100 tax-free expenses in Estonia

 

The following is a non-exhaustive list of common business related expenses that can be incurred at the expense of your company and on which you do not have to pay income tax.

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Use your rights and pay tax-free expenses:

1. office rent;

2. office utility costs (Home office costs can also be compensated);

3. cleaning service;

4. security service;

5. security devices;

6. internet connection costs;

7. desk, chair;

8. shelves, cabinets for storing folders and other office supplies;

9. tools related to work ergonomics - mouse pad, wrist rest, foot rest;

10. office furniture - lamps, curtains, carpets, etc.

11. office furniture - chairs, tables, cabinets, shelves, etc.

12. toilet paper, hand drying paper and cleaning supplies;

13. office repair costs;

14. drinking water in the office, drinking water vending machine rental;

15. kitchen furniture, coffee machine and refrigerator (if there are guests in the office);

16. office supplies (pens, paper, calendars, etc.);

17. mobile phone;

18. mobile bills;

19. desktop computer;

20. laptop;

21. separate monitor and keyboard for the laptop;

22. tablet;

23. necessary computer programs and mobile apps;

24. printer;

25. scanner;

26. copier;

27. paper shredder;

28. accessories for office machines;

29. repair and maintenance of office machines;

30. safe (for storing documents and cash);

31. “reasonable and customary” office decoration expenses; including, for example, flowers, flower vases, potted flowers, simple pictures on the walls;

32. home office utility costs (requires allocation of office space and accurate accounting);

33. insurance costs of property owned by the company;

34. corporate liability insurance;

35. first aid kit;

36. newspapers;

37. professional/business journals;

38. professional/business books;

39. postage costs;

40. land tax of property owned by the company;

41. moving expenses;

42. business lunches with cooperation partners (up to the limit of representation expenses, the employee's share is taxable);

43. the cost of coffee-sugar-milk-biscuits-candies-fruits, for guests (for example, estimated 50% for guests, 50% for own employees, the share of own employees is taxed as a special discount); falls under the limit of admission costs;

44. Christmas party/company anniversary party for customers and cooperation partners, falls under the limit of reception costs;

45. accounting service;

46. legal services;

47. tax consultant service;

48. CFO service;

49. (internet) marketing service, all kinds of web apps related to internet marketing;

50. business coaching (e.g. for the company manager);

51. secretarial or virtual assistant service;

52. business consulting services necessary for business;

53. translation service;

54. costs of ordered advertising, online and offline;

55. mailing list management;

56. development of the company's CVI (corporate visual identity - logo, colors, business cards, etc.);

57. business cards;

58. costs of participating in trade fairs;

59. samples of your product distributed for promotional purposes;

60. a promotional gift, the value of which is less than 10 euros, e.g. a pen or a mug (only the cost of the thing itself including VAT, e.g. logo printing on the mug or packaging is not added to the price of the mug);

61. sponsorship, if the purpose is to promote the company, requires proof (e.g. a contract);

62. donations to an NGO or SA included in the list of income tax exemptions, tax-free within the following limits: 3% of the amount of declared gross wages or 10% of the profit of the previous calendar year;

63. discounts given (less than 100%, not to your own employee, do not have to be equally offered to everyone);

64. birthday cards; Christmas cards for customers and cooperation partners, the envelopes and stamps needed to send them;

65. purchases of web-related themes and plugins;

66. web management service;

67. up to 335 euros per month auto compensation (limit as of 2018), when keeping a diary (separate rules, must be declared);

68. car compensation can also be paid, for example, for driving to an office supply store;

69. the purchase price of the car, if purchased immediately, there is no cost limit;

70. operating lease payments;

71. all necessary car accessories and accessories;

72. sports allowance (in the amount of 100 euros per quarter, including km);

73. employee transport (further than 50km);

74. employee accommodation (if you live more than 50 km away, the km cannot be deducted);

75. parking fee;

76. travel expenses for yourself and employees (including employees who are family members), both in Estonia and abroad (accommodation and transport, including within the city);

77. day allowance for yourself and employees abroad (up to 50 euros per day for the first 15 days per month, then up to 32 euros per day);

78. travel agency travel arrangement services;

79. public transport tickets necessary for the performance of duties;

80. professional conferences and fairs, also abroad;

81. in addition to professionals, business/management/marketing/economic conferences and trainings, also abroad;

82. advanced training (e.g. paid bachelor's or master's studies);

83. mission expenses related to trainings and conferences (accommodation, transport, daily allowance abroad);

84. training and literature necessary for investing the company's free money;

85. investment-related contract fees, notary fees;

86. write-off of bad loans and receivables (separate rules);

87. investment consultations;

88. employee salary expense and related tax expense;

89. the cost of voluntary pension insurance of employees or board members (taxable
    with social tax);

90. writing off stolen or destroyed goods;

91. examination by an occupational health doctor (volume according to the agreement
    with the doctor);

92. procedures prescribed in writing by an occupational health doctor (e.g. massage);

93. the cost of glasses determined by the occupational health doctor (partially, e.g. 50%; it is necessary to prove deterioration of eyesight, previous prescription for comparison);

94. contract fees and interest costs of loans or leases taken for business purposes;

95. bank service fees;

96. necessary work clothes (e.g. a t-shirt with a logo);

97. membership fees of professional or business associations;

98. state fees; including the state fee for company registration (if so stipulated in the
    articles of association);

99. professional/business video courses;

100. professional/business e-books

 

The source: https://pilvebyroo.ee/100-maksuvaba-kulu-kas-tead-oma-oigusi/