estonia real estate investment tax rental income capital gains 2026

n Estonia in 2026, rental income and capital gains for individuals are generally taxed at 22%, with a potential 20% deduction from qualifying residential rental income and eligible costs deductible from capital gains. An Estonian OÜ generally pays corporate income tax when profits are distributed, making it potentially attractive for investors who reinvest rental income or sale proceeds.

In Estonia in 2026, rental income and capital gains for individuals are generally taxed at 22%. For qualifying residential rental income, individuals can generally deduct 20% of gross rent before calculating income tax. When selling an investment property, tax is generally calculated on the profit after deducting eligible acquisition, improvement, and selling costs. An Estonian company (OÜ) generally pays corporate income tax when profits are distributed rather than when profits are earned and retained. The standard corporate tax on distributed profits is calculated at 22/78 of the net distribution. Company ownership may therefore be attractive for investors who plan to reinvest profits, but the best structure also depends on the investor’s country of tax residence and applicable cross-border tax rules.

Üldine teave, mitte õigus-, maksu- ega finantsnõu. Hinnad ja määrad võivad muutuda — kontrolli alati ametlikust allikast.