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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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