Some forms of income in Estonia are tax-exempt as follows subject to certain conditions specified in Estonian law:



  • A dividend paid by an Estonian company (other than if the recipient is not an Estonian resident).
  • Specific capital gains.
  • Stipends granted by virtue of law.
  • Receipts from insurance funds.
  • Prizes from lotteries and games of chance to the legally defined.
  • Prizes and stipends from international bodies for social and scientific achievements.
  • Vehicle expenses for a private car that is owned by the employer and used by an employee.
  • Refunds from an employer of accommodation and travel expenses incurred for business purposes.
  • Child allowances and subsidies paid by the State.
  • Gifts and inheritances.




Bulgaria Tax exempt income | China Tax exempt income | Cyprus Tax exempt income | Estonia Tax exempt income | Finland Tax exempt income | Germany Tax exempt income | Greece Tax exempt income | Hungary Tax exempt income | India Tax exempt income | Ireland Tax exempt income | Israel Tax exempt income | Italy Tax exempt income | Japan Tax exempt income | Latvia Tax exempt income | Lithuania Tax exempt income | Malta Tax exempt income | Poland Tax exempt income | Portugal Tax exempt income | Romania Tax exempt income | Russia Tax exempt income | Serbia Tax exempt income | Slovakia Tax exempt income | Slovenia Tax exempt income | Turkey Tax exempt income