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.

In the beginning of the year, several tax changes were introduced in Estonia, Latvia and Lithuania.
Our tax specialists have gathered together the info about tax changes to guide you through the ever-changing tax landscape of the Baltic region. You can access the tax changes here.
If you have questions about taxes, we are happy to help you. Please contact our tax consultants!
In Estonia:
Urzula Välb
Senior Tax Manager
P +372 626 0500
E Urzula.Valb@ee.gt.com
In Latvia:
Mārtiņš Lubgans
Head of Tax
P +371 672 873 44
E Martins.Lubgans@lv.gt.com
In Lithuania:
Vykintas Valiulis
Partner, Head of Tax
P +370 620 74 145
E 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.
The year 2026 will bring several significant tax changes across the Baltic States, affecting both businesses and individuals. In this overview, Grant Thornton Baltic tax experts summarise the key tax developments in Estonia, Latvia and Lithuania – covering income tax, VAT, social taxes and excise duties, among others.