Estonia VAT rate 2026: 24% standard rate

By Remco from Avatcado

Estonia has raised its standard VAT rate twice in under two years, from 20 percent to 22 percent on 1 January 2024, then to 24 percent on 1 July 2025, making it one of the fastest-moving rates in the EU. Accommodation services moved up from the 9 percent reduced rate to a new 13 percent tier on 1 January 2025, while books, medicines, and hygiene products remain at 9 percent.

Estonia VAT rates

RateTypeApplies to
24%StandardDefault rate for goods and services not listed under a reduced category, raised to 24 percent on 1 July 2025.
13%ReducedAccommodation and accommodation-with-breakfast services, moved up from 9 percent on 1 January 2025.
9%ReducedBooks and workbooks, periodicals, medicines and medical devices, menstrual hygiene products, and diapers.

Rates served live from the Avatcado API, last updated August 13, 2026.

Check a Estonia VAT number

Businesses charging Estonia VAT must hold an active Estonia VAT registration. Check any Estonia VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Estonia VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/EE" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "EE",
    "country_name": "Estonia",
    "currency": "EUR",
    "standard_rate": 24,
    "other_rates": [
      {
        "rate": 13,
        "type": "reduced"
      },
      {
        "rate": 9,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why has Estonia's VAT rate changed so often?

Estonia raised its standard VAT rate from 20 to 22 percent on 1 January 2024, then to 24 percent on 1 July 2025, making it one of the fastest-moving VAT rates in the EU in that period. Any cached figure of 22 percent for Estonia is now stale.

What is the VAT registration threshold in Estonia?

Registration is mandatory once taxable turnover exceeds EUR 40,000 from the start of a calendar year, with the application going to the Tax and Customs Board (EMTA) within three working days.

How often do businesses file VAT returns in Estonia?

Estonia's Tax and Customs Board (EMTA), which processes VAT registration within three working days once turnover passes EUR 40,000, sets its own filing cadence: generally more frequent for higher-turnover businesses.

How is VAT charged on digital services sold to consumers in Estonia?

Digital services like software subscriptions sold to Estonian consumers are taxed at Estonia's 24 percent standard rate, and sellers elsewhere in the EU can report that VAT through the One Stop Shop (OSS) instead of registering directly in Estonia.

Is there a reverse charge for B2B services bought from abroad in Estonia?

An Estonian business buying services from elsewhere in the EU does not pay VAT to the seller. Article 196 of the EU VAT Directive puts that responsibility on the buyer, who quotes its KMKR nr and reports the Estonian VAT on its own return.

VAT number formats

See how Avatcado validates Estonia numbers, including the fallback when VIES is down, on the coverage page, or on the RIK register page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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