Estonia or United States: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Estonia, ahead by 0.3 FiScore point.

Tax Estonia United States Gap
Corporate income tax headline rate 22% 21% +1.0 points
Personal income tax top bracket 22% 10% to 37% −15.0 points
VAT standard rate 20% 11.73% +8.3 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the Estonia page See the United States page