{"id":6506,"date":"2013-03-13T00:00:00","date_gmt":"2013-03-13T00:00:00","guid":{"rendered":"https:\/\/new.leinonen.eu\/est\/estonia-in-figures-for-2013\/"},"modified":"2013-03-13T00:00:00","modified_gmt":"2013-03-13T00:00:00","slug":"estonia-in-figures-for-2013","status":"publish","type":"post","link":"https:\/\/leinonen.eu\/est\/news\/estonia-in-figures-for-2013\/","title":{"rendered":"Estonia in Figures for 2013"},"content":{"rendered":"
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

BUSINESS TRIPS<\/b><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n2012<\/b><\/td>\n2013<\/b><\/td>\n<\/tr>\n
\n

Daily allowance abroad (max. tax-exempt)<\/i><\/p>\n<\/td>\n

\n

32 EUR<\/b><\/p>\n<\/td>\n

\n

32 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Accommodation expenses <\/b>in Estonia
(max. tax-exempt)<\/i><\/p>\n<\/td>\n

\n

No maximum limit<\/b><\/p>\n<\/td>\n

\n

No maximum limit<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Accommodation expenses <\/b>abroad (max. tax-exempt)<\/i><\/p>\n<\/td>\n

\n

No maximum limit<\/b><\/p>\n<\/td>\n

\n

No maximum limit<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

CAR
<\/b>Compensation for using personal<\/b> car in employer\u2019s interests (tax-exempt per month)<\/i><\/p>\n<\/td>\n

\n

0.30 EUR\/km<\/b><\/p>\n<\/td>\n

\n

0.30 EUR\/km<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

and up to 256 EUR<\/b><\/p>\n<\/td>\n

\n

and up to 256 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

64 EUR<\/b><\/p>\n<\/td>\n

\n

64 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Fringe benefit price for using employer\u2019s<\/b> car (max.)<\/i><\/p>\n<\/td>\n

\n

256 EUR<\/b><\/p>\n<\/td>\n

\n

256 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

ADVERTISING GIFT<\/b>
exempt from VAT and income tax max.<\/p>\n<\/td>\n

\n

10 EUR<\/b><\/p>\n<\/td>\n

\n

10 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Child leave<\/b>
(3-6 working days) 1 day pay compensated for from the state budget<\/p>\n<\/td>\n

\n

4.25 EUR<\/b><\/p>\n<\/td>\n

\n

15.18 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Maximum limit for non-registration as a VAT payer<\/b><\/p>\n<\/td>\n

\n

16,000 EUR<\/b><\/p>\n<\/td>\n

\n

16,000 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Minimum SHARE CAPITAL for O\u00dc<\/b><\/p>\n<\/td>\n

\n

2,500 EUR<\/b><\/p>\n<\/td>\n

\n

2,500 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Minimum SHARE CAPITAL for AS<\/b><\/p>\n<\/td>\n

\n

25,000 EUR<\/b><\/p>\n<\/td>\n

\n

25,000 EUR<\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/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

TAX<\/b><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n2012<\/b><\/td>\n2013<\/b><\/td>\n<\/tr>\n
\n

Value added tax<\/p>\n<\/td>\n

\n

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

\n

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

\n

Special cases<\/p>\n<\/td>\n

\n

9% and 0%<\/p>\n<\/td>\n

\n

9% and 0%<\/p>\n<\/td>\n<\/tr>\n

\n

Social tax<\/p>\n<\/td>\n

\n

33%<\/p>\n<\/td>\n

\n

33%<\/p>\n<\/td>\n<\/tr>\n

\n

Monthly rate serving as a basis for calculation of minimum social tax liability<\/p>\n<\/td>\n

\n

278.02 EUR<\/b><\/p>\n<\/td>\n

\n

290
EUR<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Personal income tax<\/p>\n<\/td>\n

\n

21%<\/b><\/p>\n<\/td>\n

\n

21%<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Pension insurance<\/p>\n<\/td>\n

\n

2%<\/b><\/p>\n<\/td>\n

\n

2%<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Unemployment insurance premium paid by the insured (employee) %<\/p>\n<\/td>\n

\n

2.8%<\/b><\/p>\n<\/td>\n

\n

2.0%<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Unemployment insurance premium paid by the employer %<\/p>\n<\/td>\n

\n

1.4%<\/b><\/p>\n<\/td>\n

\n

1.0%<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Corporate income tax<\/p>\n<\/td>\n

\n

0%<\/p>\n<\/td>\n

\n

0%<\/p>\n<\/td>\n<\/tr>\n

\n

Income tax on dividends<\/p>\n<\/td>\n

\n

21% (21\/79)<\/b><\/p>\n<\/td>\n

\n

21% (21\/79)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Income tax on fringe benefits, gifts, etc.<\/p>\n<\/td>\n

\n

21% (21\/79)<\/b><\/p>\n<\/td>\n

\n

21% (21\/79)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Minimum loan interest rate applied within the meaning of fringe benefit (clause\u00a048\u00a0(4)\u00a06)\u00a0of the Income Tax Act) when granting loan<\/p>\n<\/td>\n

\n

2%<\/b><\/p>\n<\/td>\n

\n

2%<\/b><\/p>\n<\/td>\n<\/tr>\n

\n


<\/b>SALARIES<\/b>
<\/b><\/p>\n

EXEMPT FROM TAX<\/b>
<\/b><\/p>\n<\/td>\n

\n

<\/p>\n

<\/b>Monthly average<\/b>
<\/b><\/p>\n<\/td>\n

\n

<\/p>\n

<\/b>Annual total<\/b>
<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

2011<\/p>\n<\/td>\n

\n

144
EUR<\/p>\n<\/td>\n

\n

1,728 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

2012<\/p>\n<\/td>\n

\n

144
EUR<\/p>\n<\/td>\n

\n

1,728 EUR<\/p>\n<\/td>\n<\/tr>\n

2013<\/b> <\/td>\n 144
EUR<\/b> <\/td>\n		 1,728 EUR<\/b> <\/td>\n<\/tr>\n
\n

MINIMUM SALARY RATE<\/b><\/p>\n<\/td>\n

\n

Hourly salary<\/b><\/p>\n<\/td>\n

\n

Monthly salary<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

2011<\/p>\n<\/td>\n

\n

1.73 EUR<\/p>\n<\/td>\n

\n

278.02 EUR<\/p>\n<\/td>\n<\/tr>\n

\n

2012<\/p>\n<\/td>\n

\n

1.80 EUR<\/p>\n<\/td>\n

\n

290
EUR<\/p>\n<\/td>\n<\/tr>\n

2013<\/b> <\/td>\n 1.90 EUR<\/b> <\/td>\n 320\u00a0
EUR<\/b> <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

\u00a0
Source: RMP \/ rmp.ee<\/p>\n

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

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