Estonia Capital Gains Tax
Detailed capital gains tax rates and rules for Estonia in 2026.
Capital GainsEUR
Capital gains for individuals are taxed at the flat 20% rate as part of general income. The investment account (investeerimiskonto) system allows individuals to defer taxation on investment income by keeping proceeds within a designated account. Tax is triggered only when withdrawals exceed total deposits. This effectively provides a tax-deferred investment wrapper similar to a brokerage account.
Standard Rate
20%
Exemptions
- Gains from sale of primary residence (owned and used as main home) are tax-free
- Corporate capital gains are tax-free until distributed
- Gains through investment accounts (investeerimiskonto) can be deferred
How Estonia Capital Gains compares
Estonia’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Estonia
20%
Europe average
17.8%
Global average
13.8%
