United States vs Estonia

Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.

Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

Corporate income tax is assessed and declared monthly.

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

CIT on distributed profits is payable upon distribution.

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

Not applicable as tax is only due on distribution.

0/0/0

0/0/0

30/30/30

0/0/10

NA

24

21% (aligned with the federal CIT rate for corporations)

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

22.69

17.0%

7.03

0.0%