Dividend taxation: what to consider before profits distribution
Tax advisoryDividend taxation in Estonia from 2025: when and how to distribute dividends and when tax-free redistribution is possible.

Some of the changes will become effective in 2022. In addition to several individual changes, there are also general changes that shall be applicable in all Baltic states as of 2022.
Grant Thornton Baltic tax specialists prepared an overview of the changes that have taken place in Estonia, Latvia and Lithuania, which you can find here [ 318 kb ].
In Estonia:
Urzula Välb
Senior Tax Manager
P +372 626 0500
E-post Urzula.Valb@ee.gt.com
In Latvia:
Mārtiņš Lubgans
Head of Tax
P +371 672 873 44
E-post Martins.Lubgans@lv.gt.com
In Lithuania:
Vykintas Valiulis
Partner, Head of Tax and Advisory services
Tel +370 620 74 145
E-post Vykintas.Valiulis@lt.gt.com
If you have similar challenges and questions, please contact our specialists.
Dividend taxation in Estonia from 2025: when and how to distribute dividends and when tax-free redistribution is possible.
From 16 February, the filing of 2025 income tax returns begins. As usual, a tax return must be filed if, during the year, you received income on which Estonian income tax was not withheld, or if you wish to claim tax reliefs.
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