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.

Our tax specialists have gathered together the info about tax changes to guide you through the ever-changing tax landscape of the Nordic and Baltic region.
Open the overview of tax changes in the Nordic-Baltic region [ 1190 kb ]
SwedenLars Jernkrok |
EstoniaKristjan Järve |
NorwayLars Pløen |
LatviaDmitrijs Korovackis |
DenmarkLӕrke Hesselholt |
LithuaniaVykintas Valiulis |
FinlandJan-Erik Rae |
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.