EU VAT rates by country

Estonia

The standard VAT rate in Estonia is 24%.

Each heading is a category from the VAT Directive's lists. The note under it is the one Estonia entered in TEDB. Estonia's own law decides what a rate covers, often by CN code (Art. 98(4)). 0% is a zero rate or an exemption: TEDB does not separate them.

Reduced rate 9%

• Medical equipment.
  • This reduced rate applies only to learning materials in Braille.
  • This reduced rate applies only to children’s picture books in Braille.
  • This reduced rate applies only to music notes in Braille.
  • This reduced rate applies only to other printed material, including printed reproductions and photographs in relief for blind and visually impaired persons.
  • This reduced rate applies only to reproductions of works of art, graphic sheets and photographs in relief for the blind and visually impaired persons.
  • This reduced rate applies only to pressure clothing for the treatment of lymphodema and pressure clothing, head covering masks and face covering masks for the patient with burns.
  • This reduced rate applies only to incontinence products: — mattress protection sheets: — thin film; 3921 90 10 — absorbent; 4818 90, 9619...

    This reduced rate applies only to incontinence products: — mattress protection sheets: — thin film; 3921 90 10 — absorbent; 4818 90, 9619 00 79 — special netting pants for fixing diapers; 6108 22 00 — incontinence pads and diapers (other than baby diapers); 9619 — gel implants and ribbons that are injected into the body to prevent urinary incontinence; 3006 10 10 bladder neck inclination’s correction products to prevent urinary incontinence 9018 39 00.
  • This reduced rate applies only to radiculitis belts, support bandages, suspensoriums, joint and muscle support bandages.
  • This reduced rate applies only to ostomy care products (part 3): —Tracheostomy care products : — filters for tracheostomy, neck bands for...

    This reduced rate applies only to ostomy care products (part 3): —Tracheostomy care products : — filters for tracheostomy, neck bands for tracheostomy, speaking and swallowing valves; 9019 20 00, 9021 90 90, 6307 —foam dressings and patches for tracheostomy; 3005 10 00 — skin cleansing patches for tracheostomy; 3401 19 00 — protective layer for the skin surrounding tracheostomy; 3401 — tracheostomy protectors; 9018 90 84 — aspiration probes; 9018 39 00 — tracheal cannulas; 9018 39 00.
  • This reduced rate applies only to ostomy care products (part 1): — ostomy bags (including fasteners); 3006 91 00 — baseplates; 3005 10 00, 3006 91 00 — external catheters for men; 4014 90 00 — single use bladder catheters; 9018 39 00 — belts for ostomy bag; 6307 90 98.
  • This reduced rate applies only to equipment for removal and positioning: — rotating plates, of plastics; 3924 90 00 — sliding tables, of wood; 4421 99 99 — straps; 6307 90 98 — positioning pillows, plastics; 3924 90 00 — lifting straps; 6307 90 98.
  • This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 1): — monuculars, binocular glasses; 9004 90...

    This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 1): — monuculars, binocular glasses; 9004 90 90 — magnifying glasses; 9013 80 00 — magnifying video systems and reading monitors; 8528 and 8543 — White canes; 6602 00 00 — handles and knobs of a white cane; 6603 90 10 — parts and accessories for white cane; 6603 90 90 — Alarm clocks for deaf and blind persons (tactile, speaking, vibrating); 9105 11 00 and 9105 19 00
  • This reduced rate applies only to walking aids and parts thereof, handled by one hand: — walking sticks, three and four legged walking sticks; 6602 00 00 — Rubber nozzles; 6603 90 90 – cane tips for ice; 6603 90 90.
  • This reduced rate applies only to eye baths, enema jugs and –nozzles, fecal -, secretion – and urine collection containers.
  • This rate applies only to parts and accessories for the adaptation of cars and other motor vehicles for the disabled: engine handling...

    This rate applies only to parts and accessories for the adaptation of cars and other motor vehicles for the disabled: engine handling adjustments; adj. for handling the handbrake; adj. for handling the steering mechanism; specially designed car seats and cushions; adaptation for use of secondary functions, including adj. mirrors, central lockings, windscreen wipers, indicators and lights; car lifts for lifting a person into a car; wheelchair lifting equipment and securing devices.
  • This reduced rate applies only to ramps for mobility equipment for people with disabilities: — of steel; 7308 90 98 — of aluminium; 7610 90 90.
  • This reduced rate applies only to care beds and beds accessories: — beds; 9402 90 00 — bedtables; 9403 2080 — bed straps; 7308 90 98 — head elevators;7326 90 98.
  • This reduced rate applies only to aids for washing, bathing and showering: — bath seats: − Of metal; 7326 90 98 — of plastics; 3924 90 00 —...

    This reduced rate applies only to aids for washing, bathing and showering: — bath seats: − Of metal; 7326 90 98 — of plastics; 3924 90 00 — shower chairs: − Of metal; 9401 71 00 — of plastics; 9401 80 00 — folding shower chairs; 9401 79 00, 9401 80 00 —bath steps of a plastic material; 3924 90 00 — ring brushes; 9603 29 80 —baths for head washing for a person lying down, plastic; 3924 90 00.
  • This reduced rate applies only to household appliances: — grabs, of aluminium; 7616 99 90 — buttoners; 7326 90 98 — stocking ais, of plastics; 3924 90 00 — special scissors; 8213 00 00 — pencil-holders, of plastics; 3924 90 00.
  • This reduced rate applies only to special equipment for eating and drinking for persons with disabilities: —drinking cups, plastic;3924 10...

    This reduced rate applies only to special equipment for eating and drinking for persons with disabilities: —drinking cups, plastic;3924 10 00 — knives; 8211 91 00 — forks, spoons; 8215 99 10 — cutlery handles of plastics; 3926 90 97 — cutters; 8210 00 00 — holders (including glass holders), of plastics; 3926 90 97 —jar and bottle openers, plate edges, of plastics; 3924 90 00.
  • This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 2): — wristwatches for deaf and blind...

    This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 2): — wristwatches for deaf and blind (tactile, speaking); 9102 — weight scales with sound output for the blind and visually impaired persons 8423 10 10, 8423 10 90 — liquid meters with sound output for the blind and visually impaired persons 9026 10
  • This reduced rate applies only to lifts for people with disabilities (including bath lifts and swimming pool lifts, vertical and sloping ground lift platforms for wheelchairs, stair lifts).
  • This reduced rate applies only to computer units, accessories and special equipment for the blind and visually impaired persons: touch...

    This reduced rate applies only to computer units, accessories and special equipment for the blind and visually impaired persons: touch screen monitors; keyboards; devices contr. by hand, foot, head; switching devices; special attachments (keyboard frame); voice-contr. computer components; Braille monitor, printer; touch monitor, voice controlled systems, screen reading systems, equipment for the production of Braille and recorded material; hearing aids customised for computer.
  • This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 3): — Measuring instruments with sound...

    This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 3): — Measuring instruments with sound output or special marking, including measuring tapes, levels and other such items; 9017 80 10, 9017 80 90, 9031 —thermometers with sound output; 9025 19 00 — barometers with sound output; 9025 80 20 — calculators with sound output; 9017 20 90, 8470
  • This reduced rate applies only to typhlo-technical aids: — data casting machines, voice synthesisers; 8471 80 00 — voice synthesisers, unrecorded; 8543 70 90 — electronic notebook with voice synthesisers, 8470 10 00
  • This reduced rate applies only to typewriters with memory and reproduction device, specially adapted for use by the blind and visually impaired persons, 8472 90 80.
  • This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 4): navigation equipment, including...

    This reduced rate applies only to aids for the deaf, blind and visually impaired persons (part 4): navigation equipment, including compasses and other orienteering aids with sound output; 9014 80 00, 9014 10 00, 8526 — alarm systems with light or vibration output for the deaf (telephone, baby`s crying, doorbell, smoke alarm and other such); 8517, 8531 10 30, 8531 10 95
  • This reduced rate applies only to customised software for people with disabilities: — special software to simplify activities that require...

    This reduced rate applies only to customised software for people with disabilities: — special software to simplify activities that require fine coordination (replacement of key combinations, macros and others); — special software for visualisation of sounds; — software to enlarge text (Zoom text); — screen reading software; — special programming software.
  • This reduced rate applies only to tricycles produced for persons with disabilities, in the form of pedals or hand driven cycles.
  • This reduced rate applies only to contact lenses for the adjustment of vision.
  • This reduced rate applies only to spectacle frames and parts thereof − Of base metal or of other materials (excluding of precious metal); 9003 19 00 — Parts of frames; 9003 90 00
  • This reduced rate applies only to sunglasses with optically treated lenses, and a filter clip-on.
  • This reduced rate applies only to spectacles with vision corrective function (excluding spectacles with spectacle frames of precious metal).
  • This reduced rate applies only to glycometer and parts thereof.
  • This reduced rate applies only to insulin pumps, insulin syringes, and accessories thereof.
  • This reduced rate applies only to lancets and lancet devices.
  • This reduced rate applies only to ostomy care products (part 2): Additional products for ostomy care: — pastes, powders, protective creams;...

    This reduced rate applies only to ostomy care products (part 2): Additional products for ostomy care: — pastes, powders, protective creams; 3304 — protection of the area around the ostomy (ostomy ring with skin protective fluids) and glue residue remover for the skin (skin cleansing pads, skin cleansing solution as an aerosol); 3401 11 00, 3401 30 00, 3402 20 90, 3005 90 99, 9018 90 84 —ostomy odor neutralizing agents; 3307 90 00.
  • This reduced rate applies only to running, power and balance training devices for disabled persons: — pedal exercise machines; 9019 10 90 — stand up tables; 9019 10.
  • This reduced rate applies only to walking aids handled by two hands: — support frames on wheels and without wheels.
  • This reduced rate applies only to chronic ulcers and pressure sores (part 1): — gels, hydrocolloidal gels, hydrocolloidal pastes, rinsing...

    This reduced rate applies only to chronic ulcers and pressure sores (part 1): — gels, hydrocolloidal gels, hydrocolloidal pastes, rinsing solutions for chronic ulcers containing undecylenamidepropylbetanine; 3003 90 00, 3004 90 00, 3005 90 99, 3401 30 00, 3808 94 90 — Hydrogel wound pads; 3005 90 99 — wound poultices, with salt crystals; 3005 90 50 — alginate dressings, calcium alginate dressings; 3005 90 50, 3005 90 99 — Hydrofibre wound dressings; 3005 90 50
  • This reduced rate applies only to devices for ozone therapy, oxygen therapy, aerosol therapy and treatment of apnoea.
  • This reduced rate applies only to chronic ulcers and pressure sores (part 2): — ointment dressings; 3005 90 31, 3005 90 99 — wound...

    This reduced rate applies only to chronic ulcers and pressure sores (part 2): — ointment dressings; 3005 90 31, 3005 90 99 — wound dressings with collagen; 3005 90 99 — Soft silicone wound dressings; 3005 10 00 — bioactive wound dressings; 3005 90 50 — foam wound pads; 3005 90 99 — wound dressings with silver (incl hydrofiber); 3005 90 50, 3005 90 99 — hydrocolloid wound pads and wound plasters; 3005 90 99, 3005 10 00 — wound dressings activated with a Ringer’s solution; 3005 90 50
  • This reduced rate applies only to seats for persons with disabilities: — special seats.
  • This reduced rate applies only to toilet facilities: — toilet chairs; 9403 — toilet seat risers in plastic material; 3924 90 00 — children’s toilet seats, plastic; 3924 90 00 — toilet tissue gripping aids, plastic; 3924 90 00.
  • This reduced rate applies only to wheelchair cushions.
  • This reduced rate applies only to occupational therapy and movement therapy equipment: balloons (for breathing function training),...

    This reduced rate applies only to occupational therapy and movement therapy equipment: balloons (for breathing function training), mega-balls, active balls, sitting balls, balls for the therapy of seniors and functional balls for rehab. of sick or disabled person; 9506 62 00 — reflex balls and gravity balls, int. for rehab. of sick or disabled persons, 9506 69 90 —physioth. rollers, functional pillows for physiotherapy and back stretching benches; 9506 91 90 — rings for occup. th.; 9506 99 90
  • This reduced rate applies only to brushes made for persons with reduced mobility.
  • This reduced rate applies only to combs adapted to persons with reduced mobility.
  • This reduced rate applies only to a dot machine adapted for the blind and visually impaired persons (a typing machine for printing letters on a special paper) 8472 90 80.
  • This reduced rate applies only to support aids: — armrests, support handles and handrails for toilet facilities; — of plastics; 3925 90 80 — of wood; 4421 99 99.
  • This reduced rate applies only to test strips for glycometer.
  • This reduced rate applies only to rubber enema balloons, -nozzles, -jugs, bedpans, rubber rings, mattresses and seat cushions to prevent pressure sores.
  • This reduced rate applies only to Braille paper in sheets.
• Newspapers. Press publications, both on a physical medium and electronically, excluding publications containing mainly advertising or private advertisements or mainly with erotic or pornographic content or video or music content.
• Books, newspapers and periodicals. Books and educational literature, both on a physical medium and electronically.
• Medicines.
  • This reduced rate applies only to food for special medical purposes within the meaning of the Food Act.
  • This reduced rate applies only to medicinal products within the meaning of Medicinal Products Act.
  • This reduced rate applies only to oxygen for medical inhalation.
  • This reduced rate applies only to contraceptives.
  • This reduced rate applies only to radioactive chemical elements and isotopes and their compounds used for the treatment and diagnosis of diseases on importation by a person authorised to provide health care or on sale to that person.
  • This reduced rate applies only to toxins and other vaccines, toxins, and products similar to those in the presence of microorganisms (humans, animals and plant viruses and antiviruses, bacteriophages).
  • This reduced rate applies only to antisera prepared from animal blood.
  • This reduced rate applies only to modified immunological products, including those obtained by means of biotechnological processes.

Reduced rate 13%

• Hotel accommodation. Accommodation services or accommodation services with breakfast, excluding any goods or services accompanying such services.

Source: European Commission, Taxes in Europe Database (TEDB), as entered by each Member State, read 8 October 2026. TEDB's entries for Estonia are dated 1 July 2026.