{"id":15038,"date":"2025-10-07T17:31:45","date_gmt":"2025-10-07T14:31:45","guid":{"rendered":"https:\/\/grow.ee\/?p=15038"},"modified":"2025-11-07T12:00:11","modified_gmt":"2025-11-07T09:00:11","slug":"in-the-wind-of-tax-disputes","status":"publish","type":"post","link":"https:\/\/grow.ee\/en\/maksuheitluste-tuules\/","title":{"rendered":"In the midst of tax struggles: can we maintain balance?"},"content":{"rendered":"<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_1690948573\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1441\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2025\/10\/Grow-maksublogi-scaled.jpg\" class=\"attachment-original size-original\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2025\/10\/Grow-maksublogi-scaled.jpg 2560w, https:\/\/grow.ee\/wp-content\/uploads\/2025\/10\/Grow-maksublogi-300x169.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2025\/10\/Grow-maksublogi-720x405.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2025\/10\/Grow-maksublogi-768x432.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2025\/10\/Grow-maksublogi-1536x865.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2025\/10\/Grow-maksublogi-2048x1153.jpg 2048w, https:\/\/grow.ee\/wp-content\/uploads\/2025\/10\/Grow-maksublogi-18x10.jpg 18w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_1690948573 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<div id=\"gap-309776960\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-309776960 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<p><span data-contrast=\"auto\">The Estonian tax system has been moving towards a new era through struggles in recent years. In the years <a href=\"https:\/\/grow.ee\/en\/planned-tax-changes-in-estonia-in-2023-2025\/\">The focus in 2025\u20132026 has been on redistribution of the tax burden<\/a>, introducing new types of taxes and adjusting existing rates. Tax policy is not just a numbers game \u2013 it reflects the values, priorities and vision of our society.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2><span data-contrast=\"auto\">Income tax in the wind of change<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">The personal income tax rate increased to 22% this year, and the government has decided to postpone the tax increase in 2026, despite the planned <a href=\"https:\/\/grow.ee\/en\/profit-tax-or-everything-new-is-well-forgotten-old\/\">security tax<\/a> is not enforced and the resulting gap needs to be filled.<\/span><\/p>\n<p>From 2026, a uniform tax-free income of \u20ac700 per month will be established for everyone, which will further reduce income tax receipts. At retirement age, \u20ac776 per month is tax-free.<\/p>\n<p><span data-contrast=\"auto\">The corporate income tax rate will be 22\/78 from 2025. <\/span><span data-contrast=\"auto\">The more favorable taxation of regularly distributed dividends (14\/86) was abolished, but invested profits remain tax-free.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">The security tax in its proposed form, on profits earned by paying 2%, would have harmed the business environment by destroying the recognized principles of the Estonian tax system: simplicity and clarity.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">The elimination of the income tax increase in 2026 will lead to a decrease in the tax burden from 36.6% to 35.2%. At the same time, investments in security and infrastructure will continue.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2><span data-contrast=\"auto\">VAT: change in price tags<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">The general VAT rate will be 24% from 01.07.2025, and this change is permanent, no longer temporary, to offset the consequences of what happened with income tax. What needed to be proven: there is nothing more permanent than temporary phenomena.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">VAT rates for accommodation services and press publications also increased this year: from 9% to 13% and from 5% to 9%, respectively.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">However, there are also good developments in the field of VAT: from this year, a special regime for small businesses will apply, which simplifies operations in the European Union by relaxing the rules for the emergence of VAT liability for small businesses in another member state, equating them with the rights and obligations of businesses with a registered office and permanent establishment in that member state.\u00a0<\/span><\/p>\n<h2><span data-contrast=\"auto\">Social security, health and work-life balance\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\"><a href=\"https:\/\/grow.ee\/en\/payroll-trust-a-professional\/\">Funded pension<\/a> Payments have been made flexible: 2%, 4% or 6%. This creates more options, but also requires informed decisions.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Unemployment insurance premium rates have remained at the same level and will also apply in 2026 at 1.6% for the employee and 0.8% for the employer.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Health promotion expenses are tax-free up to 400 euros per year, and services were added <a href=\"https:\/\/grow.ee\/en\/when-using-sports-support\/\">massage<\/a>, dental care and nutritional counseling. These changes support employee well-being and work capacity and allow for a more affordable annual package.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2><span data-contrast=\"auto\">Business account and taxes<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Entrepreneur account users can tax all income at the 20% rate. However, for users who have joined the 2nd pillar, the tax rate is higher by the funded pension rate. Therefore, the business income tax rate is 20% (not joined), 22%, 24% or 26%.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h2><span data-contrast=\"auto\">Car tax: reliefs and exemptions<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">The Riigikogu is considering tax relief measures aimed at several target groups:\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">For families with children, the tax amount for each parent of a child under the age of 18 is reduced by up to 100 euros per year.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Minibuses with more than 7 seats are taxed at category N rates, not as passenger cars - this supports families with many children and people with special needs.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Targeted benefits will be introduced for people with disabilities: monthly benefits and state participation in the purchase of assistive devices will increase.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Temporary exceptions: if a vehicle is deregistered or is wanted due to theft, the tax liability is suspended or the tax period is shortened.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span data-contrast=\"auto\">We invite you to think and act together.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">Tax changes are not just legislative amendments \u2013 they are part of a larger discussion about our future. How do we balance the needs of the state and the well-being of the people? How do we support entrepreneurship while ensuring social security?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">If you are an entrepreneur, employee, accountant or just an informed citizen - now is the time to be informed, ask, calculate and plan. Taxes affect us all and awareness is the best tool to cope with the changes.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n\n  \n    <div class=\"row large-columns-3 medium-columns-1 small-columns-1 slider row-slider slider-nav-reveal slider-nav-push\"  data-flickity-options='{&quot;imagesLoaded&quot;: true, &quot;groupCells&quot;: &quot;100%&quot;, &quot;dragThreshold&quot; : 5, &quot;cellAlign&quot;: &quot;left&quot;,&quot;wrapAround&quot;: true,&quot;prevNextButtons&quot;: true,&quot;percentPosition&quot;: true,&quot;pageDots&quot;: false, &quot;rightToLeft&quot;: false, &quot;autoPlay&quot; : false}' >\n\n  <div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/raagi-raamatupidajaga-valdi-lisakulusid\/\" class=\"plain\" aria-label=\"Talk to an accountant \u2013 avoid additional costs\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-300x169.jpg\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-300x169.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-720x405.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-768x432.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-1536x864.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-2048x1152.jpg 2048w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-18x10.jpg 18w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/raagi-raamatupidajaga-valdi-lisakulusid\/\" class=\"plain\">Talk to an accountant \u2013 avoid additional costs<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">27\/02\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tEarly communication with an accountant will help avoid surprises and find better solutions for your business.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/kuidas-valtida-topeltmaksustamist\/\" class=\"plain\" aria-label=\"How to avoid double taxation if the holding is less than 10%?\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-300x169.jpg\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-300x169.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-720x405.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-768x432.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-1536x864.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine-18x10.jpg 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Topeltmaksustamine.jpg 1920w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/kuidas-valtida-topeltmaksustamist\/\" class=\"plain\">How to avoid double taxation if the holding is less than 10%?<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">17\/02\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tDividends received from an Estonian company with a holding of less than 101% may result in double taxation.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/kuberoht-algab-juhist\/\" class=\"plain\" aria-label=\"Leader, your biggest cyber threat starts with you\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Kuberturvalisus-300x169.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Kuberturvalisus-300x169.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Kuberturvalisus-720x405.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Kuberturvalisus-768x432.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Kuberturvalisus-1536x864.png 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Kuberturvalisus-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Kuberturvalisus.png 1920w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/en\/kuberoht-algab-juhist\/\" class=\"plain\">Leader, your biggest cyber threat starts with you<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">05\/02\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tA cyber attack doesn&#039;t start with the server, it starts with the leader. Be aware of the simple steps that will protect your business.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>\n\n<div class=\"row\"  id=\"row-279677052\">\n\n\n\t<div id=\"col-1286745852\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"message-box relative dark\" style=\"padding-top:15px;padding-bottom:15px;\"><div class=\"message-box-bg-image bg-fill fill\" ><\/div><div class=\"message-box-bg-overlay bg-fill fill\" style=\"background-color:rgb(27, 26, 70);\"><\/div><div class=\"container relative\"><div class=\"inner last-reset\">\n\n<div class=\"row\"  id=\"row-1117914650\">\n\n\n\t<div id=\"col-1911578923\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<h2>Talk to our financial expert<\/h2>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1306731416\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\n<a href=\"https:\/\/grow.ee\/en\/contact-us\/\" class=\"button alert\" style=\"border-radius:8px;\">\n\t\t<span>CONTACT US<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n<\/div><\/div><\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Tax changes are shaking up Estonian business and everyday life. A new blog will help you stay up to date with the changes,<\/p>","protected":false},"author":24,"featured_media":15039,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-15038","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-raamatupidamine"],"_links":{"self":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/15038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/comments?post=15038"}],"version-history":[{"count":6,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/15038\/revisions"}],"predecessor-version":[{"id":15124,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/posts\/15038\/revisions\/15124"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media\/15039"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/media?parent=15038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/categories?post=15038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/en\/wp-json\/wp\/v2\/tags?post=15038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}