Estonia’s new government is raising VAT and income tax rates to 24%, effective in 2025. While these increases target local residents and businesses, they could also affect e-residents who run Estonian-registered companies. E-residents aren’t personally taxed in Estonia unless they have local income, but companies operating under Estonia’s jurisdiction may see higher operational costs due to the VAT hike. The changes may lead e-residents to reconsider the costs associated with doing business in Estonia, though the e-residency program’s overall benefits remain intact.
Как повышение налогов в Эстонии отразится на электронных резидентах
E-residents, who have long benefited from Estonia’s competitive tax environment, will face higher costs when running their Estonian-registered companies. This is especially true for businesses distributing dividends, as the 14% reduced tax rate on dividends will be discontinued(Unicount). With a potential 2% “security tax” proposed for 2026, further increases could follow, especially affecting companies with retained profits(Unicount).
The government is also considering additional tax reforms, such as a potential “security tax” in 2026 and payroll taxes, which could further affect e-resident companies depending on the nature of their business and employment structure(Unicount). Несмотря на эти изменения, Эстония продолжает продвигать свою программу электронного резидентства, которая приносит значительный доход и является ключевой частью ее международной бизнес-стратегии.
Дополнительную неопределенность в этот беспрецедентный шаг вносит предложение министра финансов Реформистской партии Юргена Лиги, поступившее 15 августа. Он предложил заменить корпоративный подоходный налог в размере 2% на годовую прибыль дополнительным налогом на фонд оплаты труда. Это значительный отход от коалиционного соглашения, опубликованного 19 июля 2024 года.
While the Estonia’s tax landscape is evolving, Estonia still offers a unique and innovative digital environment for foreign entrepreneurs. However, as costs rise, it will be important for e-residents to stay informed and adapt their strategies accordingly.