Promoting jobs, protecting people
Database of national labour, social security and related human rights legislation

Estonia >

Name: Law No. RT I 1999, 101, 903 of 15 December 1999 on Income Tax as Amended to 18 February 2015.
Country: Estonia
Subject(s): General provisions; Labour codes, general labour and employment acts
Type of legislation: Law, Act
Adopted on: 1999-12-15
Entry into force:
ISN: EST-1999-L-102036
Bibliography: Legislation On-Line Legislation On-Line Riigi Teataja, Estonia PDF in English as of 18 February 2015 PDF in English as of 18 February 2015 (consulted on 2016-06-12)
Abstract/Citation: 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).
Amending text(s):

© Copyright and permissions 1996-2014 International Labour Organization (ILO) | Privacy policy | Disclaimer