Tax and Customs Policy

Estonian Taxes and Tax Structure
Estonia has a sustainable and socially and regionally balanced tax system which consists of national taxes and local taxes. Tax policy is a set of legislation that stipulates all aspects of taxation: who has to pay tax, how much they have to pay, and what they have to pay the state for redistribution and to keep it functional.


The government’s goal is to shift the tax burden from taxation of income to taxation of consumption, use of natural resources and pollution of the environment. At the same time the system should remain simple and transparent with as few exceptions and differences as possible.

Tax and Customs Policy Department of Ministry of Finance:

  • develops the policy of direct taxes, interstate tax agreements, state duties and local taxes, and taxation;
  • develops customs policy and value added tax, excise duty and other indirect tax policy;
  • prepares draft acts and interstate tax agreements;
  • coordinates the implementation of tax and customs policy.