tax-free income up to 654 euros per month and up to 7848 euros per year.
tax-free income at retirement age remains 776 euros per month and 9312 euros per year
unemployment insurance contribution for the employee 1.6% and for the employer 0.8%
funded pension contribution 2%, 4% or 6%
social security contribution 33%, minimum obligation monthly rate 820 euros and social tax 270.60 euros.
tax-free limit for daily allowance for foreign missions: 75 euros for the first 15 days of foreign missions, but not more than 15 days per calendar month, and 40 euros for each subsequent day of foreign missions.
Tax-free limit for personal car profit compensation: based on the calculation of business trips, 0.50 euros per kilometer of business trip, but not more than 550 euros per month for each employer paying the compensation.
As of 01.01.2025, the employer’s business-related expenses for employee accommodation will not be considered a special benefit if both conditions are met: – the employee’s place of residence is at least 50 kilometers from the workplace and the employee does not own real estate used as housing closer to the workplace and these conditions are met throughout the entire period of accommodation; – the expenses per employee being accommodated are up to 500 euros per calendar month in the case of accommodation in Tallinn or Tartu and up to 250 euros in other cases.
As of 01.01.2025, goods transferred for advertising purposes or services provided, the value of which excluding VAT is up to 21 euros, are not subject to income tax.
The tax-free limit for reception expenses for legal entities is 50 euros per calendar month, plus 2% of the amount of payments taxed with personalized social tax made in the same calendar month.
