272.50 €.
Example 2: extracting VAT from a receipt
A shop receipt shows prices including VAT. If you bought something for 49.99 € and need the amount excluding tax for an expense report, choose "Remove VAT" and the 24% rate. The calculator divides 49.99 by 1.24 and gets 40.31 €, with VAT of 9.68 €.
If a receipt mixes goods at different rates, extract the VAT for each rate separately. Applying one rate to the whole total gives the wrong answer, because the VAT share differs from rate to rate.
It helps to know what share of the gross price VAT makes up at each rate, so you can sanity-check a receipt without the calculator:
- At 24%, VAT is 24/124, or 19.35% of the gross price. Example: 1,860 € contains 360 € of VAT.
- At 13%, it is 13/113, or 11.50%. Example: 113 € contains 13 € of VAT.
- At 9%, it is 9/109, or 8.26%. Example: 21.80 € contains 1.80 € of VAT.
Why the cents do not add up
The calculator rounds every result to the cent, so going back and forth does not always return the original amount. Removing VAT from 49.99 € gives 40.31 €, but adding 24% to 40.31 € gives 49.98 €. Neither result is wrong; the one-cent gap comes from rounding.
The same happens on invoices with several lines. Three items at 4.03 € + VAT give 5.00 € per line when calculated line by line, 15.00 € in total. If you first add up the net (12.09 €) and apply VAT only then, the total is 14.99 €. If your accounting software and the calculator differ by a cent, check whether VAT is calculated per line or on the invoice total.
The year selector and the rate change
Changing the year also changes the rates on offer. For 2026 and 2025 they are 24%, 13% and 9%; for 2024, 22% and 9%; for 2023, 20% and 9%. The same net amount of 1000 € would have been 1,200 € including VAT in 2023, 1,220 € in 2024 and 1,240 € now.
The 24% standard rate took effect in July 2025, but the calculator's 2025 option applies 24% to the whole year. If you are checking an invoice from the first half of 2025 at 22%, select 2024, where the 22% rate is available.
For long-term contracts it is practical to agree the price excluding VAT and add the rate separately on the invoice. When the rate changes, the net price stays the same and only the VAT line moves. A 1000 € + VAT service cost 1,220 € including VAT in 2024 and costs 1,240 € in 2026, with no need to amend the contract.
Typical mistakes
Most VAT errors have nothing to do with complicated rules; they come from mixing up whether an amount includes the tax or not:
- Subtracting 24% from a gross price: 49.99 × 0.76 = 37.99 €, although the correct net amount is 40.31 €.
- Adding VAT to an amount that already includes it: 124 € + 24% = 153.76 €, when the correct price was 124 €.
- Comparing quotes where one price includes VAT and the other does not. 250 € + VAT is more expensive than 300 € including VAT.
- Picking a reduced rate on a hunch. Whether goods or a service fall under 13% or 9% must be checked in the Tax and Customs Board guidance.
In practice: estimating the VAT payable
A VAT-registered business does not hand over all the VAT collected on sales, only the difference between VAT on sales and VAT on purchases. The calculator lets you estimate this with two calculations. Say you sold services for 1,860 € including VAT in a month, which contains 360 € of VAT. Over the same period you bought goods for 344.10 €, with 66.60 € of VAT. The difference payable to the state is 293.40 €.
This is only an estimate. The calculator does not know whether you are entitled to deduct input VAT on a given purchase, and it does not handle cross-border transactions or special schemes. Nor does it tell you when you have to register for VAT. Those questions need answering before you calculate.
Frequently asked questions
What is the VAT rate in Estonia in 2026?+
The standard VAT rate is 24% (since July 2025). The reduced rates are 13% and 9%.
How do I extract VAT from a price?+
Divide the gross price by (1 + rate). At 24%, divide by 1.24 - the result is the net price and the difference is the VAT.
When does the reduced VAT apply?+
13% applies for example to accommodation, and 9% to books and certain medicines.