Corporate Income Tax

Tax rates in Estonia 2018

Personal Income Tax – 20% Annual basic exemption (non-taxable amount) per year – 6000 euros, per month – 500 euros. If the income is larger than 14,400 euros, the amount of the basic exemption shall be calculated pursuant to the following formula: 6000 – 6000 / 10,800 × (amount of income – 14,400). Social Tax…

Taxes in Estonia 2016

Corporate Income Tax The system of corporate earnings taxation in force currently in Estonia is a unique system, which shifts the moment of corporate taxation from the moment of earning the profits to the moment of their distribution. Distributed profits are: corporate profits distributed in the tax period; gifts, donations and representation expenses; expenses and…