Board member fee
Also called: management board remuneration, juhatuse liikme tasu
Payment an OÜ makes to a board member for managing the company, taxed in Estonia wherever the board member does the work.
A board member fee is what an OÜ pays a board member for managing the company. It is paid under the board member relationship, not under an employment contract.
The company withholds personal income tax at 22% (source: emta.ee, checked 3 Oct 2026) and pays social tax at 33% (source: emta.ee, checked 3 Oct 2026) on top. Unlike salary, board member fees are generally not subject to unemployment insurance premiums. The Estonian Tax and Customs Board says these taxes are due in Estonia wherever the board member does the work. Social tax is not due only if the board member’s home country has issued them an A1 certificate showing social security cover there.
Your country of residence may tax the fee as well, so check how any tax treaty applies. Compare the options in Dividends, board member fees or salary and in the payout calculator.
General information only, not tax or legal advice. This site is not affiliated with, endorsed by or operated by the Republic of Estonia or the e-Residency programme.
Guides that use this term
Related terms: Board member, Social tax, Corporate income tax on distributions. All terms.
Sources
- Tax liabilities of companies established by e-residents, Estonian Tax and Customs Board (EMTA). Checked 3 Oct 2026.
- Social tax, Estonian Tax and Customs Board (EMTA). Checked 3 Oct 2026.
- Unemployment insurance premiums, Estonian Tax and Customs Board (EMTA). Checked 3 Oct 2026.
- emta.ee, for: Personal income tax rate.
Figures last checked: 3 October 2026. Each figure links to its source; see all sources and dates.
Last reviewed .