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Estonia: Domestic Corporate Taxation

Calculation of Taxable Base

Tax is payable on the basis of monthly returns. There is an unlimited carry forward of losses and unlimited depreciation. Employers are liable to pay social tax for employees – that is, contributions for unemployment and health insurance. Employees do not have to pay these contributions and employers must withhold and pay these contributions when due. Fringe benefits such as housing expenses, use of a company car and business trips are taxed only at employer level.



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