> In addition, if you've taken out profits before, then the company income tax is 14%, up to the amount that equals the average of the last 3 years. So if you take out similar profits on a regular basis, the tax rate is only 14% on everything.

As I understood it, this is only so for distributing profits to legal entities. If you're distributing to a private person, the private person will have to pay a new 7% income tax which sums up to a total of about 20%. This of course only matters if the private person is tax resident in Estonia.

I find the PwC tax alerts very informative to be kept up to date on the tax laws in Estonia: https://www.pwc.com/ee/en/press-room/tax-alerts/estonian-tax...