የኢስቶኒያ ኩባንያዎች እና የውጭ አካላት ቅርንጫፎች ለሁሉም የተከፋፈሉ ትርፍዎች (በእውነተኛም ሆነ በተጠረጠሩ) ላይ ብቻ 20% የገቢ ግብር ይከፍላሉ
Resident companies and permanent establishments of the foreign entities (including branches) are subject to 21% income tax only in respect of all distributions (both actual and deemed), including: