It's important to note that having an Estonian ID card does not automatically make you an Estonian tax resident. Some people mistakenly believe that if they receive a salary from an Estonian company

Under the Income Tax Act, income tax is imposed on payments for the use of copyrighted intellectual property, such as royalties. When a company in Estonia pays a royalty, it generally needs to withhold a license fee.

The Income Tax Act defines "costs of entertaining guests" as expenses incurred for providing catering, accommodation, transportation, or entertainment to guests and cooperation partners...

The tax-exempt limit for daily allowances during assignments abroad is 50 euros for the first 15 days of the assignment (15 days per calendar month at most) and

Fringe benefits are subject to income tax at the employer’s level at a rate of 20/80 and social tax at a rate of 33%. Social tax is levied on the amount that includes both income tax and non-deductible VAT...

With an A1/E101 certificate, a person who works outside the country where he/she has social security insurance can prove that he/she is covered under that

Employee's payroll calculation: From the total cost 1338 EUR - 61% (821,2 EUR) is received by the employee and 39% (516,8 EUR) is paid in taxes...

In most countries, dividends are not tax-free. This means that, in addition to corporate income tax, most foreign shareholders of an Estonian company will be...

As a rule, payment of dividends is not taxed in Estonia. At the moment of profit distribution, corporate income tax corresponding to the distributed sum must be paid...