VAT on books
VAT on books in Estonia
Estonia taxes books at 9%, and ebooks have shared that rate since 1 May 2020. The standard rate went up to 24% on 1 July 2025, but books stayed at 9%. Estonia also has clear rules on what counts as an ebook.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Estonian Tax and Customs Board (EMTA) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 9% | Reduced rate | EMTA, supplies taxed at 9% |
| EbooksSince 1 May 2020. | 9% | Reduced rate | EMTA, supplies taxed at 9% |
| Most other goods and servicesSince 1 July 2025. | 24% | Standard rate | EMTA, VAT rates |
What to know about Estonia
- Electronic books and textbooks have been at 9% since 1 May 2020. Before that, only printed books got the reduced rate. EMTA
- An ebook only gets 9% if it differs from print just by things readers expect in an ebook, such as search and bookmarks. Extras that are not book-like, such as games, take it out of the reduced rate. EMTA
- Fill-in books such as colouring books, calendars and crossword books do not count as books for the 9% rate. EMTA
- EMTA lists audiobooks at 9% only when they are recorded on a CD or other physical medium. It does not say what rate applies to a downloaded or streamed audiobook, so the table leaves that rate out.
Selling to readers in Estonia: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Estonia at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Estonia €10.90. €0.90 of that is the 9% VAT on ebooks in Estonia, which you pay over.
- A paperback priced at €20.00 and posted to Estonia from another EU country takes the 9% rate for printed books in Estonia once your sales to other EU countries pass €10,000 a year: €1.80 of VAT.
- If you live in Estonia yourself, sales to readers in Estonia always take the rates above, and they go on your usual VAT return in Estonia, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Estonia
What VAT do Estonian readers pay on ebooks?
9%, the same as printed books, since 1 May 2020.
Did the 2025 VAT rise change the book rate?
No. The standard rate went from 22% to 24% on 1 July 2025, but books and ebooks stayed at 9%.
Is a downloaded audiobook taxed at 9% in Estonia?
EMTA only confirms 9% for audiobooks on a CD or other physical medium. For downloads and streams we found no official answer, so ask EMTA or an accountant before you rely on 9%.