Estonia in Figures for 2013

BUSINESS TRIPS

Daily allowance abroad (max. tax-exempt)

32 EUR

32 EUR

Accommodation expenses in Estonia
(max. tax-exempt)

No maximum limit

No maximum limit

Accommodation expenses abroad (max. tax-exempt)

No maximum limit

No maximum limit

CAR
Compensation for using personal car in employer’s interests (tax-exempt per month)

0.30 EUR/km

0.30 EUR/km

and up to 256 EUR

and up to 256 EUR

64 EUR

64 EUR

Fringe benefit price for using employer’s car (max.)

256 EUR

256 EUR

ADVERTISING GIFT
exempt from VAT and income tax max.

10 EUR

10 EUR

Child leave
(3-6 working days) 1 day pay compensated for from the state budget

4.25 EUR

15.18 EUR

Maximum limit for non-registration as a VAT payer

16,000 EUR

16,000 EUR

Minimum SHARE CAPITAL for OÜ

2,500 EUR

2,500 EUR

Minimum SHARE CAPITAL for AS

25,000 EUR

25,000 EUR

TAX

Value added tax

20%

20%

Special cases

9% and 0%

9% and 0%

Social tax

33%

33%

Monthly rate serving as a basis for calculation of minimum social tax liability

278.02 EUR

290
EUR

Personal income tax

21%

21%

Pension insurance

2%

2%

Unemployment insurance premium paid by the insured (employee) %

2.8%

2.0%

Unemployment insurance premium paid by the employer %

1.4%

1.0%

Corporate income tax

0%

0%

Income tax on dividends

21% (21/79)

21% (21/79)

Income tax on fringe benefits, gifts, etc.

21% (21/79)

21% (21/79)

Minimum loan interest rate applied within the meaning of fringe benefit (clause 48 (4) 6) of the Income Tax Act) when granting loan

2%

2%

SALARIES

EXEMPT FROM TAX

Monthly average

Annual total

2011

144
EUR

1,728 EUR

2012

144
EUR

1,728 EUR

MINIMUM SALARY RATE

Hourly salary

Monthly salary

2011

1.73 EUR

278.02 EUR

2012

1.80 EUR

290
EUR