The expenses that the employer can compensate without tax are:

  • participation fees of sports events;
  • expenses directly related to the regular use of sports or exercise facilities;
  • expenses of maintaining the existing sports facilities owned by the employer;
  • expenses of the services provided by the rehabilitation specialists, physiotherapists and other health care specialists registered in the National Register of Health.
  • insurance premiums of health insurance contracts.

For more detailed information on this, please visit our Estonian website:

https://leinonen.ee/news/news-2017/fitness-benefit-becomes-tax-exempt-in-2018