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Estonia VAT Rates 2026

Estonia (Eesti) levies Value Added Tax under the name KMKR (Käibemaksukohustuslase registreerimise number). The standard rate is 22%, applied to most goods and services. Reduced rates of 9% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/EE endpoint to get Estonia rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/EE
# No authentication required for rate lookups

# Response:
# { "country_code": "EE", "standard_rate": 22,
#   "reduced_rates": [9], "currency": "EUR" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Estonia standard rate.

// 1. Validate the customer's Estonia VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/EE/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Estonia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/EE').then(r => r.json());
// → { standard_rate: 22, reduced_rates: [9] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Estonia standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Estonia VAT

Estonia increased its standard VAT rate from 20% to 22% in January 2024. As a digital-first nation, Estonia has excellent VIES connectivity and typically returns validation results in under 200ms.

The Estonia KMKR is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Estonia business customer, validate their VAT registration number first.

VAT rates in other EU countries