# Käibemaksu Kalkulaator 2026 — Estonia VAT

Source page: https://valem.run/calculators/estonia/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 24.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Maksu- ja Tolliamet — VAT rates and supply exempt from tax](https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates-and-supply-exempt-tax) (checked 2026-10-05)
- [Maksu- ja Tolliamet — obligation to register (VAT Act § 19¹(3))](https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/obligation-register-taxable-person) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/estonia/vat.json
- Compute by URL: https://valem.run/calculators/estonia/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `estonia/vat`)