BUSINESS TRIPS | ||
| 2012 | 2013 | |
Daily allowance abroad (max. tax-exempt) | 32 EUR | 32 EUR |
Accommodation expenses in Estonia | No maximum limit | No maximum limit |
Accommodation expenses abroad (max. tax-exempt) | No maximum limit | No maximum limit |
CAR | 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 | 10 EUR | 10 EUR |
Child leave | 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 | ||
| 2012 | 2013 | |
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 |
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% |
EXEMPT FROM TAX | Monthly average | Annual total |
2011 | 144 | 1,728 EUR |
2012 | 144 | 1,728 EUR |
| 2013 | 144 EUR | 1,728 EUR |
MINIMUM SALARY RATE | Hourly salary | Monthly salary |
2011 | 1.73 EUR | 278.02 EUR |
2012 | 1.80 EUR | 290 |
| 2013 | 1.90 EUR | 320 EUR |
Source: RMP / rmp.ee
