{"id":6535,"date":"2022-02-09T00:00:00","date_gmt":"2022-02-09T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/balti-maksumaarad-1-jaanuarist-2022\/"},"modified":"2022-02-09T00:00:00","modified_gmt":"2022-02-09T00:00:00","slug":"balti-maksumaarad-1-jaanuarist-2022","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/","title":{"rendered":"BALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022"},"content":{"rendered":"
\n

<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\u00a0<\/b><\/b><\/p>\n<\/td>\n

\n

Eesti<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

L\u00e4ti<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

Leedu<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Ettev\u00f5tte tulumaksu (ETM) m\u00e4\u00e4r<\/span> <\/b>\u00a0<\/b><\/b><\/p>\n<\/td>\n

\n

ETM-iga maksustatakse j\u00e4rgmist: <\/p>\n

kasumi jaotamised (kasumi jaotamisega samav\u00e4\u00e4rne). <\/p>\n

ETM-i m\u00e4\u00e4r on 20%, mis on 20\/80 maskustatavast netomaksest. <\/p>\n

<\/p>\n

Regulaarselt v\u00e4ljamakstavatele dividendidele kehtib v\u00e4hendatud m\u00e4\u00e4r 14% (14\/86 netodividendidest).<\/p>\n<\/td>\n

\n

ETM-iga maksustatakse j\u00e4rgmist: <\/p>\n

kasumi jaotamised (kasumi jaotamisega samav\u00e4\u00e4rne). <\/p>\n

<\/p>\n

ETM-i m\u00e4\u00e4r on 20%, mis on 20\/80 maskustatavast netomaksest. <\/p>\n<\/td>\n

\n

ETM arvutatakse j\u00e4rgmiselt: Kogutulu \u2013 mittemaksustatav tulu \u2013 lubatud mahaarvamised \u2013 piiratud mahaarvamised = maksustatav kasum.<\/p>\n

\u00a0Tavaline ETM-i m\u00e4\u00e4r on 15%. 20% ETM-i m\u00e4\u00e4ra kohaldatakse krediidiasutustele.<\/p>\n

Teatavatel tingimustel v\u00f5idakse kohaldada 0% ja 5% m\u00e4\u00e4rasid.<\/p>\n<\/td>\n<\/tr>\n

\n

Kinnipeetava maksu m\u00e4\u00e4rad<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Dividendid<\/span>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

20% v\u00f5i 14%1<\/sup>\u00a0<\/p>\n<\/td>\n

\n

0% v\u00f5i 20%\/10%, v\u00e4hendatud maksum\u00e4\u00e4rasid v\u00f5idakse kohaldada vastavalt DTT-le <\/p>\n<\/td>\n

\n

0% v\u00f5i 15%, v\u00e4hendatud maksum\u00e4\u00e4rasid v\u00f5idakse kohaldada vastavalt topeltmaksustamise lepingule (DTT)<\/p>\n<\/td>\n<\/tr>\n

\n

Intress <\/span>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

20% residentidele v\u00f5i ei kohaldata mitteresidentidele <\/p>\n<\/td>\n

\n

0% v\u00f5i 20%\/10%, v\u00e4hendatud maksum\u00e4\u00e4rasid v\u00f5idakse kohaldada vastavalt DTT-le <\/p>\n<\/td>\n

\n

0% v\u00f5i 10%<\/p>\n<\/td>\n<\/tr>\n

\n

Kasutustasud<\/span>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

20% residentidele, 10% mitteresidentidele v\u00f5i ei kohaldata, kui kehtib erand<\/p>\n<\/td>\n

\n

Ei kohaldata <\/p>\n<\/td>\n

\n

0% v\u00f5i 10%<\/p>\n<\/td>\n<\/tr>\n

\n

Juhtimis-\/<\/span>\u00a0<\/span><\/b><\/b><\/p>\n

n\u00f5ustamistasud<\/span><\/p>\n

\u00a0<\/b><\/b><\/p>\n<\/td>\n

\n

20%, v\u00f5idakse kohaldada vabastust vastavalt DTT-le<\/p>\n<\/td>\n

\n

20%, v\u00f5idakse kohaldada vabastust vastavalt DTT-le <\/p>\n<\/td>\n

\n

Ei kohaldata<\/p>\n<\/td>\n<\/tr>\n

\n

Kinnisvara v\u00f5\u00f5randamine<\/span>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

20% <\/p>\n<\/td>\n

\n

3% <\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

\n

Kinnisvaratulu rentimine\/\u00fc\u00fcrimine<\/span>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

20% <\/p>\n<\/td>\n

\n

5% <\/p>\n<\/td>\n

\n

15%<\/p>\n<\/td>\n<\/tr>\n

\n

Teenustasud, mida makstakse koost\u00f6\u00f6st keelduvatest maksujurisdiktsioonidest mitteresidentidele<\/span>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

20% <\/p>\n<\/td>\n

\n

\u00a020%<\/p>\n<\/td>\n

\n

Leedu ettev\u00f5tte poolt sihtterritooriumil registreeritud v\u00f5i muul viisil korraldatud v\u00e4lisettev\u00f5tetele teenuste eest tehtud makseid loetakse mahaarvamisteks mittelubatavateks, kui maksev Leedu ettev\u00f5te ei esita kohalikule maksuhaldurile t\u00f5endeid selle kohta, et:<\/p>\n

1) sellised maksed on seotud maksva ja vastuv\u00f5tva \u00fcksuse tavap\u00e4rase tegevusega;<\/span><\/p>\n


<\/span><\/p>\n

2) vastuv\u00f5ttev v\u00e4lisriigi \u00fcksus kontrollib selliste tavap\u00e4raste tegevuste tegemiseks vajalikke vahendeid;<\/span><\/p>\n


<\/span><\/p>\n

3) makse ja majanduslikult otstarbeka toimingu vahel on seos.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

Palgamaksud <\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Minimaalne kuupalk<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

654 eurot <\/p>\n<\/td>\n

\n

500 eurot <\/p>\n<\/td>\n

\n

730 eurot<\/p>\n<\/td>\n<\/tr>\n

\n

PIT-m\u00e4\u00e4rad <\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n
    \n
  • 20%<\/li>\n
  • igakuine p\u00f5hivabastus- 500 eurot2<\/sup>.\u00a0\u00a0<\/li>\n<\/ul>\n

    \u00a0<\/p>\n<\/td>\n

\n
    \n
  • \u00a0aastatulu m\u00e4\u00e4r kuni 20 004 eurot \u00a0 20% m\u00e4\u00e4r;<\/li>\n
  • 20 004 eurot \u00fcletav aastatulu \u00a0 \u00a0 \u00a0 \u00a0 23% m\u00e4\u00e4r<\/li>\n
  • 78 100 eurot \u00fcletav aastatulu\u00a0 \u00a0 \u00a0 \u00a0 31% m\u00e4\u00e4r\u00a0<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • haigush\u00fcvitisele kehtib 15% m\u00e4\u00e4r;<\/li>\n
  • aastatulule kehtib 20% m\u00e4\u00e4r;<\/li>\n
  • aastatulule kehtib 32% m\u00e4\u00e4r.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Sotsiaalkindlustusmaksed <\/span><\/b>\u00a0<\/b><\/b><\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

T\u00f6\u00f6tajate m\u00e4\u00e4r<\/span><\/b>\u00a0<\/b><\/b><\/p>\n<\/td>\n

\n
    \n
  • 1,6% t\u00f6\u00f6tuskindlustusmakse;<\/li>\n
  • 2% kogumispensioni sissemakse (kui isik on liitunud II sambaga. <\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • 10,50% <\/li>\n<\/ul>\n<\/td>\n
\n

T\u00f6\u00f6taja sotsiaalkindlustusmaksed – 19,5%, T\u00f6\u00f6taja osalemine pensioniskeemis (vabatahtlik): <\/span><\/p>\n

2,4-3%.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

T\u00f6\u00f6andja m\u00e4\u00e4r:<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n
    \n
  • 33% sotsiaalmaks (sotsiaalmaksukohustuse miinimumm\u00e4\u00e4r kuus on 584 eurot, see t\u00e4hendab, et t\u00f6\u00f6andja jaoks on sotsiaalmaksu miinimumkohustus 192,72 eurot kuus); <\/li>\n
  • 0,8% t\u00f6\u00f6tuskindlustusmakse.<\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • 23,59% <\/li>\n<\/ul>\n<\/td>\n
\n
    \n
  • 1,61\u20133,75% <\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
\n

Solidaarsusmaks <\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

Ei kohaldata <\/p>\n<\/td>\n

\n

78 100 eurot \u00fcletavalt aastatulult\u00a0 \u00a0 25%<\/p>\n<\/td>\n

\n

Ei kohaldata <\/p>\n<\/td>\n<\/tr>\n

\n

K\u00e4ibemaks<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

K\u00e4ibemaksum\u00e4\u00e4rad <\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

20%, 9% ja 0% <\/p>\n<\/td>\n

\n

21%, 12% ja 5% <\/p>\n<\/td>\n

\n

21%, 9% 5% ja 0%. P\u00f5llumeeste h\u00fcvitism\u00e4\u00e4r on 6%.<\/p>\n<\/td>\n<\/tr>\n

\n

K\u00e4ibemaksukohustuslasena registreerimise piirm\u00e4\u00e4rad<\/span><\/b>\u00a0<\/b><\/b><\/p>\n<\/td>\n

\n

40 000 eurot <\/p>\n<\/td>\n

\n

40 000 eurot <\/p>\n<\/td>\n

\n

45 000 eurot <\/p>\n<\/td>\n<\/tr>\n

\n

EL-i aastane kaugm\u00fc\u00fcgi k\u00fcnnis<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

10 000 eurot m\u00fc\u00fcgiks kogu EL-is \u00a0<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n<\/td>\n<\/tr>\n

\n

Intrastati aruandlus <\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Saabumised<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

400 000 eurot <\/p>\n<\/td>\n

\n

280 000 eurot <\/p>\n<\/td>\n

\n

280 000 eurot<\/p>\n<\/td>\n<\/tr>\n

\n

L\u00e4hetamised<\/span><\/b>\u00a0<\/span><\/b><\/b><\/p>\n<\/td>\n

\n

200 000 eurot <\/p>\n<\/td>\n

\n

150 000 eurot <\/p>\n<\/td>\n

\n

200 000 eurot<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

1. Regulaarselt makstavatele dividendidele kehtib diskontom\u00e4\u00e4r 14\/86. Pange t\u00e4hele: kui v\u00e4ljamakse tehakse eraisikule, siis makstakse dividendidelt 7% tulumaksu.<\/span><\/p>\n

Kinnipeetav tulumaks v\u00f5ib olla mitteresidendist aktsion\u00e4ri puhul 5% v\u00f5i 0% (olenevalt maksukokkuleppest).<\/span><\/p>\n

2. Aastane p\u00f5hivabastus on kuni 6000 eurot (500 eurot kuus). Kui inimese aastatulu on kuni 14 400 eurot, saab ta vabastust t\u00e4ies mahus kasutada. Kui aastasissetulek j\u00e4\u00e4b vahemikku 14 400\u201325 200 eurot, v\u00e4hendatakse maksuvabastuse p\u00f5hisummat j\u00e4rgmise valemi alusel: 6000 \u2013 6000 \/ 10 800 \u00d7 (tulu summa \u2013 14 400).<\/span><\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n

\u00a0<\/p>\n\n\n\n
\n

\u00a0<\/b><\/p>\n

Tallinn, Eesti<\/b><\/b><\/p>\n

Leinonen O\u00dc<\/p>\n

P\u00f5hja pst. 25 <\/p>\n

10415<\/p>\n

+ 372 6117 700<\/p>\n

contact@leinonen.ee<\/u><\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n

Riia, L\u00e4ti<\/b><\/b><\/p>\n

Leinonen SIA<\/p>\n

Vilandes iela 3 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 LV-1010<\/p>\n

+ 371 6732 3901<\/p>\n

contact@leinonen.lv<\/u><\/p>\n<\/td>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

\u00a0<\/b><\/p>\n

Vilnius, Leedu<\/b><\/b><\/p>\n

Leinonen UAB<\/p>\n

Vilnius, V. Gerulai\u010dio 10-101, 08200<\/p>\n

+ 370 5237 5040<\/p>\n

contact@leinonen.lt<\/u><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/b><\/p>\n

\u00a0<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\u00a0 Eesti\u00a0 L\u00e4ti\u00a0 Leedu\u00a0 Ettev\u00f5tte tulumaksu (ETM) m\u00e4\u00e4r \u00a0 ETM-iga maksustatakse j\u00e4rgmist: kasumi jaotamised (kasumi jaotamisega samav\u00e4\u00e4rne). ETM-i m\u00e4\u00e4r on 20%, mis on 20\/80 maskustatavast netomaksest. Regulaarselt v\u00e4ljamakstavatele dividendidele kehtib v\u00e4hendatud m\u00e4\u00e4r 14% (14\/86 netodividendidest). ETM-iga maksustatakse j\u00e4rgmist: kasumi jaotamised (kasumi jaotamisega samav\u00e4\u00e4rne). ETM-i m\u00e4\u00e4r on 20%, mis on 20\/80 maskustatavast netomaksest. ETM arvutatakse j\u00e4rgmiselt: […]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"coauthors":[114],"class_list":["post-6535","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nBALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022 – Leinonen Estonia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"BALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022 – Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"\u00a0 Eesti\u00a0 L\u00e4ti\u00a0 Leedu\u00a0 Ettev\u00f5tte tulumaksu (ETM) m\u00e4\u00e4r \u00a0 ETM-iga maksustatakse j\u00e4rgmist: kasumi jaotamised (kasumi jaotamisega samav\u00e4\u00e4rne). ETM-i m\u00e4\u00e4r on 20%, mis on 20\/80 maskustatavast netomaksest. Regulaarselt v\u00e4ljamakstavatele dividendidele kehtib v\u00e4hendatud m\u00e4\u00e4r 14% (14\/86 netodividendidest). ETM-iga maksustatakse j\u00e4rgmist: kasumi jaotamised (kasumi jaotamisega samav\u00e4\u00e4rne). ETM-i m\u00e4\u00e4r on 20%, mis on 20\/80 maskustatavast netomaksest. ETM arvutatakse j\u00e4rgmiselt: […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"Leinonen Estonia\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-09T00:00:00+00:00\" \/>\n<meta name=\"author\" content=\"Leinonen Estonia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:site\" content=\"@leinonengroup\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leinonen Estonia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/\",\"url\":\"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/\",\"name\":\"BALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022 – Leinonen Estonia\",\"isPartOf\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#website\"},\"datePublished\":\"2022-02-09T00:00:00+00:00\",\"author\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508\"},\"breadcrumb\":{\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/#breadcrumb\"},\"inLanguage\":\"et\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/leinonen.eu\/est\/et\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"BALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#website\",\"url\":\"https:\/\/leinonen.eu\/est\/et\/\",\"name\":\"Leinonen Estonia\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/leinonen.eu\/est\/et\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"et\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508\",\"name\":\"Leinonen Estonia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"et\",\"@id\":\"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/image\/bd7ccc6fe5d3edef6a724668c8b03c78\",\"url\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png\",\"contentUrl\":\"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png\",\"caption\":\"Leinonen Estonia\"},\"url\":\"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"BALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022 – Leinonen Estonia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/","og_locale":"et_EE","og_type":"article","og_title":"BALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022 – Leinonen Estonia","og_description":"\u00a0 Eesti\u00a0 L\u00e4ti\u00a0 Leedu\u00a0 Ettev\u00f5tte tulumaksu (ETM) m\u00e4\u00e4r \u00a0 ETM-iga maksustatakse j\u00e4rgmist: kasumi jaotamised (kasumi jaotamisega samav\u00e4\u00e4rne). ETM-i m\u00e4\u00e4r on 20%, mis on 20\/80 maskustatavast netomaksest. Regulaarselt v\u00e4ljamakstavatele dividendidele kehtib v\u00e4hendatud m\u00e4\u00e4r 14% (14\/86 netodividendidest). ETM-iga maksustatakse j\u00e4rgmist: kasumi jaotamised (kasumi jaotamisega samav\u00e4\u00e4rne). ETM-i m\u00e4\u00e4r on 20%, mis on 20\/80 maskustatavast netomaksest. ETM arvutatakse j\u00e4rgmiselt: […]","og_url":"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/","og_site_name":"Leinonen Estonia","article_published_time":"2022-02-09T00:00:00+00:00","author":"Leinonen Estonia","twitter_card":"summary_large_image","twitter_creator":"@leinonengroup","twitter_site":"@leinonengroup","twitter_misc":{"Written by":"Leinonen Estonia","Est. reading time":"2 minutit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/","url":"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/","name":"BALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022 – Leinonen Estonia","isPartOf":{"@id":"https:\/\/leinonen.eu\/est\/et\/#website"},"datePublished":"2022-02-09T00:00:00+00:00","author":{"@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508"},"breadcrumb":{"@id":"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/#breadcrumb"},"inLanguage":"et","potentialAction":[{"@type":"ReadAction","target":["https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/leinonen.eu\/est\/et\/news\/balti-maksumaarad-1-jaanuarist-2022\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/leinonen.eu\/est\/et\/"},{"@type":"ListItem","position":2,"name":"BALTI MAKSUM\u00c4\u00c4RAD 1. JAANUARIST 2022"}]},{"@type":"WebSite","@id":"https:\/\/leinonen.eu\/est\/et\/#website","url":"https:\/\/leinonen.eu\/est\/et\/","name":"Leinonen Estonia","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/leinonen.eu\/est\/et\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"et"},{"@type":"Person","@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/de313bf8a5962dc0c56c3be5c2a15508","name":"Leinonen Estonia","image":{"@type":"ImageObject","inLanguage":"et","@id":"https:\/\/leinonen.eu\/est\/et\/#\/schema\/person\/image\/bd7ccc6fe5d3edef6a724668c8b03c78","url":"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png","contentUrl":"https:\/\/leinonen.eu\/app\/uploads\/sites\/11\/2025\/01\/avatar_user_10_1736777560-96x96.png","caption":"Leinonen Estonia"},"url":"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/"}]}},"_links":{"self":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts\/6535","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/comments?post=6535"}],"version-history":[{"count":0,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/posts\/6535\/revisions"}],"wp:attachment":[{"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/media?parent=6535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/categories?post=6535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/tags?post=6535"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/leinonen.eu\/est\/et\/wp-json\/wp\/v2\/coauthors?post=6535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}