Estonia VAT calculator (käibemaks)
Estonia VAT calculator (käibemaks)Estonian VAT is 24% as standard — raised from 22% on 1 July 2025 — with 13% on accommodation and 9% on a reduced-rate list, and registration becomes compulsory once supply passes 40,000 EUR counted from the start of the calendar year.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 24. See the full working.
✓ Verified against 6 self-test cases Updated for 2026 · sources checked 2026-10-05
How käibemaks (vat) in Estonia is calculated
Estonia changed its standard rate mid-year, on 1 July 2025, which is the detail that makes a dated calculator actively misleading rather than merely stale: an invoice from June 2025 and one from August 2025 carry different rates, and reconstructing either needs the rate that applied on the day. This page states the current rate and the date it took effect.
Three rates are in play. 24% is the default. 13% applies to accommodation, which is a rate band in its own right rather than a reduced rate on a list. 9% covers the reduced-rate supplies. Zero-rated supplies exist too, but they are a different mechanism from a rate you choose, so they are not in the selector.
Registration is the second statutory layer and Estonia counts it unusually: the 40,000 EUR test runs from the beginning of the calendar year, not over any rolling twelve months, and the application is due within three working days of crossing it. The Tax and Customs Board also changed how the threshold is calculated on 1 January 2025, so the figure and the method have different vintages.
Worked example
ShowHide the full working: 5 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Standard — 24% (since 1 July 2025) |
| B2B reverse charge applies | no |
| Turnover this year | 0 |
| Computed by the engine | |
| Rate | 0.24 |
| Effective Rate | 0.24 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 24 |
| Gross Amount ✓ pinned | 124 |
| Must Register | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What is the VAT rate in Estonia in 2026?
24% standard, in force since 1 July 2025. Accommodation is 13% and a defined reduced-rate list is 9%. The Tax and Customs Board publishes all of them.
How much VAT is on 100 EUR?
24.00 EUR at the standard rate, for 124.00 EUR gross. Removing VAT from 124.00 EUR gross gives 100.00 EUR net.
When must I register for VAT in Estonia?
Once your supply exceeds 40,000 EUR counted from the start of the calendar year, under § 19¹(3) of the VAT Act. The application is due within three working days, and the liability starts from the threshold event rather than the registration date.
Why does the rate depend on the date?
Because the standard rate rose to 24% on 1 July 2025. Any invoice before that date carries the older rate, so a historical calculation needs the rate in force on the day rather than today’s.
Sources
- Maksu- ja Tolliamet — VAT rates and supply exempt from tax · checked 2026-10-05
- Maksu- ja Tolliamet — obligation to register (VAT Act § 19¹(3)) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 6 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 6 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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