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Tax exemption limits for employee-related expenses 2025

Expenses and Allowances Covered by the Employer Daily allowance for foreign business trips Up to 15 days: up to €75

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Tax rates and new taxes 2025

Corporate Income Tax Corporate tax rate: 22% on gross distributions and 22/78 on net distributions. Dividends: Starting from 01.01.2025, the

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Tax-free sports allowance for company employees

Starting from 2018, the sports allowance made to employees will no longer be taxed on the quarterly payment in the

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Health insurance

Health insurance (how to get and how it ends) Persons who work under the employment contract in Estonia are covered

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Contact person (from January 15, 2018)

Contact person (if the Board Member`s living place is abroad) from January 15, 2018 The owner (founder) of the company

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VAT registration from 01.01.2018

VAT registration from 01.01.2018 VAT registration is is either mandatory or voluntary. 1) The obligation to register as a taxable

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A company car taxation from 01.01.2018

A company car taxation from 01.01.2018 The requirement to keep the logbook disappears. An employee can not no longer to

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About tax-free minimum 500 eur per month (6000 eur per year), from 01.01.2018

until 31.12.2017 was tax free minimum 180 eur and it was reckoned from salary, and it was valid for everyone, regardless of

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Business account from 01.01.2018

Business account- simplified taxation of business income from 01.01.2018 An business account is a separate account opened in a credit

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