Dividendide Maksukalkulaator

22/78 is the single, unified company-level tax rate on ALL distributed profit since 1 January 2025 (Tulumaksuseaduse reform) — the previous lower rate for 'regularly distributed' dividends (14/86, plus a 7% personal withholding on the recipient) was abolished; every dividend, regular or one-off, is now taxed once at 22/78 with ZERO further personal income tax on the shareholder. Worked example matching lib/contractor-suite/engines/dividend.test.ts's Estonia fixture: to pay a shareholder a net dividend of €78,000, the company owes €78,000 x 22/78 = €22,000 in tax, i.e. total distributable profit of €100,000 splits 22% tax / 78% net. Separately, and deliberately NOT folded into grossUpNumerator/grossUpDenominator: a temporary 2% julgeolekumaks ('security'/defence tax, Riigikaitsemaksu seadus) applies from 1 January 2026 to 31 December 2028 to a resident company's ACCOUNTING PROFIT for the year (per its confirmed annual report, loss-making companies pay none), regardless of whether that profit is distributed or retained — it is a separate profit-level layer on top of the distribution-level 22/78 tax, not a modification of the 22/78 formula itself (conflating the two would misstate both). E.g. a company with €100 accounting profit pays €2 julgeolekumaks; if it then distributes the remaining €98 in full as a dividend, the 22/78 tax applies to that €98 distribution on top, not to the original €100. See statusRegime.fields.julgeolekumaksuRateOnCompanyProfit (0.02) for the rate; id 17 (company-profit-dividend) is where this second layer should be surfaced to the user.