Estonia

The VAT small-business threshold in Estonia is €40,000 of annual turnover. The standard VAT rate is 24%.

The obligation to register arises on the date taxable supplies exceed €40,000 counted from the beginning of the calendar year; below that amount a business does not have to register or pay VAT. No sectoral thresholds.

Since 1 January 2025, Estonia also applies the EU cross-border small-business exemption: a business established in another member state can use Estonia’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Estonia?

The VAT small-business threshold in Estonia is €40,000 of annual turnover.

What is the standard VAT rate in Estonia?

24%. Reduced rates: 9%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in Estonia.