The new year will bring changes to tax legislation which will affect both companies and individuals. Below is an overview of the main tax changes that will enter into force in 2026, as well as changes already adopted and entered into force during 2025.
From 1 July 2025 the standard VAT rate will be 24%.
Starting on 1 October 2023, amendments come into force under which construction contractors must register the construction site and contracting chain in the Tax and Customs Board’s subcontracting chain and working time information system.
The Nordic venture capital fund Inventure invested 11.6 million euros in the Estonian startup Jobbatical in 2022.
From 1 January 2022, the Estonian Value-added Tax Act will have a new section, 291, setting forth the conditions on the basis of which taxable persons can reduce their tax liability on bad debts. This is a long-awaited addition to Estonian tax law that has previously been discussed but has not gone beyond the draft legislation stage.