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.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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