{"id":39467,"date":"2026-05-28T11:23:31","date_gmt":"2026-05-28T09:23:31","guid":{"rendered":"https:\/\/www.thompsonstein.com\/?p=39467"},"modified":"2026-05-28T11:36:45","modified_gmt":"2026-05-28T09:36:45","slug":"how-to-pay-a-dividend-from-an-estonian-company-to-a-foreign-shareholder-taxes-2026","status":"publish","type":"post","link":"https:\/\/www.thompsonstein.com\/en\/how-to-pay-a-dividend-from-an-estonian-company-to-a-foreign-shareholder-taxes-2026\/","title":{"rendered":"How to Pay a Dividend from an Estonian Company to a Foreign Shareholder? Taxes 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39467\" class=\"elementor elementor-39467\">\n\t\t\t\t<div class=\"elementor-element elementor-element-145043e3 e-flex e-con-boxed e-con e-parent\" data-id=\"145043e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa7fdc1 elementor-widget elementor-widget-heading\" data-id=\"6aa7fdc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In this article, you will learn that:\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6708f8f1 e-flex e-con-boxed e-con e-parent\" data-id=\"6708f8f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d566286 elementor-widget elementor-widget-text-editor\" data-id=\"3d566286\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Paying a dividend from an O\u00dc triggers 22% CIT at company level<\/b><span style=\"font-weight: 400;\"> (calculated as 22\/78 of the net amount distributed), regardless of the shareholder\u2019s residence or ownership structure.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Since 2025, Estonia has abolished all withholding tax (WHT) on dividends<\/b><span style=\"font-weight: 400;\"> paid to non-residents. The net dividend amount reaches the shareholder\u2019s account without any additional Estonian deductions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Dividends from an O\u00dc are not subject to social security contributions<\/b><span style=\"font-weight: 400;\"> in most jurisdictions, including Poland.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Paying a dividend requires an <\/span><b>approved annual financial report.<\/b><span style=\"font-weight: 400;\"> Without it, any distribution is unlawful under Estonian law.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The entire process, from the shareholders\u2019 resolution to the SEPA transfer, can be completed <\/span><b>fully remotely<\/b><span style=\"font-weight: 400;\">, without visiting Tallinn.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">How the dividend is taxed in your country of residence depends on your individual tax situation and <\/span><b>requires consultation with a local tax advisor.<\/b><\/li><\/ul><p><b>Thompson&amp;Stein<\/b><span style=\"font-weight: 400;\">, through its accounting affiliate Nexa.tax, handles the entire dividend payment process, from the annual report through the TSD declaration to documentation for the shareholder.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19ca77c9 e-flex e-con-boxed e-con e-parent\" data-id=\"19ca77c9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-60116331 e-con-full e-flex e-con e-child\" data-id=\"60116331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-102f61d9 e-con-full e-flex e-con e-child\" data-id=\"102f61d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4f5c22ff e-con-full e-flex e-con e-child\" data-id=\"4f5c22ff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f7cb207 elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-elementskit-heading\" data-id=\"5f7cb207\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\">\t\t\t\t<div class='ekit-heading__description'>\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">See how comprehensive O\u00dc company formation in Estonia works \u2014 go to the service page and learn the details of registration, legal support, and accounting.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a6fd196 e-con-full e-flex e-con e-child\" data-id=\"7a6fd196\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31120574 elementor-widget elementor-widget-button\" data-id=\"31120574\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.thompsonstein.com\/en\/company-registration\/company-registration-in-estonia\/\" id=\"btn-white\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Company in Estonia<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55b9a070 e-flex e-con-boxed e-con e-parent\" data-id=\"55b9a070\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44005a9 elementor-widget elementor-widget-heading\" data-id=\"44005a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">How to Pay a Dividend from an Estonian Company to a Foreign Shareholder? Taxes 2026<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65b5c9d1 e-flex e-con-boxed e-con e-parent\" data-id=\"65b5c9d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79268863 elementor-widget elementor-widget-text-editor\" data-id=\"79268863\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Paying a dividend from an Estonian O\u00dc triggers <\/span><b>22% CIT at company level.<\/b><span style=\"font-weight: 400;\"> This is the only tax charge on the Estonian side. Since 2025, Estonia no longer withholds any tax on dividends, so the net amount goes directly to the shareholder\u2019s account. Below, we explain the full process step by step: what Estonian law requires, how the numbers work, and what to prepare before your first distribution.<\/span><\/p><p><span style=\"font-weight: 400;\">The question of dividends typically arises at one of two points: before registering an O\u00dc, when an entrepreneur is mapping out the real tax cost, or after several years of operation, when profits have accumulated and the time for distribution has come. In both cases, understanding the Estonian CIT mechanism is the starting point for any further planning.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-665e6020 e-flex e-con-boxed e-con e-parent\" data-id=\"665e6020\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69828791 elementor-widget elementor-widget-heading\" data-id=\"69828791\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Estonian CIT System: How Taxation of O\u00dc Actually Works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65e4535a e-flex e-con-boxed e-con e-parent\" data-id=\"65e4535a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-443bee8 elementor-widget elementor-widget-text-editor\" data-id=\"443bee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The Estonian tax system stands out in the EU for one fundamental principle: an O\u00dc pays no corporate income tax on retained profits. Tax arises only at the moment of distribution, covering dividend payments, benefits to shareholders, or any other form of profit withdrawal from the company.<\/span><\/p><p><span style=\"font-weight: 400;\">This means profits can work inside the company for years, funding growth with no tax drag. <\/span><b>CIT appears precisely when the shareholder decides to distribute.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e3167c5 e-flex e-con-boxed e-con e-parent\" data-id=\"7e3167c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46def1f3 elementor-widget elementor-widget-heading\" data-id=\"46def1f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CIT Rate on Distribution in 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4d04762f e-flex e-con-boxed e-con e-parent\" data-id=\"4d04762f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f12c99f elementor-widget elementor-widget-text-editor\" data-id=\"5f12c99f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">From 1 January 2025, only one rate applies: <\/span><b>22\/78.<\/b><span style=\"font-weight: 400;\"> The reduced 14\/86 rate for regularly distributed dividends, which existed until end of 2024, has been abolished. The mechanics: when the company pays a shareholder 78,000 EUR net, it remits 78,000 \u00d7 22\/78 = <\/span><b>22,000 EUR CIT<\/b><span style=\"font-weight: 400;\"> to EMTA. Total distribution cost for the company: <\/span><b>100,000 EUR.<\/b><\/p><p><span style=\"font-weight: 400;\">CIT is the <\/span><b>company\u2019s liability, not the shareholder\u2019s.<\/b><span style=\"font-weight: 400;\"> The O\u00dc calculates, declares, and pays the tax. The shareholder does not appear as a taxpayer on the Estonian side.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-612f0b48 e-flex e-con-boxed e-con e-parent\" data-id=\"612f0b48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1045b2ba elementor-widget elementor-widget-heading\" data-id=\"1045b2ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">No WHT on Dividends: What Changed from 2025\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20730ce6 e-flex e-con-boxed e-con e-parent\" data-id=\"20730ce6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71414adb elementor-widget elementor-widget-text-editor\" data-id=\"71414adb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Until end of 2024, Estonia withheld 7% tax on dividends paid to non-resident natural persons. From 1 January 2025, <\/span><b>WHT on dividends no longer exists<\/b><span style=\"font-weight: 400;\">, for either individuals or legal entities. The net dividend reaches the shareholder\u2019s account without any Estonian deductions.<\/span><\/p><table><tbody><tr><td><p><b>Item<\/b><\/p><\/td><td><p><b>Until end of 2024<\/b><\/p><\/td><td><p><b>From 2025 (applicable in 2026)<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">CIT rate on distribution<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">20\/80 or 14\/86 (regular)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">22\/78 (uniform)<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">WHT for non-resident individuals<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">7%<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">None<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">WHT for non-resident legal entities<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">None<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">None<\/span><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-395ef64a e-flex e-con-boxed e-con e-parent\" data-id=\"395ef64a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-768d2f54 e-con-full e-flex e-con e-child\" data-id=\"768d2f54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-24bc6102 e-con-full e-flex e-con e-child\" data-id=\"24bc6102\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-61b4122 e-con-full e-flex e-con e-child\" data-id=\"61b4122\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-761b10f4 elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-elementskit-heading\" data-id=\"761b10f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\">\t\t\t\t<div class='ekit-heading__description'>\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">See how comprehensive O\u00dc company formation in Estonia works \u2014 go to the service page and learn the details of registration, legal support, and accounting.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-795f483e e-con-full e-flex e-con e-child\" data-id=\"795f483e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fee3e22 elementor-widget elementor-widget-button\" data-id=\"2fee3e22\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.thompsonstein.com\/en\/company-registration\/company-registration-in-estonia\/\" id=\"btn-white\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Company in Estonia<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-788b6605 e-flex e-con-boxed e-con e-parent\" data-id=\"788b6605\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16775953 elementor-widget elementor-widget-heading\" data-id=\"16775953\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dividend from O\u00dc and Social Security Contributions\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-322d78ce e-flex e-con-boxed e-con e-parent\" data-id=\"322d78ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4bfd42e1 elementor-widget elementor-widget-text-editor\" data-id=\"4bfd42e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">One of the most frequent concerns among O\u00dc shareholders. The answer is clear: <\/span><b>a dividend from an Estonian O\u00dc is not subject to social security contributions<\/b><span style=\"font-weight: 400;\"> in most jurisdictions. It constitutes income from participation in the profits of a legal entity, not employment income, self-employment income, or business income in the sense that would trigger contribution obligations.<\/span><\/p><p><span style=\"font-weight: 400;\">That said, the treatment of dividend income for social security purposes varies by country. If you are a resident of a jurisdiction outside the EU or EEA, or if your situation involves multiple income sources or business structures, we recommend verifying your specific obligations with a local advisor.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-56574077 e-flex e-con-boxed e-con e-parent\" data-id=\"56574077\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-423774fc elementor-widget elementor-widget-heading\" data-id=\"423774fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taxation of the Dividend in Your Country of Residence\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39ea9f58 e-flex e-con-boxed e-con e-parent\" data-id=\"39ea9f58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd55c2 elementor-widget elementor-widget-text-editor\" data-id=\"cd55c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The Estonian side is straightforward: 22% CIT paid by the company, no WHT, net amount to the shareholder. How that dividend is then taxed in your country of residence depends on your individual circumstances, including your residency status, the structure of your income, applicable double tax treaties, and local tax law.<\/span><\/p><p><span style=\"font-weight: 400;\">This is an area where we strongly recommend consulting a qualified tax advisor in your jurisdiction. Errors in reporting foreign dividend income are among the most common and costly issues identified by tax authorities. If you would like to discuss your situation comprehensively, <\/span><b>contact our team at Thompson&amp;Stein.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19db4a90 e-flex e-con-boxed e-con e-parent\" data-id=\"19db4a90\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62d2a991 elementor-widget elementor-widget-heading\" data-id=\"62d2a991\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How Much Does the Shareholder Receive? Worked Example\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5affb464 e-flex e-con-boxed e-con e-parent\" data-id=\"5affb464\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d53884e elementor-widget elementor-widget-text-editor\" data-id=\"3d53884e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The company O\u00dc sets aside <\/span><b>100,000 EUR<\/b><span style=\"font-weight: 400;\"> for a dividend distribution to its sole shareholder.<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Company calculates CIT: <\/b><span style=\"font-weight: 400;\">78,000 EUR (net) \u00d7 22\/78 = 22,000 EUR payable to EMTA.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Amount credited to shareholder\u2019s account: <\/b><span style=\"font-weight: 400;\">78,000 EUR.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Shareholder reports the dividend in their country of residence<\/b><span style=\"font-weight: 400;\"> according to their individual tax situation, in consultation with a local advisor.<\/span><\/li><\/ol><table><tbody><tr><td><p><b>Level<\/b><\/p><\/td><td><p><b>Party<\/b><\/p><\/td><td><p><b>Amount (from 100,000 EUR gross)<\/b><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Estonian CIT (22\/78 of net)<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">O\u00dc company<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">22,000 EUR<\/span><\/p><\/td><\/tr><tr><td><p><span style=\"font-weight: 400;\">Tax in country of residence<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Shareholder<\/span><\/p><\/td><td><p><span style=\"font-weight: 400;\">Depends on individual situation<\/span><\/p><\/td><\/tr><tr><td><p><b>Net amount to shareholder (before local tax)<\/b><\/p><\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d8f83ed e-flex e-con-boxed e-con e-parent\" data-id=\"3d8f83ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-194d4115 elementor-widget elementor-widget-heading\" data-id=\"194d4115\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Step by Step: How to Execute a Dividend Payment from an O\u00dc\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5fbeec42 e-flex e-con-boxed e-con e-parent\" data-id=\"5fbeec42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73668c34 elementor-widget elementor-widget-text-editor\" data-id=\"73668c34\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The entire process can be completed fully remotely, without visiting Tallinn and without requiring Estonian e-Residency. Below are five steps covering every dividend distribution from an O\u00dc, supported by <\/span><b>Nexa.tax<\/b><span style=\"font-weight: 400;\">, the accounting arm of Thompson&amp;Stein.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6033e0ac e-flex e-con-boxed e-con e-parent\" data-id=\"6033e0ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22546802 elementor-widget elementor-widget-heading\" data-id=\"22546802\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 1. Approval of the Annual Financial Report\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-600e3a9f e-flex e-con-boxed e-con e-parent\" data-id=\"600e3a9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abfef52 elementor-widget elementor-widget-text-editor\" data-id=\"abfef52\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">A dividend may only be paid from approved net profit. The O\u00dc\u2019s financial year ends on 31 December, and the company must file its annual report with the Estonian Business Register by <\/span><b>30 June<\/b><span style=\"font-weight: 400;\"> of the following year. Without a filed report, any distribution is unlawful under Estonian law.<\/span><\/p><p><span style=\"font-weight: 400;\">The annual report is prepared by <\/span><b>Nexa.tax<\/b><span style=\"font-weight: 400;\">. The cost of this service starts from <\/span><b>500 EUR net<\/b><span style=\"font-weight: 400;\"> per year.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47467b40 e-flex e-con-boxed e-con e-parent\" data-id=\"47467b40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-49e508aa elementor-widget elementor-widget-heading\" data-id=\"49e508aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 2. Shareholders\u2019 Resolution on Profit Distribution\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1eb0be08 e-flex e-con-boxed e-con e-parent\" data-id=\"1eb0be08\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c8d55ea elementor-widget elementor-widget-text-editor\" data-id=\"3c8d55ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The shareholders adopt a resolution specifying the amount to be distributed, the payment date, and the beneficiary\u2019s account. Estonian law (\u00c4riseadustik) allows resolutions to be passed electronically, without a formal general meeting, provided all shareholders give written or electronic consent. For a sole shareholder, the procedure is particularly straightforward.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51888e6 e-flex e-con-boxed e-con e-parent\" data-id=\"51888e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-413f29ba elementor-widget elementor-widget-heading\" data-id=\"413f29ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 3. TSD Declaration and CIT Payment\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50eb64b0 e-flex e-con-boxed e-con e-parent\" data-id=\"50eb64b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca3149 elementor-widget elementor-widget-text-editor\" data-id=\"1ca3149\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Before the distribution, the company must declare it and pay CIT to EMTA. This is done via the monthly <\/span><b>TSD declaration (Annex 7)<\/b><span style=\"font-weight: 400;\">, which the company files and pays by the <\/span><b>10th day of the month following<\/b><span style=\"font-weight: 400;\"> the month in which the resolution was adopted.<\/span><\/p><p><b>Example: <\/b><span style=\"font-weight: 400;\">resolution adopted in June 2026, TSD declaration and CIT payment due by 10 July 2026.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e7af1b9 e-flex e-con-boxed e-con e-parent\" data-id=\"6e7af1b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b6e6cd5 elementor-widget elementor-widget-heading\" data-id=\"1b6e6cd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 4. Net Dividend Transfer\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ddea18 e-flex e-con-boxed e-con e-parent\" data-id=\"5ddea18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c258e55 elementor-widget elementor-widget-text-editor\" data-id=\"2c258e55\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">After settling CIT, the company transfers the net amount to the shareholder\u2019s bank account. A SEPA transfer from an O\u00dc account held at LHV Bank, SEB, Swedbank, or Wise Business is completed within <\/span><b>1 to 2 business days.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2da51ca e-flex e-con-boxed e-con e-parent\" data-id=\"2da51ca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2de5aa81 elementor-widget elementor-widget-heading\" data-id=\"2de5aa81\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Step 5. Documentation for the Shareholder\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-914d5dd e-flex e-con-boxed e-con e-parent\" data-id=\"914d5dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-194d1102 elementor-widget elementor-widget-text-editor\" data-id=\"194d1102\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The O\u00dc issues a dividend payment confirmation stating the gross and net amounts. This document is essential for correct tax reporting in the shareholder\u2019s country of residence, whatever form that reporting takes.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-49ff263d e-flex e-con-boxed e-con e-parent\" data-id=\"49ff263d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f6ccfeb elementor-widget elementor-widget-heading\" data-id=\"4f6ccfeb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Parent-Subsidiary Directive and O\u00dc Dividends\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3096a0af e-flex e-con-boxed e-con e-parent\" data-id=\"3096a0af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-389372df elementor-widget elementor-widget-text-editor\" data-id=\"389372df\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The Parent-Subsidiary Directive (2011\/96\/EU) exempts dividends from withholding tax when paid to a parent company holding at least <\/span><b>10% of shares for 12 months.<\/b><span style=\"font-weight: 400;\"> Since Estonia abolished WHT on dividends entirely from 2025, the Directive has no practical effect on standard cash distributions.<\/span><\/p><p><span style=\"font-weight: 400;\">The Directive remains relevant, however, in holding structures: where a company in another EU member state receives dividends from an Estonian O\u00dc and meets the shareholding conditions, it may qualify for an exemption from dividend taxation under domestic law implementing the Directive. This is a structure worth analysing for shareholders generating significant annual profits. Our team at Thompson&amp;Stein advises on cross-border holding arrangements as part of our corporate advisory service.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-767a7033 e-flex e-con-boxed e-con e-parent\" data-id=\"767a7033\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f820722 elementor-widget elementor-widget-heading\" data-id=\"6f820722\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d10c9c6 e-flex e-con-boxed e-con e-parent\" data-id=\"3d10c9c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50e5a8b5 elementor-widget elementor-widget-text-editor\" data-id=\"50e5a8b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><b>How much tax is charged on an O\u00dc dividend on the Estonian side?<\/b><\/h3><p><span style=\"font-weight: 400;\">The only Estonian charge is <\/span><b>22% CIT paid by the company<\/b><span style=\"font-weight: 400;\"> (calculated as 22\/78 of the net dividend amount). Since 2025, Estonia applies no withholding tax on dividends paid to non-residents.<\/span><\/p><h3><b>Does Estonia withhold tax on dividends for foreign shareholders?<\/b><\/h3><p><span style=\"font-weight: 400;\">No. From 1 January 2025, WHT on dividends no longer applies in Estonia, for either individuals or legal entities, regardless of the shareholder\u2019s country of residence.<\/span><\/p><h3><b>Can I pay a dividend without visiting Estonia?<\/b><\/h3><p><span style=\"font-weight: 400;\">Yes. The entire process, covering the resolution, TSD declaration, and transfer, is handled remotely. No presence in Tallinn and no Estonian e-Residency are required.<\/span><\/p><h3><b>When can a dividend be paid?<\/b><\/h3><p><span style=\"font-weight: 400;\">After the annual financial report for the profit year has been approved and filed. The filing deadline is 30 June. Distribution from retained earnings of previous years is also possible, provided the reports for those years have been filed.<\/span><\/p><h3><b>How is the dividend taxed in my country?<\/b><\/h3><p><span style=\"font-weight: 400;\">This depends on your individual tax situation and the applicable tax treaty between Estonia and your country of residence. We recommend consulting a qualified tax advisor in your jurisdiction. If you would like to discuss your case from both the Estonian and local perspective, <\/span><b>contact our team at Thompson&amp;Stein.<\/b><\/p><h3><b>Does Thompson&amp;Stein handle the full dividend process?<\/b><\/h3><p><span style=\"font-weight: 400;\">Yes. Nexa.tax, the accounting affiliate within Thompson&amp;Stein, covers the full cycle: annual report preparation, TSD filing, CIT calculation and payment, and shareholder documentation. Details at <\/span><a href=\"https:\/\/www.thompsonstein.com\/contact\/\"><span style=\"font-weight: 400;\">thompsonstein.com\/contact<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-225436ef e-flex e-con-boxed e-con e-parent\" data-id=\"225436ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ebaec0 elementor-widget elementor-widget-heading\" data-id=\"3ebaec0\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Summary<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e728a30 e-flex e-con-boxed e-con e-parent\" data-id=\"6e728a30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-759bf19a elementor-widget elementor-widget-text-editor\" data-id=\"759bf19a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Paying a dividend from an Estonian O\u00dc is a transparent process on the Estonian side: <\/span><b>22% CIT is paid by the company, there is no WHT, and the net amount goes directly to the shareholder.<\/b><span style=\"font-weight: 400;\"> The full process can be completed remotely in five steps, from the resolution through the TSD declaration to the SEPA transfer.<\/span><\/p><p><span style=\"font-weight: 400;\">How the dividend is then taxed in your country of residence depends on your individual situation and requires separate advice from a qualified local tax advisor. At <\/span><b>Thompson&amp;Stein<\/b><span style=\"font-weight: 400;\">, we support the full journey: from O\u00dc registration and ongoing accounting through Nexa.tax, to dividend processing and coordination with local advisors in your jurisdiction.<\/span><\/p><p><b>Contact our team: <\/b><a href=\"https:\/\/www.thompsonstein.com\/contact\/\"><span style=\"font-weight: 400;\">thompsonstein.com\/contact<\/span><\/a><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a8a15ed e-flex e-con-boxed e-con e-parent\" data-id=\"6a8a15ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-47fd4aca e-con-full e-flex e-con e-child\" data-id=\"47fd4aca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1623f766 e-flex e-con-boxed e-con e-child\" data-id=\"1623f766\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2787fd5d elementor-widget__width-initial animated-fast elementor-invisible elementor-widget elementor-widget-elementskit-heading\" data-id=\"2787fd5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><p class=\"ekit-heading--title elementskit-section-title  ekit-heading__title-has-border start\">FIND OUT MORE<\/p>\t\t\t\t<div class='ekit-heading__description'>\n\t\t\t\t\t<div>If you'd like to learn more, please send us the form. It will be forwarded to our customer support team, and we guarantee that we will respond to your inquiry within 24 hours (on business days).<\/div>\n<div>\u00a0<\/div>\n<div class=\"sc-fhzFiK bwjaEz\">Select the subject of your inquiry, and we will ensure it reaches the right person who can provide you with the relevant support.<\/div>\n<div>\u00a0<\/div>\n<div class=\"sc-fhzFiK bwjaEz\">The form is protected by reCAPTCHA, and we adhere to our Privacy Policy.<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-111f3133 e-con-full e-flex e-con e-child\" data-id=\"111f3133\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-76837662 e-con-full e-flex e-con e-child\" data-id=\"76837662\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-643c0c48 elementor-invisible elementor-widget elementor-widget-elementskit-contact-form7\" data-id=\"643c0c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;ekit_we_effect_on&quot;:&quot;none&quot;}\" data-widget_type=\"elementskit-contact-form7.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-form\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f34772-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"34772\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/39467#wpcf7-f34772-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"34772\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.7\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f34772-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7dtx_version\" value=\"5.0.7\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"keydesign-label\">\n\t<p><label> First name <\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"name\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n\t<\/p>\n<\/div>\n<div class=\"keydesign-label\">\n\t<p><label> Last name <\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-lastname\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" autocomplete=\"lastname\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-lastname\" \/><\/span>\n\t<\/p>\n<\/div>\n<div class=\"keydesign-label\">\n\t<p><label> E-mail <\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" autocomplete=\"email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n\t<\/p>\n<\/div>\n<div class=\"keydesign-label\">\n\t<p><label> Phone number <\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"phone-number\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" autocomplete=\"tel\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"phone-number\" \/><\/span>\n\t<\/p>\n<\/div>\n<p><label>Select what the inquiry is about<\/label>\n<\/p>\n<div class=\"inline-form mb-fix\">\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"write-to-us\"><select class=\"wpcf7-form-control wpcf7-select\" aria-invalid=\"false\" name=\"write-to-us\"><option value=\"Company Registration\">Company Registration<\/option><option value=\"Company Registration - Estonia\">Company Registration - Estonia<\/option><option value=\"Company Registration - Slovakia\">Company Registration - Slovakia<\/option><option value=\"Company Registration - Lithuania\">Company Registration - Lithuania<\/option><option value=\"Company Registration - Latvia\">Company Registration - Latvia<\/option><option value=\"Company Registration - Wyoming\">Company Registration - Wyoming<\/option><option value=\"Company Registration - Delaware\">Company Registration - Delaware<\/option><option value=\"Company Registration - Other countries\">Company Registration - Other countries<\/option><option value=\"Accounting Services\">Accounting Services<\/option><option value=\"Accounting Services - Estonia\">Accounting Services - Estonia<\/option><option value=\"Accounting Services - Lithuania\">Accounting Services - Lithuania<\/option><option value=\"Accounting Services - Latvia\">Accounting Services - Latvia<\/option><option value=\"Accounting Services - Wyoming\">Accounting Services - Wyoming<\/option><option value=\"Accounting Services - Delaware\">Accounting Services - Delaware<\/option><option value=\"Other services\">Other services<\/option><\/select><\/span>\n\t<\/p>\n<\/div>\n<div class=\"keydesign-label\">\n\t<p><label> Content of the inquiry, <\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-message\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"your-message\"><\/textarea><\/span>\n\t<\/p>\n<\/div>\n<span class=\"wpcf7-form-control-wrap subpage-title\" data-name=\"subpage-title\"><input type=\"hidden\" name=\"subpage-title\" class=\"wpcf7-form-control wpcf7-hidden wpcf7dtx wpcf7dtx-hidden\" aria-invalid=\"false\" value=\"How to Pay a Dividend from an Estonian Company to a Foreign Shareholder? Taxes 2026\"><\/span>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In this article, you will learn that: Paying a dividend from an O\u00dc triggers 22% CIT at company level (calculated as 22\/78 of the net amount distributed), regardless of the [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":39454,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[669,668],"tags":[],"class_list":["post-39467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-estonia-en","category-estonia-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to Pay a Dividend from an Estonian Company? 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