Estonia VAT rates
| Rate | Applies to |
|---|---|
| 24% | Standard rate: most goods and services |
| 13% | Accommodation |
| 9% | Books, medicines, press |
Standard rate rose from 22% to 24% on 1 July 2025.
Adding Estonia VAT
€100.00 before VAT is €124.00 including 24% VAT. To take 24% VAT out of a price, divide it by 1.24. The VAT fraction is 6/31.
That is 4 percentage points higher than the UK standard rate of 20%.
Selling to Estonia from the UK
Goods you export from Great Britain to a business in Estonia are zero rated for UK VAT. Your customer pays 24% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Estonia VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Estonia businesses are usually outside the scope of UK VAT, and your customer accounts for 24% VAT under the reverse charge. Digital services sold to consumers in Estonia carry Estonia VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.