Canada vs Estonia
Corporate Tax Comparison
Time of Update: Canada: 4/04/2026 / Estonia: 4/05/2026
Compare Canada and Estonia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Canada vs Estonia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Canada
Estonia
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
Withholding Tax (WHT)
Canada
Estonia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Canada
Estonia
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
Effective Tax Rate (ETR)
Canada
Estonia
Composite Effective Average Tax Rate:
23.74
Composite Effective Average Tax Rate:
17.0%
Composite Effective Marginal Tax Rate:
13.74
Composite Effective Marginal Tax Rate:
0.0%
