Dividend Calculator
See the taxes due on a dividend distribution, how much the owner receives and what it costs the company.
For a resident individual shareholder under the standard profit-tax regime. Non-residents, legal-entity shareholders, tax treaties and special regimes may differ.
Results
Amount received by the owner
The dividend after dividend tax has been withheld. Dividend to be declared
The part of profit that the company distributes to its owner (partner). —
- Dividend to be declared The part of profit that the company distributes to its owner (partner).
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- Profit tax on distributed profit (15%) Under the so-called “Estonian model”, a company pays profit tax only when it distributes profit. The tax is charged on the “grossed-up” amount, i.e. it equals 15/85 of the dividend (≈17.65%).
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- Dividend tax (5%) Income tax withheld at source, which the company withholds when paying the dividend to the owner.
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- Amount received by the owner The dividend after dividend tax has been withheld.
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- Total company cash outflow Dividend + profit tax — how much cash leaves the company.
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- Total tax Profit tax + dividend tax.
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- Effective tax rate Total tax / total company cash outflow — the share of distributed profit that goes to the state budget.
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Rates as of 2026
Glossary of terms
- Dividend to be declared
- The part of profit that the company distributes to its owner (partner).
- Profit tax on distributed profit (15%)
- Under the so-called “Estonian model”, a company pays profit tax only when it distributes profit. The tax is charged on the “grossed-up” amount, i.e. it equals 15/85 of the dividend (≈17.65%).
- Dividend tax (5%)
- Income tax withheld at source, which the company withholds when paying the dividend to the owner.
- Amount received by the owner
- The dividend after dividend tax has been withheld.
- Total company cash outflow
- Dividend + profit tax — how much cash leaves the company.
- Total tax
- Profit tax + dividend tax.
- Effective tax rate
- Total tax / total company cash outflow — the share of distributed profit that goes to the state budget.
Results are indicative and do not constitute tax or financial advice.