All forms of relief relate to the income of an individual who is an Estonian resident.
The following amounts are subject to the definition and ceilings in Estonian law:

Estonia Personal Relief

• Personal deduction for a resident in the sum of EUR 1,848 per year.
• A deduction for children under the age of 17, from the third child onward.
• Insurance payments for a pension, up to 15% of income.
• Certain donations up to a total of 5% of taxable income.
• Expenses for advanced professional studies.
• Alimony payments.
• Interest paid to financial institutions for purchase of an apartment/residential home.