{"id":6551,"date":"2021-01-07T00:00:00","date_gmt":"2021-01-07T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/maksumaarad-eestis-2021\/"},"modified":"2024-01-17T15:46:31","modified_gmt":"2024-01-17T15:46:31","slug":"maksumaarad-eestis-2021","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/maksumaarad-eestis-2021\/","title":{"rendered":"Maksum\u00e4\u00e4rad Eestis 2021"},"content":{"rendered":"<div>\n<p>Allolev tabel annab kiire \u00fclevaade 2021 kehtivatest maksum\u00e4\u00e4radest ja registreerimise piirm\u00e4\u00e4radest.<\/p>\n<p><b>\u00a0<\/b><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td colspan=\"6\" valign=\"top\"><b>Ettev\u00f5tte tulumaks<\/b><b><\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" valign=\"top\"><b>Maksum\u00e4\u00e4r<\/b><b><\/b><\/td>\n<td valign=\"top\"><b>N\/A<\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Puudub ettev\u00f5tte tulumaks, st jaotamata kasum on tulumaksust vabastatud<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><b>20% <\/b>ehk<b> 20\/80<\/b> netosummast<\/td>\n<td colspan=\"4\" valign=\"top\">Kasum kuulub maksustamisele kasumi jaotamisel, nt dividendide jaotamisel. Lisaks tuleb tulumaksuga maksustada erisoodustused, vastuv\u00f5tukulud, kingitused, annetused, ettev\u00f5tlusega mitteseotud kulud, siirdehind.<\/p>\n<p>Lisaks sellele on maksustatud tulumaksuga ettev\u00f5tte kapitali v\u00e4hendamine, aktsiate v\u00f5i osade tagasiostmine ja likvideerimisjaotise v\u00e4ljamaksmine osas, mis \u00fcletab \u00e4ri\u00fchingu omakapitali tehtud rahalisi ja mitterahalisi sissemakseid.<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><b>14% <\/b>ehk<b> 14\/86<\/b> netosummast<\/td>\n<td colspan=\"4\" valign=\"top\">Regulaarselt v\u00e4ljamakstavatele dividendidele rakendub soodusm\u00e4\u00e4r 14\/86. <b>NB!<\/b> Kui v\u00e4ljamakse saaja on eraisik, siis rakendub dividendidelt 7%line kinnipeetav tulumaks.<\/p>\n<p>Mitteresidendist osaniku korral v\u00f5ib kinnipeetav tulumaks olla 5% v\u00f5i 0% (s\u00f5ltub maksulepingust)<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>\u00a0<\/b><\/p>\n<p><b>Erisoodustus<\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Mitterahalised h\u00fcved t\u00f6\u00f6tajatele kuuluvad maksustamisele tulumaksu (20\/80) ja sotsiaalmaksuga (33%). Erireeglid arvestuseks nt s\u00f5iduautode kasutamisel.<\/p>\n<p>Erisoodustuse osas eksisteerib ka erandeid.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>\u00a0<\/b><\/p>\n<p><b>Vastuv\u00f5tukulud<\/b><\/td>\n<td colspan=\"4\" valign=\"top\">20\/80, kui \u00fcletab maksuvaba piirm\u00e4\u00e4ra, milleks on 32 eurot kuus + 2% maksumaksja samal kalendrikuul tehtud isikustatud sotsiaalmaksuga maksustatud v\u00e4ljamaksete summast.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>\u00a0<\/b><\/p>\n<p><b>Annetused<\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Kuuluvad maksustamisele 20\/80, va tulumaksusoodustusega \u00fchingule saab teha maksuvabalt annetusi kuni 3% maksumaksja poolt samal kalendriaastal tehtud isikustatud sotsiaalmaksuga maksustatud v\u00e4ljamaksete summast v\u00f5i 10% viimase majandusaasta kasumist. Kasutada saab ainult \u00fchte piirm\u00e4\u00e4ra.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Kingitused<\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Reklaamkingituse maksuvaba piirm\u00e4\u00e4r on 10 eurot k\u00e4ibemaksuta.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Ettev\u00f5tlusega mitteseotud kulud<\/b><\/td>\n<td colspan=\"4\" valign=\"top\">20\/80<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Maksustamise periood <\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Kalendrikuu- st tulumaks tuleb deklareerida ja tasuda v\u00e4ljamakse tegemise kuule j\u00e4rgneva kuu 10.ndaks kuup\u00e4evaks.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\" valign=\"top\"><b>Kinnipeetav tulumaks<\/b><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" valign=\"top\"><b>Kinnipeetava tulumaksum\u00e4\u00e4rad<\/b><\/td>\n<td valign=\"top\"><b>7%<\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Eesti \u00e4ri\u00fchingu poolt Eestis tulumaksuga maksustatavalt kasumilt v\u00e4ljamakstud dividend f\u00fc\u00fcsilisele isikule.<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><b>10%<\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">\n<ul>\n<li>mitteresidendile makstavalt litsentsitasult;<\/li>\n<li>mitteresidendist kunstnikule v\u00f5i sportlasele Eestis toimunud tegevuse eest; makstavalt tasult, samuti kunstniku v\u00f5i sportlase Eestis toimunud tegevuse eest mitteresidendist v\u00f5i f\u00fc\u00fcsilisest isikust kolmandale isikule makstavalt tasult;<\/li>\n<li>mitteresidendile Eestis osutatud teenuste eest makstavalt tasult.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\"><b>20%<\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">\n<ul>\n<li>mitteresidendile v\u00f5i residendist f\u00fc\u00fcsilisele isikule makstavalt tulumaksuga maksustatavalt t\u00f6\u00f6tasult, juhatuse liikme tasult;<\/li>\n<li>mitteresidendile v\u00f5i residendist f\u00fc\u00fcsilisele isikule makstavalt tulumaksuga maksustatavalt kindlustush\u00fcvitiselt, pensionilt, pensionifondi v\u00e4ljamakselt, stipendiumilt, hasartm\u00e4nguv\u00f5idult, kindlustush\u00fcvitiselt, pensionilt, pensionifondi v\u00e4ljamakselt, stipendiumilt, hasartm\u00e4nguv\u00f5idult;<\/li>\n<li>mitteresidendist kunstnikule v\u00f5i sportlasele Eestis toimunud tegevuse eest makstavalt tasult, samuti kunstniku v\u00f5i sportlase Eestis toimunud tegevuse eest mitteresidendist v\u00f5i f\u00fc\u00fcsilisest isikust kolmandale isikule makstavalt tasult;<\/li>\n<li>mitteresidendile Eestis osutatud teenuste eest makstavalt tasult;<\/li>\n<li>madala maksum\u00e4\u00e4raga territooriumil asuvale juriidilisele isikule Eesti residendile osutatud teenuste eest makstavalt tasult;<\/li>\n<li>residendist f\u00fc\u00fcsilisele isikule makstavalt litsentsitasult, intressilt, rendimakselt;<\/li>\n<li>Loetelu ei ole l\u00f5plik<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Maksustamise periood <\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Kalendrikuu- st kinnipeetav tulumaks tuleb deklareerida ja tasuda v\u00e4ljamakse tegemise kuule j\u00e4rgneva kuu 10.ndaks kuup\u00e4evaks.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\" valign=\"top\"><b>F\u00dc\u00dcSILISE ISIKU TULUMAKS<\/b><b><\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Maksum\u00e4\u00e4r<\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\"><b>20%<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Maksustamise periood <\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Kalendriaasta. F\u00fc\u00fcsiline isik esitab tuludeklaratsiooni maksustamisperioodile j\u00e4rgneva aasta <b>30. aprilliks<\/b>.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\" valign=\"top\"><b>PALGAMAKSUD<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Tulumaks <\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\"><b>20%<\/b>\u00a0 \u00a0 t\u00f6\u00f6andja poolt kinnipeetav tulumaks<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Tulumaksuvaba miinimum <\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Aastane maksuvaba tulu kuni 6000 eurot (500 eurot kuus). Kui isiku aastatulu on kuni 14 400 eurot, saab maksuvabastust kasutada t\u00e4ies ulatuses. Kui aastatulu j\u00e4\u00e4b vahemikku 14 400 kuni 25 200 eurot, v\u00e4heneb mahaarvatav maksuvaba tulu vastavalt j\u00e4rgmisele valemile: 6000 \u2013 6000 \/ 10 800 * (tulu summa \u2013 14 400).<b><\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" rowspan=\"2\" valign=\"top\"><b>Sotsiaalkindlustus-<\/b><b><\/b><\/p>\n<p><b>maksed<\/b><b><\/b><\/td>\n<td colspan=\"2\" valign=\"top\"><b>\u00a0<\/b><\/p>\n<p><b>T\u00f6\u00f6andja kohustus brutopalgalt maksta<\/b><\/td>\n<td colspan=\"2\" valign=\"top\"><b>\u00a0<\/b><\/p>\n<p><b>T\u00f6\u00f6taja palgast kinnipeetav<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\">\u00b7 \u00a0 \u00a0 \u00a0 \u00a0 <b>33% \u00a0 <\/b>\u00a0Sotsiaalmaks (minimaalne sotsiaalmaksu tasumise kuum\u00e4\u00e4r on 584 EUR, ehk 192,72 EUR)20% for social security and 13% for health insurance<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0 \u00a0 <b>0,8%<\/b>\u00a0 t\u00f6\u00f6tuskindlustusmakse<b><\/b><\/td>\n<td colspan=\"2\" valign=\"top\">\u00b7 \u00a0 \u00a0 \u00a0 \u00a0 <b>1,6%<\/b>\u00a0 \u00a0 t\u00f6\u00f6tuskindlustusmakse<\/p>\n<p>\u00b7 \u00a0 \u00a0 \u00a0 \u00a0 <b>2%<\/b>\u00a0 \u00a0 \u00a0 kogumispension (kui isik on liitunud II pensionisambaga v\u00f5i t\u00f6\u00f6taja s\u00fcndinud alates 1983. aastast 20% for social security and 13% for health insurance kui <b><\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"6\" valign=\"top\"><b>K\u00c4IBEMAKS<\/b><b><\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Maksum\u00e4\u00e4r<\/b><\/td>\n<td valign=\"top\"><b>20%<\/b> Standardm\u00e4\u00e4r<b><\/b><\/td>\n<td colspan=\"2\" valign=\"top\"><b>9% <\/b><b><\/b><\/td>\n<td valign=\"top\"><b>0%<\/b><b><\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Maksustamise periood<\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">Kalendrikuu. k\u00e4ibedeklaratsioon esitatakse maksustamisperioodile j\u00e4rgneva kuu 20. kuup\u00e4evaks.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" valign=\"top\"><b>Registreerimise piirm\u00e4\u00e4rad<\/b><b><\/b><\/td>\n<td colspan=\"4\" valign=\"top\">\n<ul>\n<li>K\u00e4ibemaksukohustuslasena registreerimise kohustuse piirm\u00e4\u00e4r <b>40 000 EUR;<\/b><\/li>\n<li>Piiratud k\u00e4ibemaksukohustuslasena registreerimise kohustus teenuste soetamisel v\u00e4lisriigi ettev\u00f5tjalt- alates teenuse saamisest, rohkem infot piiratud k\u00e4ibemaksukohustuse tekkimisest link<\/li>\n<li>Piiratud k\u00e4ibemaksukohustuslasena registreerimise kohustus kaupade \u00fchendusesisesel soetamisel summas \u00fcle <b>10 000 EUR<\/b> aastas;<\/li>\n<li>Kauba kaugm\u00fc\u00fcgi piirm\u00e4\u00e4r- <b>35 000 EUR;<\/b><\/li>\n<li>Mittemaksukohustuslastele digiteenuste osutamise piirm\u00e4\u00e4r <b>10 000 EUR;<\/b><\/li>\n<li>Alates 01.07.2021 on kauba ja digiteenuste kaugm\u00fc\u00fcgi piirm\u00e4\u00e4r kokku <b>10 000 EUR;<\/b><\/li>\n<li>Alates 01.07.2021 on teatud juhtudel (mittemaksukohustuslatele kauba kaugm\u00fc\u00fck, digiteenused ja teenused, mille k\u00e4ibe tekkimise koht on teine liikmesriik) v\u00f5imalik asendada registreerimiskohustust OSS-erikorra rakendamisega.<i><\/i><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>\u00a0<\/b>K\u00fcsimuste korral palun <a href=\"\/ee-et\/kontaktid\" target=\"_blank\" rel=\"noopener\">p\u00f6\u00f6rduda<\/a> Leinoneni maksun\u00f5ustamise \u00fcksuse poole.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Allolev tabel annab kiire \u00fclevaade 2021 kehtivatest maksum\u00e4\u00e4radest ja registreerimise piirm\u00e4\u00e4radest. \u00a0 Ettev\u00f5tte tulumaks Maksum\u00e4\u00e4r N\/A Puudub ettev\u00f5tte tulumaks, st jaotamata kasum on tulumaksust vabastatud 20% ehk 20\/80 netosummast Kasum kuulub maksustamisele kasumi jaotamisel, nt dividendide jaotamisel. Lisaks tuleb tulumaksuga maksustada erisoodustused, vastuv\u00f5tukulud, kingitused, annetused, ettev\u00f5tlusega mitteseotud kulud, siirdehind. Lisaks sellele on maksustatud tulumaksuga ettev\u00f5tte [&hellip;]<\/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-6551","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Maksum\u00e4\u00e4rad Eestis 2021 &#8211; 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\/maksumaarad-eestis-2021\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maksum\u00e4\u00e4rad Eestis 2021 &#8211; Leinonen Estonia\" \/>\n<meta property=\"og:description\" content=\"Allolev tabel annab kiire \u00fclevaade 2021 kehtivatest maksum\u00e4\u00e4radest ja registreerimise piirm\u00e4\u00e4radest. \u00a0 Ettev\u00f5tte tulumaks Maksum\u00e4\u00e4r N\/A Puudub ettev\u00f5tte tulumaks, st jaotamata kasum on tulumaksust vabastatud 20% ehk 20\/80 netosummast Kasum kuulub maksustamisele kasumi jaotamisel, nt dividendide jaotamisel. Lisaks tuleb tulumaksuga maksustada erisoodustused, vastuv\u00f5tukulud, kingitused, annetused, ettev\u00f5tlusega mitteseotud kulud, siirdehind. 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Lisaks tuleb tulumaksuga maksustada erisoodustused, vastuv\u00f5tukulud, kingitused, annetused, ettev\u00f5tlusega mitteseotud kulud, siirdehind. 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