Receipt of tax

Chapter 1 GENERAL PROVISIONS

Object of taxation

(1) Income tax is imposed on the income of a taxpayer from which the deductions allowed pursuant to law have been made.

(2) Income tax prescribed in § 48 is imposed on fringe benefits granted to a natural person.

(3) Income tax prescribed in §§ 49–52 is imposed on gifts, donations and costs of entertaining guests, distributed profit, and expenses and payments not related to business, made by a resident legal person and a profit-making state agency.
[RT I 2009, 54, 362 - entered into force 01.01.2010]

(4) Income tax prescribed in § 53 is imposed on fringe benefits granted by a non-resident and on gifts, donations and costs of entertaining guests, profit distributions, and expenses and payments not related to business, made by a non-resident through or on account of its permanent establishment.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

Taxpayer

(1) Income tax specified in subsection 1 (1) is paid by natural persons and non-resident legal persons who derive taxable income.

(2) Income tax specified in subsection 1 (2) is paid by employers who are natural persons and by resident legal persons, non-residents having a permanent establishment or operating as employers inEstonia, and Estonian state and local government authorities who grant taxable fringe benefits.

(3) Income tax specified in subsection 1 (3) is paid by resident legal persons. The provisions of this Act concerning resident companies apply also to profit-making state agencies.
[RT I 2009, 54, 362 - entered into force 01.01.2010]

(4) Income tax specified in subsection 1 (4) is paid by non-resident legal persons which have a permanent establishment (§ 7) in Estonia.
[RT I, 18.11.2010, 1 - entry into force 01.01.2011]

Period of taxation

(1) The period of taxation for income tax specified in subsection 1 (1) is one calendar year.

(2) The period of taxation for income tax specified in subsections 1 (2)–(4) is one calendar month.

Tax rates

(1) Except in the cases specified in subsections 4 (2) and 43 (4), the rate of income tax is:
1) 21 per cent;
2) 20 per cent as of 2015.
[RT I, 08.07.2011, 5 - entry into force 01.01.2012]

(1¹) In the case of the object of taxation specified in subsections 1 (2)–(4) the taxable amount, before it is multiplied by the tax rate, shall be divided correspondingly to the date on which the tax liability arises:
1) by the number of 0.79;
2) by the number of 0.80 as of 2015.
[RT I, 08.07.2011, 5 - entry into force 01.01.2012]

(2) The rate of income tax for income specified in subsections 21 (2) and (3) is 10 per cent.

(3) [Repealed - RT I 2003, 88, 587 - entry into force 01.01.2005]

Receipt of tax

(1) Income tax paid by resident natural persons is received as follows:
1) without taking into account the deductions provided for in Chapter 4, 11.4 per cent of the taxable income of a resident natural person is received by the local government of the taxpayer's residence;
[RT I 2009, 15, 93 - entry into force 01.04.2009]
2) that part of the income tax which exceeds the amount specified in clause 1), and income tax paid on pensions and gains derived from the transfer of property are received by the state.

(1¹) Income tax paid by a non-resident is received by the state.

(2) The place of residence of a resident natural person as indicated on 1 January of a calendar year in the register of taxable persons maintained by the Tax and Customs Board is deemed to be his or her place of residence throughout the same calendar year. If the Tax and Customs Board does not have information concerning the place of residence of a resident natural person, the income tax paid by the person shall be divided between the local governments in proportion to their rated percentage according to the principle specified in subsection (1). Income tax shall be transferred to local governments and their rated percentages shall be calculated pursuant to the procedure established by a regulation of the Minister of Finance.

(3) Income tax specified in subsections 1 (2)–(4) is received by the state.

Дата добавления: 2015-11-14