2018. aasta maksud ja muud tähtsad numbrid raamatupidamises
- Threshold for VAT registration: €40,000
- Parental leave (3-6 working days) reimbursed from the national budget €23.62/day
- Special allowance for the use of an employer’s car 1kw = €1.96 (car less than 5 years old), 1 kw = €1.47 (car more than 5 years old), up to €256/month.
- Compensation for the use of a private car for the employer’s benefit 0,3 €/km and up to 335 € (tax-free per month, with logbook).
- Salary tax-free rate 0-6000 €/year
- Minimum wage €500/month, €2.97/hour
- VAT 20% (special cases 9% and 0%)
- Social tax 33%
- Monthly rate used to calculate the minimum social tax liability 470 €
- Minimum social contribution 155,10 €/month
- Personal income tax 20 %
- Pension insurance 2%
- Employee unemployment insurance contribution 1.6%
- Employer’s unemployment insurance contribution 0,8%
- Corporate income tax 0%
- Income tax on dividends 20/80 %
- Daily subsistence allowance abroad (tax-free) €50 (first 15 days), €32 (from day 16)
- Promotional gift max 10 € (VAT and income tax exempt)
- Minimum share capital €2500, minimum share capital €25000.
