From 1 January 2026, the rules in Estonia changed that many Russian speakers refer to as an “income tax exemption.” It’s important to understand that in most cases this is not a full exemption, but the tax-free allowance (maksuvaba tulu) — the part of income from which income tax is not withheld.
Scrapping the “tax hump” in Estonia from 2026: how personal income tax and the tax-free minimum will change
From 1 January 2026, Estonia will completely overhaul the way the tax-free basic allowance for personal income tax works. The so-called “tax hump” (Estonian: maksuküür), under which the amount of the tax-free allowance depended on annual income and gradually tapered down to zero, will be abolished.
How Estonian Companies Can Use Health and Sports Benefits for Employees
In Estonia, employers can support employees’ health and fitness tax-free, up to €400 per employee per calendar year, VAT included. If your company pays for a gym membership, dental care or a massage worth up to €400 per person annually: neither the employer nor the employee pays income tax or social tax on that amount; a few rules must be followed.
Annual Reports 2024 — Filing Status (as of 27 August 2025)
At Accounting Resources Nola, we value transparency — not only in accounting, but also in how our own processes are organized. Filing the annual report is an important milestone for every Estonian company, and we would like to share our results for the 2024 financial year.
Annual Report in Estonia: What Is It For?
Running a business in Estonia comes with certain obligations, and one of the main ones is submitting an annual report every year. Even if your company is small, this procedure is mandatory for everyone registered in the Commercial Register. Here’s why it’s necessary and how it works in practice.