Health promotion will become tax exempt in Estonia

In Estonia, an amendment to the Income Tax Act has been made which allows employers to compensate employee health promotion expenses without income and social tax for 100 euros per quarter. The amendment will come into force from year 2018 that foresees following expenses to be compensated without having to pay tax:

  1. participation fees of public sports events
  2. expenses directly related to the regular use of a sports or exercise facility
  3. expenses of maintaining the existing sports facilities of the employer
  4. expenses of the services provided by rehabilitation specialists, physiotherapists, activity therapists, clinical speech therapists, or clinical psychologists who have been entered in the national register of health care professionals or have the relevant professional qualification
  5. insurance premiums of health insurance contracts.

Please find full version of the article in English in the web site of Leinonen OÜ: https://leinonen.ee/news/news-2017/fitness-benefit-becomes-tax-exempt-in-2018

In Latvia and Lithuania payroll tax and state social insurance contributions exemption currently include only employer expenses for employee health, life or pension insurance.

Recent Posts

January 11, 2023

SUPPORT TO ENTERPRISES FOR REDUCING THE WAR CONSEQUENCES

For more than a month, entrepreneurs may apply for State aid programmes that aim to reduce the economic consequences caused by the Russian military aggression…

Continue reading
January 11, 2023

BUSINESS IN LATVIA

Latvia has a rather small population of 2 million, which is mostly situated in the capital Riga. One of the key advantages of Latvia lies…

Continue reading
November 4, 2022

STATE AID FOR COMPANIES AFFECTED BY THE COVID-19 CRISIS

Special crisis measures (working capital grant, wage subsidies, working capital loan, loan holidays guarantee, etc.) are available for companies whose activities have been significantly restricted…

Continue reading