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Estonia Tax Exempt Income













Some forms of income in Estonia are tax-exempt as follows subject to certain conditions specified in Estonian law:

  • A dividend paid by an Estonian company (other than if the recipient is not an Estonian resident).
  • Specific capital gains.
  • Stipends granted by virtue of law.
  • Receipts from insurance funds.
  • Prizes from lotteries and games of chance to the legally defined.
  • Prizes and stipends from international bodies for social and scientific achievements.
  • Vehicle expenses for a private car that is owned by the employer and used by an employee.
  • Refunds from an employer of accommodation and travel expenses incurred for business purposes.
  • Child allowances and subsidies paid by the State.
  • Gifts and inheritances.







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