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Law No. RT I 1999, 101, 903 of 15 December 1999 on Income Tax as Amended to 18 February 2015.

Main Region

First Region

Estonia
General provisions; Labour codes, general labour and employment acts
1999-12-15
National
Law, Act

Second Region

Establishes general provisions defining, inter alia, the object of taxation, taxpayer, tax rates, receipt of tax, resident, non-profit associations, foundations and religious associations benefiting from income tax incentives (Chapters I,II); taxation of income of resident natural persons, income from employment, business income, income from rent and royalties, income on financial assets, dividends, taxation of income of legal persons located in low tax rate territories (Chapter III); deductions from income of resident natural persons (Chapter IV); taxation of income of non-residents, particularly non-resident¿s taxable income, non-residents whose income is not subject to income tax (Chapter V); taxation of income of contractual investment funds (Chapter VI); deductions from business income (Chapter VI); rules for calculation of taxable income (Chapter VII); withholding of income tax (Chapter VIII); declaration of income and payment of income tax (Chapter IX); special cases of payment of income tax (Chapter X); notification requirement (Chapter XI); implementing provisions (Chapter XII); amendment of legislation currently in force (Chapter XIII).

Entry dates region

    Date of entry into force
    2000-01-01
    --

Amending Text region

Electronic region