Dividends and related changes in 2018
Kui seni oli dividendi maksumäär 20%, siis järgmise aasta kasumi jagamisel tekib võimalus kasutada 14%-list tulumaksumäära, juhul kui eelneval kolmel aastal on makstud dividende.
However, this is not a change that will apply to everyone, as this significant drop requires the fulfillment of two conditions - dividends must be paid to a legal entity and must be done regularly. Therefore, the income tax percentage for the end consumer living in Estonia, i.e. the business owner, remains the same.
We draw your attention to the following facts:
- The 14% income tax rate can be applied to the 2018 profit, i.e from 2019 to the dividends to be paid out.
- A 2-year transition period applies, where the average dividend paid out is based on dividend payments made since 2018.
- Therefore, if you paid dividends in 2018, then in 2019 there is an opportunity to tax the same amount with income tax 14%. Next year, it will be a 2-year average, and from then on, a 3-year average will apply.
- As there are still legal inconsistencies in the law regarding net and gross dividends with the implementation of 14%, we hope that they will be ironed out before it is implemented.
A company that has received a dividend with an income tax of 14% and pays these dividends on to a private owner, must pay 7% income tax.
The OECD Economic Review of Estonia states that the planned income tax reduction to 14 percent of distributed dividends if the company has paid dividends for at least three years in a row, does not bring any positive effect to increase the investment of domestic companies, because reinvested profits are tax-free anyway.
Kas vajad abi dividendidega seotud teemadel?
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