Are there any withholding taxes that I should pay from dividends received in Estonia?
The CIT cost is the final Estonian tax cost related to dividend payments. The taxation is levied at the level of the dividend paying Estonian company, not at the level of the shareholder.
As of 2019 the dividend payment tax rate is 14% on the average regular dividend payments of the last 3 years if the recipient of the dividends is a legal person.
If the legal person who received these lower rate dividends is paying out the received payments to its owners who are physical persons in Estonia, there will be an additional 7% income tax withheld. If the legal person who received these lower rate dividends is a non-Estonian company, the income tax rate is 14% and there is no additional tax on forwarding those dividends as this is then outside Estonian jurisdiction.