FAQ - Frequently Asked Questions

Äriportaal.ee is Estonia’s marketplace for buying and selling businesses. Browse businesses for sale or involve a business broker for the sale.

Multiply the distributable profit by 0.78. For example, €10,000 × 0.78 = €7,800 net dividend, and the tax is €10,000 × 0.22 = €2,200. The other way around: to pay a specific net amount, divide it by 0.78 to find the required distributable profit.

Generally no. Because the tax is paid at the company level at the 22/78 rate, no additional income tax is withheld from the net dividend paid to an individual. The exception is transition cases under the old 14% regime.

No. The reduced rate of 14/86 for regularly distributed dividends was abolished from 2025. All dividends are now taxed at a single rate of 22/78. The only exception is distributing profit that was taxed at the lower rate before 2025, where transition rules may apply.

It is a way of expressing that the tax is calculated on the net amount paid out: tax = net dividend × 22/78. Of the gross profit, tax makes up 22% and the net dividend 78%. The effective tax rate on the gross amount is therefore 22%.

Dividends are taxed at 22/78, which equals 22% of the gross distributable profit. For example, on €10,000 of distributable profit the income tax is €2,200 and the net dividend is €7,800.

Äriportaal.ee gathers Estonia’s commercial property and land listings. Browse commercial premises for sale, rental spaces and commercial land in one place.

No, the calculator shows the yield before income tax and any loan costs, so the result is comparable. If you buy with a loan, the cash-on-cash return is usually higher because you invest less of your own money – but interest costs and risk are added.

The payback period shows in how many years the investment pays for itself through rent: total investment ÷ annual net income. For example, a €150,000 investment generating €10,500 net income per year pays off in roughly 14.3 years.

Rental property gross yields in Estonia usually range from about 5–9%. Prime city-centre properties have lower but more stable yields; suburban and older properties have higher but riskier yields. A good yield always depends on the level of risk you are willing to take.

Gross yield accounts only for rental income and the purchase price. Net yield also includes annual costs (management, insurance, land tax, maintenance) and acquisition costs, giving a more realistic picture of actual income. Net yield is more important for investment decisions.

Rental yield is a percentage showing how much of a property’s cost you earn back each year through rent. It helps compare different investment properties on a common basis, regardless of their price.

Äriportaal.ee is Estonia’s largest specialised marketplace for buying and selling businesses. Add a free listing and reach thousands of business buyers every month. You can also find commercial premises, rental spaces and commercial land on the portal.

Yes – enter the financial data provided by the seller and compare the calculator’s result with the asking price. If the seller asks significantly more than the calculator’s upper limit, there is a basis to negotiate. Browse companies for sale and leave your buying request so sellers can find you.

Before selling, get the accounting in order, document business processes, reduce owner dependence and stabilise the customer base. The less the company depends personally on the owner, the higher its value. You can find a thorough guide in the article Selling a business in Estonia.

Yes, significantly. A company operating for over 10 years is less risky for a buyer – the business model is validated by the market, the customer base is stable and processes are established. A company under 2 years old is riskier, because it is not yet clear whether the business model is sustainable. Our calculator reflects this in the multiple correction.

Industries have different risk levels, margins and growth potential. IT companies have higher multiples (5–8×) because they scale well and margins are large. Food-service companies have lower multiples (2–4×) because margins are thin and owner dependence is high. Browse Äriportaal listings to get an overview of actual sale prices in different industries.

Each method values the company from a different angle: the EBITDA multiple measures earning power, the revenue multiple the size of the revenue base, and the asset-based method tangible assets. A fast-growing but still loss-making company gets a high revenue-multiple estimate but a low EBITDA estimate – both are correct. When all three methods give a similar result, the estimate is more reliable.

The calculator gives an approximate range based on average industry multiples. The actual value can differ by 30–50%, depending on customer base quality, contract duration, owner replaceability and market conditions. For a more precise result we recommend involving an Äriportaal business broker.

EBITDA is earnings before interest, taxes, depreciation and amortisation. To calculate it, subtract all operating costs (salaries, rent, materials, marketing) from revenue, but do not include loan payments, income tax or depreciation of fixed assets. You will find these figures in the income statement of your annual report, which you can download from the Business Register.

Äriportaal.ee is Estonia’s specialised marketplace for buying and selling businesses. Browse businesses for sale, read the blog, or explore commercial assets.

The total employer cost consists of gross salary, social tax (33%) and the employer’s unemployment insurance (0.8%). For example, with a €2,000 gross salary the total employer cost is €2,676. This is an important figure for budgeting and for company valuation.

The income tax rate in 2026 is 22%. The previously planned increase to 24% was cancelled. Income tax is calculated on taxable income, which is gross salary minus unemployment insurance, funded pension and the basic exemption.

The standard mandatory funded pension (2nd pillar) rate is 2% of gross salary. From 2025, an employee can raise their contribution to 4% or 6% by application. If a person has not joined the 2nd pillar, this contribution is not withheld.

No. The €700/month basic exemption is applied by the employer only if the employee has submitted an application. Typically the application is submitted to one employer. If you have several employers, apply the basic exemption with only one to avoid having to pay additional income tax at year-end.

Gross salary is the amount agreed in the employment contract before taxes are withheld. Net salary is the amount that reaches the employee’s account after income tax, unemployment insurance and funded pension are withheld. The total employer cost is higher than gross, because social tax and the employer’s unemployment insurance are added.

Äriportaal.ee is Estonia’s marketplace for buying and selling businesses. Browse businesses for sale or use other tools such as the salary calculator.

The standard VAT rate rose from 22% to 24% on 1 July 2025 and also applies in 2026. Before that it was 22% (from 2024) and earlier 20%. The reduced rates (13% and 9%) remained unchanged.

Registration becomes mandatory when a company’s taxable turnover exceeds €40,000 in a calendar year. You can also register voluntarily before reaching the threshold.

Because 24% is calculated on the amount excluding VAT, not on the amount including VAT. Subtracting 24% from €124 gives €94.24, which is wrong. The correct approach is to divide by 1.24, which gives €100.

Divide the VAT-inclusive amount by 1 + the rate. For 24% divide by 1.24, for 13% by 1.13 and for 9% by 1.09. For example, €124 / 1.24 = €100 excluding VAT, of which VAT is €24.

The standard VAT rate is 24% (in force since 1 July 2025). There are also reduced rates: 13% for accommodation and 9% for books, press and medicines. Exports are taxed at 0%.

Äriportaal is Estonia’s first classifieds platform that focuses only on business. Here, sellers, buyers and investors meet in one secure and clear environment. Adding a listing is free, the site is well visible in search engines, and the highlighting options help your offer reach the right audience faster.

Äriportaal is for everyone who wants to sell, buy or develop business activities. The portal is used by entrepreneurs, investors, real estate developers, as well as people looking for new business opportunities — whether it’s a company, business project, online store, commercial space or a plot of land.

You can publish listings related to business and commercial activity. You can sell or buy companies and business projects, look for investors, offer or look for business premises, and sell or rent commercial and development land. The portal is meant for everyone operating in business or investment.

A business project is an idea or an ongoing venture that has business potential but may not yet be a registered company. It can be, for example, a development project, production concept, service, franchise offer, or a completed/ongoing online store for which a buyer, partner or investor is being sought.

Click “Add listing”, create an account or log in, choose the listing type and fill in the fields. Be sure to add a price and description, and choose whether you want to hide your details and sell anonymously or show your public profile.

Read more in the article: How to add a listing to Äriportaal?

When adding a listing, you can choose the duration: 30, 90, 180 or 365 days. After the period ends, the listing will expire automatically.t.

Yes, you can edit and update your listing at any time for free.

Yes, you can delete the listing at any time from your user account.

Yes. To ensure reliable communication and management, listing is only available to registered users.

Click “Forgot password” on the login page and follow the instructions.

Yes, adding and publishing a listing is free of charge.

Yes, absolutely! Each listing has share buttons that let you easily share it on Facebook, LinkedIn or other social media channels.