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Hybrid mismatches

From 1 January 2020, the Estonian income tax legislation includes the new chapter 102, with which Estonia introduces tax measures to tackle with hybrid mismatches as required in the EU …

Taxation of Gifts

In Estonia, when companies are providing gifts to their business partners, companies must in most cases fulfil tax obligations, which must be treated properly in their monthly corporate tax and …

Changes in the taxation of dividends

• From 1 January 2019, Estonia applies new reduced 14% corporate tax on regular dividends and other profit distributions (regardless whether the decision on dividend distribution has been made in …

Simplified taxation of business income

• Under the Simplified Business Taxation Act, the individual micro-entrepreneur who is not active in the same business as a registered individual engaged in business (in Estonian: FIE), is entitled …

Changes to VAT in 2019

The Estonian Parliament adopted on 14 November 2018 changes to the VAT Act, which will prescribe the VAT treatment of vouchers (i.e. gift cards), simplify the requirements for declaring the …

New data to the employment register

The Estonian Parliament adopted on 21 November 2018 changes to the Taxation Act, according to which data requirements for the employment register will be established by the regulation on taxpayers …

Compensation of public transport tickets

The Estonian Parliament adopted on 21 November 2018 changes to the Income Tax Act, which inter alia amended an Article 48 (5)1 on taxation of fringe benefits, according to which …

Changes in the tax exempt basic allowance

The Estonian Parliament adopted on 13 December 2017 the draft law changes to the social tax and income tax legislation, which inter alia amended the new rules of the tax …