# Estonian 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.

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

The calculator adds Estonian [VAT](https://oscaraccountant.com/en/glossary/vat) to a net amount, or takes the VAT out of a gross amount. You choose the kind of supply and the date of the tax point, and it applies the rate in force on that date.

## The formulas

- **Add VAT:** VAT = net x rate; gross = net + VAT.
- **Remove VAT:** VAT = gross x rate / (100 + rate); net = gross - VAT. At 24 percent the VAT is 24/124 of the gross amount.

Amounts are rounded to the cent.

## The rates it applies

| Supply                                                         | Rate       | In force                                                  | Source                                                                               |
| -------------------------------------------------------------- | ---------- | --------------------------------------------------------- | ------------------------------------------------------------------------------------ |
| Standard rate                                                  | 24 percent | tax point on or after 01.07.2025, no end date             | [VAT Act § 15 (1)](https://www.riigiteataja.ee/en/akt/530122025010)                  |
| Standard rate                                                  | 22 percent | 01.01.2024 to 30.06.2025                                  | [VAT Act § 15 (1)](https://www.riigiteataja.ee/en/akt/530122025010), earlier wording |
| Standard rate                                                  | 20 percent | until 31.12.2023                                          | [VAT Act § 15 (1)](https://www.riigiteataja.ee/en/akt/530122025010), earlier wording |
| Accommodation, or accommodation with breakfast                 | 13 percent | from 01.01.2025 (9 percent before)                        | [VAT Act § 15 (1^1)](https://www.riigiteataja.ee/en/akt/530122025010)                |
| Books and study literature, listed medicines and medical goods | 9 percent  | in force                                                  | [VAT Act § 15 (2) p 1, 2](https://www.riigiteataja.ee/en/akt/530122025010)           |
| Press publications                                             | 9 percent  | from 01.01.2025 (5 percent from 01.08.2022 to 31.12.2024) | [VAT Act § 15 (2) p 5](https://www.riigiteataja.ee/en/akt/530122025010)              |

The 0 percent rate of exports, intra-Community supplies of goods and some services is not in the calculator: at 0 percent there is no VAT to add or remove ([VAT Act § 15 (3), (4)](https://www.riigiteataja.ee/en/akt/530122025010)).

Food, restaurants and passenger transport have no reduced rate in Estonia: they are at the standard rate ([VAT Act § 15](https://www.riigiteataja.ee/en/akt/530122025010)). The 24 percent rate has no end date, because the act that repealed the Security Tax Act also removed its planned return to 22 percent ([RT I, 08.07.2025, 1](https://www.riigiteataja.ee/akt/108072025001)).

## Which date counts

The rate is the rate of the **tax point**, not of the invoice date and not of today ([VAT Act § 11](https://www.riigiteataja.ee/en/akt/530122025010)). The tax point is the earliest of the delivery of the goods or the performance of the service, and the receipt of a payment. A prepayment fixes the rate only for the part paid. EMTA's examples of the change of 01.07.2025 ([EMTA](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)):

- Goods prepaid in full in June 2025 and delivered in July 2025: 22 percent on the whole supply.
- A credit note in July 2025 for a sale made in May 2025: 22 percent, as on the original invoice ([VAT Act § 29 (13)](https://www.riigiteataja.ee/en/akt/530122025010)).
- An invoice issued in June 2025, with the goods delivered and paid in August 2025: 24 percent.

## Worked example

A service with a tax point on 15.09.2026, net price 1 000 euros, standard rate:

| Line    | Amount (euros) |
| ------- | -------------- |
| Net     | 1 000.00       |
| VAT 24% | 240.00         |
| Gross   | 1 240.00       |

The other way round: from a gross price of 1 240 euros, the VAT is 1 240 x 24 / 124 = 240 euros, and the net price is 1 000 euros.

## What it does not cover

- Whether a supply is taxable at all, exempt, or taxed in another EU country. See [VAT on cross-border services and OSS](https://oscaraccountant.com/en/guides/vat-cross-border-services-oss).
- Whether you must register: see [VAT registration](https://oscaraccountant.com/en/guides/vat-registration).
- Input VAT that cannot be deducted in full. See [VAT deduction, invoices and returns](https://oscaraccountant.com/en/guides/vat-deduction-invoices-returns).
- A tax point before 01.07.2009 for the standard rate, before 01.01.2009 for the 9 and 13 percent rows, or before 01.08.2022 for press publications: the calculator says it does not cover the date.
- The transitional rules that let some cash-basis taxpayers keep an old rate for a time.

The history of each rate is on [Estonian VAT rates](https://oscaraccountant.com/en/guides/estonian-vat-rates).

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](https://www.riigiteataja.ee/en/akt/530122025010)
- [VAT Act (Käibemaksuseadus), Estonian consolidated text](https://www.riigiteataja.ee/akt/130122025021)
- [Act of 18.06.2025 repealing the Security Tax Act (RT I, 08.07.2025, 1)](https://www.riigiteataja.ee/akt/108072025001)
- [EMTA: examples of the rate change of 01.07.2025 (Estonian)](https://www.emta.ee/ariklient/maksud-ja-tasumine/kaibemaks)

## Related pages

- [Estonian VAT rates](https://oscaraccountant.com/en/guides/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.
- [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.
- [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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