Last updated: April 25, 2025
Your company is liable to pay taxes on dividends at the time the actual payout occurs. While you may declare an amount of dividends that you intend to pay in your annual report, but as the amount may differ, you don't pay taxes until you make the actual payment.
The taxes owed should be remitted to the tax authority by the 10th day of the month following the dividend payout.
For instance, if you declare in March that you will pay €5,000 in dividends but subsequently pay out only €1,000 in April, you will report €1,000 to the Estonian Tax authorities. Consequently, a corporate income tax of 22/78, amounting to €282.05 in this case, must be paid in May, the month following the payout.
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