Estonia

Corporate - Tax credits and incentives

Last reviewed - 03 January 2020

There are no special tax incentives in Estonia. However, the entire Estonian corporate tax system, which provides for an indefinite deferral for taxing corporate profits, may be viewed as a tax incentive that promotes reinvestment of profits and thus stimulates economic growth.

Foreign tax credit

In certain circumstances, domestic or foreign taxes may be creditable against the 20/80 CIT charge under domestic law or an applicable tax treaty. See the Income determination section for more information.