# VAT rates in Estonia

Source: https://veriport.io/vat-rates/ee (published 2026-10-28; reviewed monthly: last read 2026-10-24, next review 2026-11-24)

Estonia applies a standard VAT rate of 24 %, reduced rates of 9 % and 13 %. Verified 2026-10-24 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.

## The rates Estonia applies

Standard 24 %; reduced 9 % and 13 %. The standard rate of 24 % applies since 2025-07-01. Currency EUR. Standard rate 22 % → 24 % on 2025-07-01 (security tax); accommodation 9 % → 13 % and press 5 % → 9 % on 2025-01-01.

| Rate | Value | Applies since |
|---|---|---|
| Standard | 24 % | 2025-07-01 |
| Reduced | 9 %, 13 % | — |
| Super-reduced | none | — |
| Parking | none | — |

## Rate by category, usual case

The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.

| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 24 % | standard | since 2025-07-01 |
| E-books and electronic publications | 9 % | reduced | — |
| Printed books | 9 % | reduced | — |
| Foodstuffs (usual case; some items differ) | 24 % | standard | since 2025-07-01 |
| Hotel and holiday accommodation | 13 % | reduced | since 2025-01-01 |
| Newspapers and periodicals | 9 % | reduced | since 2025-01-01 |

## The same row by API

`GET https://veriport.io/api/v1/vat/rates/EE` returns this row as JSON with `verifiedOn` and its sources; no key for the first calls of the day.

```bash
curl "https://veriport.io/api/v1/vat/rates/EE"
```

## How this row was verified

Read on 2026-10-24 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.

## Questions

### What is the VAT rate in Estonia?

The standard rate is 24 %; the reduced rates are 9 % and 13 %. Verified 2026-10-24.

### Which VAT rate applies to digital services sold to consumers in Estonia?

24 % (standard rate), since 2025-07-01. Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.

### Which VAT rate applies to e-books in Estonia?

9 % (reduced).

### Is this page official?

No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.

## Read next

- [VAT rates of every member state](https://veriport.io/vat-rates)
- [Free rates lookup](https://veriport.io/tools/vat-rates)
- [Estonia VAT number format](https://veriport.io/vat-number-format/ee)
- [Estonia IBAN format](https://veriport.io/iban-format/ee)
- [How we verify VAT rates](https://veriport.io/methodology/vat-rates)
- [Reference: EU VAT rates API](https://veriport.io/docs/vat-rates)

## Sources

- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en (2026-10-24)
- Estonia — Maksu- ja Tolliamet, VAT rates (24 % standard from 1 July 2025) — https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/vat-rates (2026-10-24)