{"id":6351,"date":"2026-01-08T11:28:44","date_gmt":"2026-01-08T09:28:44","guid":{"rendered":"https:\/\/accres.eu\/?p=6351"},"modified":"2026-01-08T11:34:10","modified_gmt":"2026-01-08T09:34:10","slug":"tulumaksuvabastus-2026-eestis","status":"publish","type":"post","link":"https:\/\/accres.eu\/et\/osvobozhdenie-ot-podohodnogo-naloga-2026-estonia\/","title":{"rendered":"Tulumaksuvabastus 2026. aastal: kuidas see Eestis toimib"},"content":{"rendered":"
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Alates 1. jaanuarist 2026<\/strong> muutusid Eestis reeglid, mida paljud vene keeles nimetavad \u201ctulumaksuvabastuseks\u201d. Oluline on m\u00f5ista: enamasti ei ole tegemist t\u00e4ieliku vabastusega<\/strong>, vaid maksuvaba tuluga<\/strong> (maksuvaba tulu<\/em>) \u2014 sissetuleku osaga, millelt tulumaksu kinni ei peeta<\/strong>.<\/p>

2026. aasta peamine muudatus: \u201cmaksuk\u00fc\u00fcr\u201d kaotati (maksuk\u00fc\u00fcr<\/em>) ning selle asemel kehtestati \u00fchtne maksuvaba tulu 700 \u20ac<\/a> kuus (8400 \u20ac aastas k\u00f5igile<\/strong>) \u2014 s\u00f5ltumata sissetuleku suurusest.<\/p>

Mida t\u00e4pselt peetakse \u201cvabastuseks\u201d?<\/h2>

Praktilises m\u00f5ttes t\u00e4hendab \u201ctulumaksuvabastus\u201d maksuvaba tulu arvestamist<\/strong> palga ja muude v\u00e4ljamaksete puhul, millelt peetakse tulumaks kinni.<\/p>

2026. aasta p\u00f5hin\u00e4itajad:<\/p>

  • Tulumaksum\u00e4\u00e4r (tulumaks): 22%<\/strong><\/p><\/li>

  • Maksuvaba tulu: 700 \u20ac kuus \/ 8400 \u20ac aastas<\/strong> (residendi puhul, kui maksuvaba tulu arvestatakse)<\/p><\/li>

  • Vanaduspensionieas inimesele:<\/strong> 776 \u20ac kuus \/ 9312 \u20ac aastas<\/p><\/li><\/ul>

    Millistele v\u00e4ljamaksetele see kehtib?<\/h2>

    Raamatupidamise jaoks on oluline, et \u201cpalgatulu\u201d (palgatulu<\/em>) h\u00f5lmab tavaliselt:<\/p>

    • tasu t\u00f6\u00f6lepingu alusel ning avalikus teenistuses t\u00f6\u00f6tamise eest;<\/p><\/li>

    • v\u00e4ljamaksed v\u00f5la\u00f5iguslike lepingute alusel osutatud teenuste eest (nt t\u00f6\u00f6v\u00f5tu- v\u00f5i k\u00e4sundusleping jne);<\/p><\/li>

    • juriidilise isiku juhtimis- ja kontrollorgani liikme tasu.<\/p><\/li><\/ul>

      Just selliste v\u00e4ljamaksete puhul kehtib enamasti loogika: v\u00e4ljamaksja peab tulumaksu kinni ja deklareerib k\u00f5ik TSD-l<\/strong>.<\/p>

      2025 vs 2026: mis muutus<\/h2>
      N\u00e4itaja<\/th>2025<\/th>2026<\/th><\/tr>
      \u201cMaksuk\u00fc\u00fcr\u201d (maksuk\u00fc\u00fcr)<\/td>kehtis<\/td>kaotatud<\/strong><\/td><\/tr>
      Maksuvaba tulu (kui ei ole vanaduspensionieas)<\/td>kuni ~654 \u20ac kuus ja v\u00e4henes sissetuleku kasvades<\/td>700 \u20ac kuus fikseeritult<\/strong><\/td><\/tr>
      Maksuvaba tulu (vanaduspensionieas)<\/td>776 \u20ac kuus<\/td>776 \u20ac kuus<\/td><\/tr>
      Tulumaksum\u00e4\u00e4r<\/td>22%<\/td>22%<\/td><\/tr>
      Aastap\u00f5him\u00f5te<\/td>maksuvaba tulu v\u00f5is suure sissetuleku korral \u201ckaduda\u201d<\/td>8400 \u20ac<\/strong> maksuvaba tulu s\u00e4ilib s\u00f5ltumata sissetulekust<\/td><\/tr><\/tbody><\/table>

      Kuidas rakendada maksuvaba tulu: avaldus t\u00f6\u00f6andjale<\/h2>

      1) Vaja on kirjalikku avaldust<\/h3>

      Selleks et t\u00f6\u00f6andja arvestaks 700 \u20ac kuus, esitab t\u00f6\u00f6taja tavaliselt kirjaliku avalduse<\/strong> (vabas vormis v\u00f5i ettev\u00f5tte n\u00e4idise alusel).<\/p>

      L\u00fchike n\u00e4idistekst:<\/p>

      Palun arvestada mulle maksuvaba tulu (maksuvaba tulu) summas 700 \u20ac kuus alates 1. jaanuarist 2026.<\/p><\/blockquote>

      2) Avaldus \u2014 ainult \u00fchele t\u00f6\u00f6andjale<\/h3>

      Kui inimesel on mitu t\u00f6\u00f6kohta<\/strong>, saab maksuvaba tulu arvestada ainult \u00fcks<\/strong> t\u00f6\u00f6andja. Vastasel juhul tekib aasta l\u00f5pus peaaegu kindlasti tulumaksu juurde maksmine.<\/p>

      3) Kui avaldust ei ole<\/h3>

      Siis peab t\u00f6\u00f6andja tulumaksu kinni kogu maksustatavast baasist<\/strong>. Reeglina t\u00e4hendab see aasta jooksul enammakstud tulumaksu ning tagastust p\u00e4rast tuludeklaratsiooni esitamist (kui maksuvaba tulu on aasta l\u00f5ikes ette n\u00e4htud).<\/p>

      Oluline 2025 \u2192 2026 \u00fcleminekul: kassap\u00f5him\u00f5te<\/h2>

      Palga maksustamine Eestis on kassap\u00f5hine<\/strong>: arvestus k\u00e4ib v\u00e4ljamakse kuup\u00e4eva<\/strong> j\u00e4rgi, mitte selle kuu j\u00e4rgi, mille eest palk teeniti.<\/p>

      Kui detsembri 2025<\/strong> palk makstakse v\u00e4lja jaanuaris 2026<\/strong>, kohaldatakse 2026. aasta reegleid ja m\u00e4\u00e4rasid<\/strong> ning see deklareeritakse jaanuari TSD-l<\/strong>.<\/p>

      N\u00e4ited (2026): kui palju j\u00e4\u00e4b \u201ck\u00e4tte\u201d<\/h2>

      Allpool on lihtsad n\u00e4ited. Selguse huvides kasutame t\u00f6\u00f6taja tavap\u00e4raseid kinnipidamisi:<\/p>

      • t\u00f6\u00f6taja t\u00f6\u00f6tuskindlustusmakse: 1,6%<\/strong><\/p><\/li>

      • kogumispension (II sammas): 2%<\/strong> (kui inimene osaleb)<\/p><\/li><\/ul>

        M\u00e4rkus: kui II samba m\u00e4\u00e4r on 4% v\u00f5i 6% (v\u00f5i II sambaga ei liituta), on l\u00f5ppsummad veidi teistsugused.<\/p><\/blockquote>

        N\u00e4ide 1. Brutopalk 1500 \u20ac, maksuvaba tulu 700 \u20ac rakendub<\/h3>

        1. t\u00f6\u00f6tuskindlustus 1,6%: 1500 \u00d7 0,016 = 24,00 \u20ac<\/strong><\/p><\/li>

        2. II sammas 2%: 1500 \u00d7 0,02 = 30,00 \u20ac<\/strong><\/p><\/li>

        3. tulumaksu alus enne maksuvaba tulu: 1500 \u2212 24 \u2212 30 = 1446,00 \u20ac<\/strong><\/p><\/li>

        4. rakendame 700 \u20ac maksuvaba tulu \u2192 maksustatav baas: 1446 \u2212 700 = 746,00 \u20ac<\/strong><\/p><\/li>

        5. tulumaks 22%: 746 \u00d7 0,22 = 164,12 \u20ac<\/strong><\/p><\/li><\/ol>

          Neto:<\/strong> 1500 \u2212 24 \u2212 30 \u2212 164,12 = 1281,88 \u20ac<\/strong><\/p>

          N\u00e4ide 2. Brutopalk 3000 \u20ac, maksuvaba tulu ei rakendu (avaldust ei ole esitatud)<\/h3>

          1. t\u00f6\u00f6tuskindlustus 1,6%: 3000 \u00d7 0,016 = 48,00 \u20ac<\/strong><\/p><\/li>

          2. II sammas 2%: 3000 \u00d7 0,02 = 60,00 \u20ac<\/strong><\/p><\/li>

          3. alus: 3000 \u2212 48 \u2212 60 = 2892,00 \u20ac<\/strong><\/p><\/li>

          4. tulumaks 22%: 2892 \u00d7 0,22 = 636,24 \u20ac<\/strong><\/p><\/li><\/ol>

            Neto:<\/strong> 3000 \u2212 48 \u2212 60 \u2212 636,24 = 2255,76 \u20ac<\/strong><\/p>

            Kui 700 \u20ac maksuvaba tulu rakenduks, oleks tulumaks umbes 154 \u20ac<\/strong> v\u00f5rra kuus v\u00e4iksem (700 \u00d7 22%), eeldusel et maksuvaba tulu kasutatakse t\u00e4ielikult.<\/p>

            N\u00e4ide 3. Pension 1000 \u20ac (vanaduspensionieas), maksuvaba tulu 776 \u20ac<\/h3>

            1. maksustatav baas: 1000 \u2212 776 = 224,00 \u20ac<\/strong><\/p><\/li>

            2. tulumaks 22%: 224 \u00d7 0,22 = 49,28 \u20ac<\/strong><\/p><\/li><\/ol>

              Neto:<\/strong> 1000 \u2212 49,28 = 950,72 \u20ac<\/strong><\/p>

              N\u00e4ide 4. Teenuse-\/t\u00f6\u00f6v\u00f5tulepingu alusel v\u00e4ljamakse 2000 \u20ac (k\u00e4sitletakse \u201cpalga moodi\u201d)<\/h3>

              Kui v\u00e4ljamakse maksustatakse kui palgatulu<\/em> ning rakenduvad t\u00f6\u00f6taja tavap\u00e4rased kinnipidamised (nagu \u00fclaltoodud n\u00e4idetes):<\/p>

              1. t\u00f6\u00f6tuskindlustus 1,6%: 2000 \u00d7 0,016 = 32,00 \u20ac<\/strong><\/p><\/li>

              2. II sammas 2%: 2000 \u00d7 0,02 = 40,00 \u20ac<\/strong><\/p><\/li>

              3. alus enne maksuvaba tulu: 2000 \u2212 32 \u2212 40 = 1928,00 \u20ac<\/strong><\/p><\/li>

              4. 700 \u20ac maksuvaba tulu \u2192 alus: 1928 \u2212 700 = 1228,00 \u20ac<\/strong><\/p><\/li>

              5. tulumaks 22%: 1228 \u00d7 0,22 = 270,16 \u20ac<\/strong><\/p><\/li><\/ol>

                Neto:<\/strong> 2000 \u2212 32 \u2212 40 \u2212 270,16 = 1657,84 \u20ac<\/strong><\/p>

                Oluline: lepinguliste v\u00e4ljamaksete puhul s\u00f5ltub palju saaja staatusest (FIE, ettev\u00f5tluskonto, mitteresident jne) ning sellest, millised maksed konkreetsel juhul rakenduvad.<\/p><\/blockquote>

                Kontrollnimekiri raamatupidajale ja t\u00f6\u00f6andjale<\/h2>

                1. Uuenda arvestusi: 700 \u20ac maksuvaba tulu ja \u201cmaksuk\u00fc\u00fcru\u201d loogika eemaldamine.<\/p><\/li>

                2. Kogu\/uuenda avaldused maksuvaba tulu arvestamiseks.<\/p><\/li>

                3. Kontrolli t\u00f6\u00f6tajaid, kellel on mitu t\u00f6\u00f6andjat (maksuvaba tulu saab arvestada ainult \u00fcks).<\/p><\/li>

                4. Arvesta kassap\u00f5him\u00f5ttega aasta vahetusel (v\u00e4ljamakse jaanuaris \u2192 2026. aasta reeglid).<\/p><\/li>

                5. Selgita t\u00f6\u00f6tajatele l\u00fchidalt: ilma avalduseta peetakse maks kinni kogu baasilt.<\/p><\/li><\/ol>

                  FAQ<\/h2>

                  Kas see on t\u00f5esti \u201ctulumaksuvabastus\u201d?<\/strong>
                  Ei \u2014 see on osaline vabastus<\/strong>: maksuvaba tulu osa ei kuulu tulumaksuga maksustamisele.<\/p>

                  Kas avaldus tuleb esitada igal aastal?<\/strong>
                  See s\u00f5ltub ettev\u00f5tte praktikast ja sellest, kas avaldus on varem esitatud. Praktikas v\u00f5tavad paljud t\u00f6\u00f6andjad avalduse vastu \u00fche korra, kuid reeglite v\u00f5i summade muutumisel palutakse see sageli uuendada.<\/p>

                  Kas maksuvaba tulu saab rakendada kahe t\u00f6\u00f6andja juures 350 \u20ac kaupa?<\/strong>
                  Ei. Kuu jooksul saab maksuvaba tulu arvestada ainult \u00fcks<\/strong> t\u00f6\u00f6andja.<\/p>

                  Kui ma avaldust ei esita, kas ma \u201ckaotan\u201d maksuvaba tulu?<\/strong>
                  Tavaliselt mitte: maksuvaba tulu arvestatakse aasta kokkuv\u00f5ttes tuludeklaratsioonis ning enammakstud tulumaks tagastatakse. Kuid parem on seda kohe rakendada, et igakuiselt rohkem \u201ck\u00e4tte\u201d j\u00e4\u00e4ks.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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