# Estonian VAT rates

The Estonian VAT rates: 24% standard, 13% accommodation, 9% books, medicines and press, 0% exports, with their dates since 2024 and what each applies to.

Law as of 30 Sept 2026. General information, not advice for your situation.

Estonia has a standard VAT rate of 24% and reduced rates of 13% and 9%. Exports and supplies of goods to VAT-registered buyers in other EU countries are taxed at 0%. The rate of a supply is the rate in force at its tax point, not at the date of the invoice. This page lists each rate, its dates, and what it applies to.

## In short

- [The current VAT rates](https://oscaraccountant.com/en/guides/estonian-vat-rates#the-current-vat-rates): 24% standard, 13% accommodation, 9% books, medicines and press, 0% exports and intra-Community supplies.
- [Rate history since 2024](https://oscaraccountant.com/en/guides/estonian-vat-rates#rate-history-since-2024): the standard rate was 20% until 31.12.2023, 22% from 01.01.2024, and 24% from 01.07.2025.
- [Which rate applies to a supply](https://oscaraccountant.com/en/guides/estonian-vat-rates#which-rate-applies-to-a-supply): the rate at the tax point, the earliest of delivery and payment.
- [Exempt is not the same as 0%](https://oscaraccountant.com/en/guides/estonian-vat-rates#exempt-is-not-the-same-as-0): an exempt supply gives no right to deduct input VAT.
- [No reduced rate for food or restaurants](https://oscaraccountant.com/en/guides/estonian-vat-rates#no-reduced-rate-for-food-or-restaurants): food, catering and passenger transport are at 24%.

## The current VAT rates

| Rate | Applies to                                                                                                                  | Legal basis                                                              |
| ---- | --------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------ |
| 24%  | Every supply that has no other rate (the standard rate)                                                                     | [VAT Act § 15 (1)](https://www.riigiteataja.ee/akt/130122025021)         |
| 13%  | Accommodation, or accommodation with breakfast                                                                              | [VAT Act § 15 (1^1)](https://www.riigiteataja.ee/akt/130122025021)       |
| 9%   | Books and study literature, medicines and listed medical goods, press publications                                          | [VAT Act § 15 (2)](https://www.riigiteataja.ee/akt/130122025021)         |
| 0%   | Exports, intra-Community supplies of goods, services with a place of supply outside Estonia, and the other cases of the Act | [VAT Act § 15 (3) and (4)](https://www.riigiteataja.ee/akt/130122025021) |

The Tax and Customs Board confirms these rates for 2026 ([tax changes 2026](https://www.emta.ee/uudised/maksumuudatused-2026)). Only a VAT-registered company charges VAT; see [VAT registration](https://oscaraccountant.com/en/guides/vat-registration). The [VAT calculator](https://oscaraccountant.com/en/tools/vat-calculator) adds or removes VAT at each rate.

## Rate history since 2024

| Rate               | Until 31.12.2023 | 01.01.2024 to 31.12.2024 | 01.01.2025 to 30.06.2025 | From 01.07.2025 |
| ------------------ | ---------------- | ------------------------ | ------------------------ | --------------- |
| Standard           | 20%              | 22%                      | 22%                      | 24%             |
| Accommodation      | 9%               | 9%                       | 13%                      | 13%             |
| Press publications | 5%               | 5%                       | 9%                       | 9%              |
| Books, medicines   | 9%               | 9%                       | 9%                       | 9%              |

- **Standard rate.** 20% until 31.12.2023, 22% from 01.01.2024 to 30.06.2025, and 24% from 01.07.2025 ([VAT Act § 15 (1)](https://www.riigiteataja.ee/akt/130122025021)). The 24% rate came with the Security Tax Act, which also planned a return to 22% in 2029. That act was repealed on 18.07.2025, before the return took effect, so 24% stays with no end date ([repealing act, RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)).
- **Accommodation.** 9% until 31.12.2024, then 13% from 01.01.2025 ([VAT Act § 15 (1^1)](https://www.riigiteataja.ee/akt/130122025021)).
- **Press publications.** 5% from 01.08.2022 to 31.12.2024, then 9% from 01.01.2025 ([VAT Act § 15 (2) p 5](https://www.riigiteataja.ee/akt/130122025021)).

A company on the cash basis may still use 5% for press and 9% for accommodation until 31.12.2026, when it invoiced and made the supply before 01.01.2025 ([VAT Act § 46 (26) and (27)](https://www.riigiteataja.ee/akt/130122025021)). Two transitional rules that kept 20% after 2023 ended on 30.06.2025 ([VAT Act § 46 (24) and (25)](https://www.riigiteataja.ee/akt/130122025021)).

## Which rate applies to a supply

The rate is the rate in force at the tax point of the supply. The tax point is the earliest of these: the delivery of the goods or the performance of the service, or the receipt of a full or partial payment ([VAT Act § 11](https://www.riigiteataja.ee/akt/130122025021)). The date of the invoice alone does not decide the rate.

The Tax and Customs Board gives these examples for the change from 22% to 24% on 01.07.2025 ([Tax and Customs Board: VAT](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)):

- The whole price paid in June 2025, the goods delivered in July 2025: 22% on the whole supply.
- A partial prepayment in June 2025, the delivery and the rest of the payment in August 2025: 22% on the prepayment, 24% on the rest.
- An invoice issued in June 2025, the goods delivered and paid in August 2025: 24%, and the invoice must show 24%.
- A service from 01.06.2025 to 31.07.2025, invoiced once with no prepayment: 24% on the whole service. Invoiced per month: June at 22%, July at 24%.

A credit note or a bad debt adjustment uses the rate of the original supply. A credit note in July 2025 for a sale of May 2025 is at 22% ([VAT Act § 29 (13)](https://www.riigiteataja.ee/akt/130122025021); [Tax and Customs Board: VAT](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)).

## The 9% rate

The 9% rate applies to three groups ([VAT Act § 15 (2)](https://www.riigiteataja.ee/akt/130122025021)):

- **Books and study literature,** on paper or electronic. Study materials that are exempt under § 16 (1) p 6 are not included.
- **Medicines,** contraceptives, sanitary and hygiene products, and the medical devices and technical aids for disabled persons on the list of a ministerial regulation.
- **Press publications,** on paper or electronic, from 01.01.2025. A publication that mainly carries advertising, private ads, erotic or pornographic content, or video or music content is not included.

## The 0% rate

A 0% supply is taxable, but the VAT on it is zero. The company still deducts its input VAT ([VAT Act § 15 (3) and (4)](https://www.riigiteataja.ee/akt/130122025021)). The main cases for a small company:

- **Exports of goods** out of the EU, with documents that prove the exit.
- **Intra-Community supplies of goods,** when the buyer has a valid VAT number of another member state and the goods are transported to that state.
- **Services whose place of supply is not Estonia,** for example most services to a business customer in another country. See [cross-border services and OSS](https://oscaraccountant.com/en/guides/vat-cross-border-services-oss).

The Act also lists 0% cases for ships, aircraft, international transport and diplomatic and military bodies.

## Exempt is not the same as 0%

An exempt supply carries no VAT, and the company cannot deduct the input VAT on its costs for that supply ([VAT Act § 16](https://www.riigiteataja.ee/akt/130122025021)). Exempt supplies include health care, education, insurance, most financial services, the letting of immovable property (accommodation and parking excluded), and the sale of an immovable that is not new building land or a new building. A VAT-registered company may opt to tax the letting or the sale of an immovable that is not a dwelling, by a written notice to the Tax and Customs Board before the supply. It then deducts its input VAT, and the option for letting binds it for at least two years ([VAT Act § 16 (3) and (4)](https://www.riigiteataja.ee/akt/130122025021)). The EU rules on exemptions are in [Directive 2006/112/EC, Articles 132 and 135](https://eur-lex.europa.eu/eli/dir/2006/112/oj).

See [VAT deduction, invoices and returns](https://oscaraccountant.com/en/guides/vat-deduction-invoices-returns) for the right to deduct.

## No reduced rate for food or restaurants

Food, catering, restaurants and passenger transport are taxed at the standard 24%. The VAT Act has no reduced rate for them ([VAT Act § 15](https://www.riigiteataja.ee/akt/130122025021)).

General information, not advice for your situation. The law as in force on 30.09.2026.

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## Sources

- [VAT Act (Käibemaksuseadus) § 11, § 15, § 16, § 29, § 46](https://www.riigiteataja.ee/akt/130122025021)
- [VAT Act, English translation](https://www.riigiteataja.ee/en/eli/530122025010/consolide)
- [Act repealing the Security Tax Act (RT I, 08.07.2025, 1)](https://www.riigiteataja.ee/akt/108072025001)
- [Tax and Customs Board: VAT, with examples of the rate change of 01.07.2025](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)
- [Tax and Customs Board: tax changes 2026](https://www.emta.ee/uudised/maksumuudatused-2026)
- [Council Directive 2006/112/EC on the common system of VAT](https://eur-lex.europa.eu/eli/dir/2006/112/oj)

## Related pages

- [VAT registration in Estonia](https://oscaraccountant.com/en/guides/vat-registration): When an Estonian company must or may register for VAT, the 40 000 euro threshold, limited registration, deregistration and VAT groups.
- [Input VAT, invoices, credit notes and the VAT return in Estonia](https://oscaraccountant.com/en/guides/vat-deduction-invoices-returns): What an Estonian VAT invoice must show, when input VAT is deductible, how credit notes and prepayments work, and how to file and correct the KMD.
- [VAT on cross-border services, digital sales and the OSS](https://oscaraccountant.com/en/guides/vat-cross-border-services-oss): How an Estonian company charges VAT on services to EU and non-EU customers, checks VAT numbers in VIES, and uses the OSS and IOSS for B2C sales.
- [Estonian tax rates 2024 to 2026](https://oscaraccountant.com/en/guides/estonian-tax-rates): Every Estonian business tax rate on one page, by year: corporate and personal income tax, basic exemption, social tax, unemployment insurance, pension, VAT.
- [Estonian VAT calculator](https://oscaraccountant.com/en/tools/vat-calculator): Add VAT to a net price or take it out of a gross price at the Estonian rate of the date: 24, 22 or 20 percent standard, 13 percent accommodation, 9 percent reduced.
- [VAT (käibemaks)](https://oscaraccountant.com/en/glossary/vat): What käibemaks is: Estonian value added tax, its rates from 01.07.2025, the 40 000 euro registration threshold and the monthly KMD return.

Reviewed on 10 Oct 2026. Law as of 30 Sept 2026. General information, not advice for your situation.

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