All forms of relief relate to the income of an individual who is an Estonian resident.
The following amounts are subject to the definition and ceilings in Estonian law:
Estonia Personal Relief
- Personal deduction for a resident in the sum of EUR 1,848 per year.
- A deduction for children under the age of 17, from the third child onward.
- Insurance payments for a pension, up to 15% of income.
- Certain donations up to a total of 5% of taxable income.
- Expenses for advanced professional studies.
- Alimony payments.
- Interest paid to financial institutions for purchase of an apartment/residential home.
Comment: According to proposed legislation as a result of joining the EU, the tax relief will apply, subject to certain conditions, to a resident of another EU country whose main income is in Estonia.