The remote gambling tax is levied on gross gaming revenue (stakes minus payouts). The historical 5% rate was raised to 6% in 2024; a planned rise to 7% in 2026 was dropped in favour of a staged reduction toward 4% (starting 2027). A 2025 drafting error briefly removed online casino tax; Parliament restored a uniform 5.5% rate effective during the transition by a 10 February 2026 vote. Lotteries are taxed at 22% of turnover. Corporate income tax is 22% but applies only to distributed profits — there is no tax on retained earnings, an Estonian distinguishing feature. Gambling services are VAT-exempt.
Jurisdictions › Estonia › Tax
Estonia · Question 05 of 11
Tax: What is the tax take?
Favourable · Probable · Not reviewed · Back to full Estonia report →
Key section parameters
| Jurisdiction | Estonia (EE) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Favourable |
| Confidence | Probable |
| Review status | Not reviewed |
| Last collected | 18 Oct 2026 |
Summary answer
The remote gambling tax is levied on gross gaming revenue (stakes minus payouts). The historical 5% rate was raised to 6% in 2024; a planned rise to 7% in 2026 was dropped in favour of a staged reduction toward 4% (starting 2027). A 2025 drafting error briefly removed online casino tax; Parliament r…