Skip to Main Content
Go to ILO main website
Français
Español
 
 
 
Home
EST-2017-L-107082
Breadcrumb
Title_of_text
Law No. RT I, 07.07.2017, 2 of 19 June 2017 "On Simplified Business Income Taxation".
Main Region
First Region
Country(ies)
Estonia
Subjects (Classification)
Employment policy, promotion of employment and employment services; Banking, finance, insurance workers
Adopted on (Date of text)
2017-06-19
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Abstract/Citation
Paragraph 1: Object of taxation
Paragraph 2: Payer of tax
Paragraph 3: Period of taxation
Paragraph 4: Rate of taxation
Paragraph 5: Entry into and termination of business account opening contract
Paragraph 6: Payment of business income tax
Paragraph 7: Registration of taxpayer in employment register
Paragraph 8: Receipt of business income tax
Paragraph 9: Payment of benefits for social protection from business income tax and bases for calculation of amounts of benefits.
Paragraphs 10-17 amend, inter alia, the Law "On Funded Pensions" (supplements Paragraph 7 with new sub-paragraph), the law "On Social Tax" (supplements Paragraph 2 (Object of taxation) with new sub-paragraph 9, also making wording changes in the same paragraph), the law "On Income Tax" (inter alia, adds sub-paragraph 5 to Paragraph 1 (Object of taxation), makes wording changes in Paragraph 23 (Basic exemption), adds sub-paragraph 13 to Paragraph 34 (Expenses not deductible from business income)), the Law "On Labor Market Services and Benefits" (makes wording changes in Paragraph 6 (Registration as unemployed or as job-seeker), Paragraph 26 (Right to receive unemployment benefit)), the law "On Unemployment Insurance" (supplements Paragraph 3 (Insured person and insurer) with new part 6), the law "On Work Ability Allowance" (wording changes in Paragraph 12 (Right to receive work ability allowance), Paragraph 13 (Amount of work ability allowance)).
Entry dates region
Date of entry into force
2018-01-01
--
Amended Text region
Amended text(s)
2001-06-13 (EST-2001-L-62500)
Unemployment Insurance Act of 13 June 2001 [consolidation] (RT I 2001, 59, 359; 2009, 11, 67).
Amended text(s)
2000-12-13 (EST-2000-L-63190)
Social Tax Act of 13 December 2000 (consolidation).
Amended text(s)
2004-04-14 (EST-2004-L-68592)
Funded Pensions Act of 14 April 2004.
Amended text(s)
2005-09-28 (EST-2005-L-85396)
Labour Market Services and Benefits Act (RT I 2005, 54, 430) (consolidation).
Amended text(s)
1999-12-15 (EST-1999-L-102036)
Law No. RT I 1999, 101, 903 of 15 December 1999 on Income Tax as Amended to 18 February 2015.
Amended text(s)
2014-11-19 (EST-2014-L-105040)
Law No. RT I, 13.12.2014, 1 of 19 November 2014 "On Work Ability Allowance" (consolidation).
Electronic region
Electronic source title
legislation on-line
Publisher
Riigi Teataja
Country
Estonia
URL
https://www.riigiteataja.ee/index.html
File
RT I, 07.07.2017, 2.pdf (PDF in Estonian)