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Will I pay corporate income tax (CIT) from profits earned by my Estonian company?

Estonian corporate income tax (CIT) system differs from the traditional systems. Profits which are earned by the company are not subject to CIT. 

The same applies if the profits are retained at the accounts of the company or reinvested (used for business purposes). CIT is due when the profits are taken out from the business (e.g. in the form of dividend). 

Thus, in principle, the shareholder of the company decides when he/she wants to pay CIT.