{"id":9423,"date":"2025-12-02T12:39:51","date_gmt":"2025-12-02T12:39:51","guid":{"rendered":"https:\/\/leinonen.eu\/est\/?p=9423"},"modified":"2025-12-10T09:39:20","modified_gmt":"2025-12-10T09:39:20","slug":"maksuvaba-tulu-muudatused-2026","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/et\/news\/maksuvaba-tulu-muudatused-2026\/","title":{"rendered":"Maksuvaba tulu muudatused 2026. aastal \u2013 mida t\u00f6\u00f6andja peab teadma?"},"content":{"rendered":"\n<p>Alates <strong>1. jaanuarist 2026<\/strong> j\u00f5ustuvad olulised muudatused f\u00fc\u00fcsilise isiku tulumaksuvaba miinimumi arvutamisel ja rakendamisel vastavalt Eesti tulumaksuseadusele.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Peamised muudatused maksuvaba tulu arvestuses:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00dcldine maksuvaba tulu<\/strong> m\u00e4\u00e4ratakse k\u00f5igile isikutele fikseeritult <strong>700 eurot kuus<\/strong> (kuni <strong>8 400 eurot aastas<\/strong>), s\u00f5ltumata aastasest kogutulust.<\/li>\n\n\n\n<li>Varasem s\u00fcsteem, kus maksuvaba tulu v\u00e4henes sissetuleku suurenedes, on kaotatud.<\/li>\n\n\n\n<li>See \u00fchtne maksuvabastus kehtib maksetele, mis tehakse alates <strong>1. jaanuarist 2026<\/strong>, s\u00f5ltumata sellest, millal tulu teeniti. N\u00e4iteks detsembris teenitud, kuid jaanuaris makstud palk kuulub uue korra alla.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">T\u00f6\u00f6andja ja t\u00f6\u00f6taja kohustused seoses maksuvaba tulu muudatustega<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Taotluse esitamise n\u00f5ue<\/strong>\n<ul class=\"wp-block-list\">\n<li>Maksuvaba tulu saab rakendada ainult t\u00f6\u00f6andja, kui ta on saanud t\u00f6\u00f6tajalt <strong>kirjaliku taotluse<\/strong> tulumaksuvaba miinimumi rakendamise kohta.<\/li>\n\n\n\n<li>Kui t\u00f6\u00f6tajal on mitu t\u00f6\u00f6andjat, v\u00f5ib taotluse esitada ainult \u00fchele t\u00f6\u00f6andjale.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>T\u00f6\u00f6taja vastutus<\/strong>\n<ul class=\"wp-block-list\">\n<li>T\u00f6\u00f6taja vastutab ainuisikuliselt oma aastase kogutulu j\u00e4lgimise eest, et tagada <strong>8 400 euro<\/strong> piirm\u00e4\u00e4ra mitte\u00fcletamine. T\u00f6\u00f6andjal ei ole kohustust seda kontrollida ega n\u00f5ustada.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Maksuvaba tulu summa valik<\/strong>\n<ul class=\"wp-block-list\">\n<li>T\u00f6\u00f6taja v\u00f5ib tulumaksuvaba miinimumi rakendamisel taotleda t\u00e4it <strong>700 eurot kuus<\/strong>, v\u00e4iksemat summat v\u00f5i loobuda maksuvabastusest t\u00e4ielikult.<\/li>\n\n\n\n<li>Kui taotlust ei esitata, tuleb tulumaks kinni pidada <strong>alates esimesest eurost<\/strong>.<\/li>\n\n\n\n<li>T\u00f6\u00f6tajad, kes varem taotlesid v\u00e4iksemat summat, peavad selle suurendamiseks esitama <strong>uue taotluse<\/strong>.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Taotluse esitamise aeg<\/strong>\n<ul class=\"wp-block-list\">\n<li>Maksuvabastus rakendub <strong>maksekuup\u00e4eva<\/strong>, mitte tulu teenimise perioodi alusel.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Soovitused t\u00f6\u00f6andjatele<\/h2>\n\n\n\n<p>Et tagada sujuv \u00fcleminek uutele reeglitele, peaksid t\u00f6\u00f6andjad:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Teavitama t\u00f6\u00f6tajaid<\/strong> uuendatud regulatsioonidest ja taotluste menetlemise sisekorrast.<\/li>\n\n\n\n<li><strong>Koostama standardiseeritud taotlusvormi<\/strong>, et tagada vastavus ja t\u00e4psus.<\/li>\n\n\n\n<li><strong>M\u00e4\u00e4rama selged vormi esitamise t\u00e4htajad<\/strong>, eelistatult enne esimest palgaarvestust 2026. aasta jaanuaris.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">K\u00fcsimusi seoses maksuvaba tuluga? Oleme valmis aitama<\/h2>\n\n\n\n<p>Kui teil on k\u00fcsimusi v\u00f5i vajate abi nende muudatuste rakendamisel, v\u00f5tke \u00fchendust <a href=\"https:\/\/leinonen.eu\/est\/et\/kontakt\/\" target=\"_blank\" rel=\"noreferrer noopener\">Leinonen maksu- ja \u00f5igusn\u00f5ustamise meeskonnaga<\/a>. Oleme siin, et aidata teil tagada korrektsus ja teha \u00fcleminek v\u00f5imalikult sujuvaks.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Alates 1. jaanuarist 2026 j\u00f5ustuvad olulised muudatused f\u00fc\u00fcsilise isiku tulumaksuvaba miinimumi arvutamisel ja rakendamisel vastavalt Eesti tulumaksuseadusele. Peamised muudatused maksuvaba tulu arvestuses: T\u00f6\u00f6andja ja t\u00f6\u00f6taja kohustused seoses maksuvaba tulu muudatustega Soovitused t\u00f6\u00f6andjatele Et tagada sujuv \u00fcleminek uutele reeglitele, peaksid t\u00f6\u00f6andjad: K\u00fcsimusi seoses maksuvaba tuluga? Oleme valmis aitama Kui teil on k\u00fcsimusi v\u00f5i vajate abi nende [&hellip;]<\/p>\n","protected":false},"author":42,"featured_media":9425,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[],"coauthors":[126],"class_list":["post-9423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Maksuvaba tulu muudatused 2026. aastal \u2013 mida t\u00f6\u00f6andja peab teadma? &#8211; Leinonen Estonia<\/title>\n<meta name=\"description\" content=\"1. jaanuarist 2026 muutub maksuvaba tulu arvutamine. Rakendub tulumaksuvaba miinimum 700 \u20ac kuus k\u00f5igile residentidele. 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