|International Tax Rules||11||84.53|
Estonia ranks 1st overall on the 2019 International Tax Competitiveness Index, the same as in 2018, and for the sixth consecutive year.
- Estonia's corporate income tax system only taxes distributed earnings, allowing companies to reinvest their profits tax-free.
- The VAT applies to a broad base and has a low compliance burden.
- Property taxes only apply to the value of land.
- Estonia has tax treaties with just 58 countries, below the OECD average (77 countries).
- Estonia's territorial tax system is limited to European countries.
- Estonia's Controlled Foreign Corporation rules are more stringent than the average OECD country.