Important 2013 numbers and taxes in Estonia. This chart is translated from 2013 accountants notebook (pages 6-7).
| 2012 | 2013 | ||
| BUSINESS TRIPS | |||
| Daily allowance abroad (max. tax-exempt) | 32 EUR | 32 EUR | |
| Accommodation expenses in Estonia (max. tax-exempt) | No maximum limit | No maximum limit | |
| Accommodation expenses abroad (max. tax-exempt) | No maximum limit | No maximum limit | |
| CAR | |||
| Compensation for using personal car in employer’s interests (tax-exempt per month) | Logbook | 0.30 EUR/km | 0.30 EUR/km |
| and up to 256 EUR | and up to 256 EUR | ||
| No logbook | 64 EUR | 64 EUR | |
| Fringe benefit price for using employer’s car (max.) | 256 EUR | 256 EUR | |
| ADVERTISING GIFT exempt from VAT and income tax max. | 10 EUR | 10 EUR | |
| Child leave (3-6 working days) 1 day pay compensated for from the state budget | 4.25 EUR | 15.18 EUR | |
| Maximum limit for registration as a VAT payer | 16,000 EUR | 16,000 EUR | |
| Minimum SHARE CAPITAL | 2,500 EUR | 2,500 EUR | |
| Minimum SHARE CAPITAL | 25,000 EUR | 25,000 EUR | |
Important taxes
| 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 EUR |
| 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% |
SALARIES
| EXEMPT FROM TAX | Monthly average | Annual total |
| 2011 | 144 EUR | 1,728 EUR |
| 2012 | 144 EUR | 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 EUR |
| 2013 | 1.90 EUR | 320 EUR |
Translation Luisa Tõlkebüroo
Same chart in russian available here..
Allikas:
Luisa Tõlkebüroo
