Person receiving income does work in and is a resident of:
Director’s fee
Salary
Dividend
Estonia
▪ 20% Personal Income Tax (PIT)
▪ 33% Social Tax (ST)
▪ 20% PIT
▪ 33% ST
▪ Unemployment Contribution (UC): 1.6% withheld by company, 0.8% applied to gross salary
▪ 7% PIT (if CIT paid at 14% reduced rate)
▪ Otherwise no PIT or ST
EEA or Switzerland (and insured for social benefits)
▪ 20% PIT
▪ Obtain A1 certificate to avoid Estonian ST
▪ No PIT and ST payable in Estonia
▪ PIT and ST payable in home country
▪ 7% PIT (if CIT paid at 14% reduced rate)
▪ Otherwise no PIT or ST on dividends in Estonia
▪ Declare in home country and also pay PIT or withholding tax there
A country with an Agreement for Social Security with Estonia (Australia, Ukraine, Canada) (and insured for social benefits)
▪ 20% PIT
▪ Present certificate from home tax authority to avoid Estonian ST
▪ No PIT and ST payable in Estonia
▪ PIT and ST payable in home country
▪ 7% PIT (if CIT paid at 14% reduced rate)
▪ Otherwise no PIT or ST on dividends in Estonia
▪ Declare in home country and also pay PIT or withholding tax there
A third country (or a person uninsured for social benefits in EEA, Switzerland, or treaty countries)
▪ 20% PIT
▪ 33% ST (declare on TSD Annex 2)
▪ No PIT and ST payable in Estonia
▪ PIT and ST payable in home country
▪ 7% PIT (if CIT paid at 14% reduced rate)
▪ Otherwise no PIT or ST on dividends in Estonia
▪ Declare in home country and also pay PIT or withholding tax there