Country · EE
Estonia VAT rates
The standard VAT rate in Estonia is 24%. Reduced rates: 13% and 9%. Zero rate: 0%.
Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: europa.eu.
Current rates
| Type | Rate | Applies to (source wording) | Since |
|---|---|---|---|
| Standard | 24% | Not listed in the source | 2025-07-01 |
| Standard | 22% | Not listed in the source | 2024-01-01 |
| Standard | 20% | Not listed in the source | not stated |
| Reduced | 13% | accommodation or accommodation with breakfast | 2025-01-01 |
| Reduced | 9% | Not listed in the source | not stated |
| Reduced | 5% | press publications | 2022-08-01 |
| Zero | 0% | Not listed in the source | not stated |
Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.
Announced changes
History since 2020
VAT number format
EE followed by 9 digits.
Example: EE999999999
Structure confirmed in the official source, checked .
Check Estonia VAT number format Validity: official VIES checker
E-invoicing in Estonia
See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Estonia.
Notes
Rates and dates from the Estonian Tax and Customs Board (EMTA), cross-checked against the European Commission's Your Europe table (last checked by the Commission on 13 July 2026), which does not list the 13% accommodation rate in force since 1 January 2025. Press publications were taxed at 5% from 1 August 2022 to 31 December 2024 and at 9% again from 1 January 2025.
Sources
- https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm
- https://emta.ee/en/business-client/taxes-and-payment/value-added-tax
- https://emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax/supply-taxable-13-vat-rate
- https://ec.europa.eu/taxation_customs/tedb/rest-api/configurations
- https://ec.europa.eu/taxation_customs/tedb/
- https://ec.europa.eu/taxation_customs/vies/#/faq
Last verified:
Information only, not tax advice. Rates and their scope change; always confirm with the official source (europa.eu) before you invoice.