Estonia VAT Rates
The standard rate in Estonia is 24%, in force since 1 July 2025. Before that, Estonia changed it 5 times since 1991 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
24%
Since 1 July 2025 — 1 years
Previous rate
22%
Until 30 June 2025
First recorded rate
7%
From 10 January 1991
Estonia VAT Rates in Force Today
- Standard rate
- 24%
- Reduced rates
- 9%, 13%
- Super-reduced rate
- None
- Parking rate
- None
- Local name
- Käibemaks (km)
- Currency
- EUR
Checking a Estonian VAT number rather than a rate? The number format, its regex and verified example numbers are on the Estonia VAT number page.
Standard Rate Changes in Estonia
| In force from | Until | Standard rate |
|---|---|---|
| 1 July 2025 | Current | 24% |
| 1 January 2024 | 30 June 2025 | 22% |
| 1 July 2009 | 31 December 2023 | 20% |
| 20 June 1992 | 30 June 2009 | 18% |
| 1 January 1992 | 19 June 1992 | 10% |
| 10 January 1991 | 31 December 1991 | 7% |
More on Estonia
- Estonia VAT number formatNumber structure, regex pattern and verified examples.
- Estonia VAT validation APIEndpoint, response fields and code samples for this country.
- Estonia Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Estonia VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published — a rate change is a new record, not an edit to an old one.
- European Commission — Taxes in Europe Database (TEDB)
Queried via the VatRetrievalService SOAP endpoint. Returns no data before 2016-01-01.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
- Rahandusministeerium (Estonian Ministry of Finance), "Käibemaksu ajalugu" (History of VAT), compiled January 2006
The booklet dates Estonia's early rates by year only and gets both wrong: it has 10% from 1991 and 18% from 1993. The Ministry of Finance states the rate was initially 7%, became 10% in 1992, and rose to 18% from 20 June 1992 by decree no. 035 of the Currency Reform Committee — the same day as the kroon currency reform. Riigi Teataja carries that decree, dated 19 June 1992, under the title "Maksumäärade muutmisest". VAT itself took effect on 10 January 1991 under a 1990 government regulation; the 10% rate is dated to the entry into force of the Value Added Tax Act adopted on 16 October 1991.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Estonian filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps — where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.