On 18 June 2025, the Estonian parliament approved the Act on Amendments to the Simplified Business Income Taxation Act and the Income Tax Act and the Repeal of the Security Tax Act (Amendment Act), which essentially replaces the temporary 2% security tax with permanent tax increases. The Security Tax Act, approved in December 2024, provided for the introduction of a temporary 2% security tax on personal income and corporate profits from 2026, as well as a temporary 2% increase in the VAT rat…