{"id":4470,"date":"2020-01-21T16:09:00","date_gmt":"2020-01-21T16:09:00","guid":{"rendered":"https:\/\/fmj.ee\/2020-key-numbers\/"},"modified":"2024-12-09T14:29:55","modified_gmt":"2024-12-09T14:29:55","slug":"2020-key-numbers","status":"publish","type":"post","link":"https:\/\/www.fmj.ee\/en\/2020-key-numbers\/","title":{"rendered":"2020 key numbers"},"content":{"rendered":"&#13;\n<h2 class=\"wp-block-heading\">VAT law<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>VAT rate <strong>20%<\/strong> (KMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KMS#para15lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15(1)).<\/a><\/li>&#13;\n<li>VAT rate <strong>9%<\/strong> (KMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KMS#para15lg2\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15(2)).<\/a><\/li>&#13;\n<li>VAT rate <strong>0%<\/strong> (KMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KMS#para15lg3\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 15(3)<\/a> and <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KMS#para15lg4\" target=\"_blank\" rel=\"noreferrer noopener\">(4)<\/a>).<\/li>&#13;\n<li>The <em>tax free<\/em> threshold is <strong>EUR 38<\/strong> (KMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KMS#para5lg2p2\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 5(2)(2))<\/a>.<\/li>&#13;\n<li>The threshold for the obligation to register for VAT is <strong>EUR 40 000<\/strong> (KMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KMS#para19lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 19(1)<\/a>) from the beginning of the calendar year.<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Social Tax Act<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The social tax rate is <strong>33%<\/strong> (SMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/SMS#para7lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 7(1)<\/a>) of the taxable amount.<\/li>&#13;\n<li>The monthly rate of social tax is <strong>EUR 540<\/strong> ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/RES2020#para2lg7\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 2(7) of<\/a> the 2020 State Budget Act). <\/li>&#13;\n<li>The employer&#8217;s minimum social tax liability is <strong>\u20ac178.20<\/strong> (monthly rate x 33%).<\/li>&#13;\n<li>The minimum social tax liability for self-employed persons is <strong>\u20ac534.60<\/strong> per quarter ( <strong>\u20ac2,138.40<\/strong> per year).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Income Tax Act<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>Income tax rate <strong>20%<\/strong> (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para4lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4(1)).<\/a><\/li>&#13;\n<li>The income tax rate on payments made by a legal person (private benefits, gifts, donations, reception expenses, dividends, non-business expenses) <strong>is 20\/80<\/strong> (TuMs <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para4lg1b1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4(<sup>11)<\/sup><\/a>).<\/li>&#13;\n<li>Regular dividends:  <ul>&#13;\n<li>the withholding tax rate on dividends and profit distributions regularly paid to resident individuals is <strong>7%<\/strong> (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para4lg4\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4(4))<\/a>;<\/li>&#13;\n<li>the income tax rate on regular dividends and profit distributions paid by legal persons <strong>is 14%<\/strong> (14\/86) (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para4lg5\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4(5))<\/a>.<\/li>&#13;\n<\/ul><\/li>&#13;\n<li>The income tax rate on advance payments by credit institutions established in Estonia <strong>is 14%<\/strong> (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para4lg5\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4(5))<\/a>.<\/li>&#13;\n<li>The maximum amount of tax-free income deductible from taxable income for the tax period is <strong>EUR 6,000<\/strong> per year, or <strong>EUR 500<\/strong> per month ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para23lg1\" target=\"_blank\" rel=\"noreferrer noopener\">Section 23(1) of the<\/a> Tax Code).<\/li>&#13;\n<li>For taxable income for the tax period exceeding 14,400, the formula for tax-free income applies: 6,000 &#8211; 6,000 \/ 10,800 \u00d7 (amount of income &#8211; 14,400) ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para23lg2\" target=\"_blank\" rel=\"noreferrer noopener\">Section 23(2) of<\/a> the Income Tax Act).<\/li>&#13;\n<li>The additional tax-free income in the case of child support is <strong>EUR 1,848<\/strong> (EUR 154 per month) for the second child up to the age of 17 and <strong>EUR 3,048<\/strong> (EUR 254 per month) for the third child (Tax Code <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para23b1lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7<sup>231<\/sup> (1))<\/a>.<\/li>&#13;\n<li>Supplementary tax-free income for the spouse <strong>EUR 2 160<\/strong> if the spouses&#8217; taxable income does not exceed EUR 50 400 (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para23b4lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7<sup>234<\/sup> (1))<\/a>.<\/li>&#13;\n<li>The non-taxable part of the employer&#8217;s lump-sum maternity allowance <strong>is EUR 2500<\/strong> (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para13lg3p7\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 13(3)(7))<\/a>.<\/li>&#13;\n<li>The tax-free daily allowance for foreign trips is limited to <strong>EUR 50<\/strong> for the first <strong>15 days<\/strong> of the trip, up to a maximum of 15 days per calendar month, and <strong>EUR 32<\/strong> for each <strong>subsequent day<\/strong> (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para13lg3p1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 13(3)(1)).<\/a><\/li>&#13;\n<li>There is no tax-free limit for accommodation costs related to missions, both for domestic and international missions (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para13lg3p1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 13(3)(1)).<\/a> Accommodation costs related to missions are considered business expenses regardless of their size and do not give rise to any additional tax liability. <\/li>&#13;\n<li>Employer contributions to the employee&#8217;s third pension pillar are not subject to income tax. The employer&#8217;s income tax-free limit is 15% of the payments made to the employee during the calendar year, but not more than EUR 6,000 per year (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para13lg3p15\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 13(3)(15))<\/a>. <\/li>&#13;\n<li>Deductions from taxable income are allowed up to a total of EUR 1,200 per taxpayer, but not more than 50% of the taxpayer&#8217;s taxable income in Estonia for the same tax period. Mortgage interest may be deducted from income up to a maximum of EUR 300 (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para28b2lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7<sup>282<\/sup> (1))<\/a>. <\/li>&#13;\n<li>The taxpayer is also entitled to deduct forest management costs from taxable income in the same or the following three tax periods ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para37lg8\" target=\"_blank\" rel=\"noreferrer noopener\">Section 37(8) of the<\/a> Income Tax Act).<\/li>&#13;\n<li>A self-employed person pays advance payments on business income in equal amounts <strong>by 15 September<\/strong> and <strong>15 December<\/strong>, subject to a threshold of <strong>EUR 300<\/strong> (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para47lg2\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 47(2))<\/a>.<\/li>&#13;\n<li>Special tax relief does not include professional training directly related to the employment or service relationship and the duties of a member of the management board of a legal person, the manager of a branch of a foreign company and the managing director of another permanent establishment of a non-resident (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/123122019017#para48lg4p10\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 48(4)(10))<\/a>.<\/li>&#13;\n<li>The borrowing rate on which the special advantage is based is the last borrowing rate applied by the European Central Bank to its main refinancing operations before 1 January and 1 July of each year, which is published by Eesti Pank (TuMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para48lg4p6\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 48(4)(6)<\/a>, V\u00d5S <a href=\"https:\/\/www.riigiteataja.ee\/akt\/V%C3%95S#para94lg2\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 94(2))<\/a>.  <\/li>&#13;\n<li>When a passenger car owned or possessed by an employer is used for work, professional or service purposes or for the employer&#8217;s non-business activities, the price of the special allowance is EUR 1.96 per unit of engine power (kW) per month as entered in the registration of the passenger car. In the case of a passenger car more than five years old, the price of the special allowance is EUR 1,47 per unit of engine power (kW) of the passenger car (Section <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TuMS#para48lg8\" target=\"_blank\" rel=\"noreferrer noopener\">48(8) of<\/a> the Tax Code). <\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Entrepreneurship account<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The corporate income tax rate is <strong>20%<\/strong> if the amount does not exceed EUR 25 000 per year (ELMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ELMS#para4p1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4 p 1<\/a>).<\/li>&#13;\n<li>The corporate income tax rate is <strong>40%<\/strong> of the amount exceeding EUR 25 000 per year (ELMS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ELMS#para4p2\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 4 p 2<\/a>).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Law on group pensions<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The gross pension contribution rate is <strong>2%<\/strong> (KoPS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KoPS#para9\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 9<\/a>).<\/li>&#13;\n<li>Employers must check that their employees have joined a funded pension scheme<a href=\"https:\/\/www.pensionikeskus.ee\/\" target=\"_blank\" rel=\"noreferrer noopener\">(www.pensionikeskus.ee).<\/a><\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Unemployment contribution regulation<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>Unemployment insurance contribution rate for the insured 1.6% (Decree No <a href=\"https:\/\/www.riigiteataja.ee\/akt\/104102016001#para2\" target=\"_blank\" rel=\"noreferrer noopener\">107 \u00a7 2<\/a>).<\/li>&#13;\n<li>Unemployment insurance contribution rate for the employer 0.8% (Decree No <a href=\"https:\/\/www.riigiteataja.ee\/akt\/104102016001#para3\" target=\"_blank\" rel=\"noreferrer noopener\">107 \u00a7 3<\/a>).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Minimum wage regulation<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The minimum hourly rate of pay is EUR 3,48 (Decree No <a href=\"https:\/\/www.riigiteataja.ee\/akt\/121122019027#para1\" target=\"_blank\" rel=\"noreferrer noopener\">115<\/a> of the Government of the Republic of Estonia <a href=\"https:\/\/www.riigiteataja.ee\/akt\/121122019027#para1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 1<\/a>).<\/li>&#13;\n<li>The minimum monthly wage is EUR 584 (Decree No <a href=\"https:\/\/www.riigiteataja.ee\/akt\/121122019027#para1\" target=\"_blank\" rel=\"noreferrer noopener\">115<\/a> of the Government of the Republic of Estonia <a href=\"https:\/\/www.riigiteataja.ee\/akt\/121122019027#para1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 1<\/a>).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Employment Contracts Act<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The pay for one day of parental leave is EUR <a href=\"https:\/\/www.sotsiaalkindlustusamet.ee\/et\/laste-ja-peredega-seotud-huvitiste-maarad\" target=\"_blank\" rel=\"noreferrer noopener\">27.70<\/a> ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/TLS#para63lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 63(1)<\/a> TLS).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Commercial Code<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>Minimum share capital EUR 2500 ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/%C3%84S#para136\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 136 of<\/a> the Companies Act).<\/li>&#13;\n<li>Minimum share capital EUR 25 000 ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/%C3%84S#para222\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 222 of<\/a> the Companies Act).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Law on excise duties on alcohol, tobacco, fuel and electricity<\/h2>&#13;\n&#13;\n<h4 class=\"wp-block-heading\">Excise duty on alcohol<\/h4>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>Beer EUR <strong>12,70\/vol\/hl<\/strong> (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para46lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 46(1))<\/a>.<\/li>&#13;\n<li>Fermented beverages and wine with ethanol content up to 6% EUR <strong>63.35\/hl<\/strong> (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para46lg2\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 46(2))<\/a>.<\/li>&#13;\n<li>Fermented beverages and wine with an ethanol content of more than 6% EUR <strong>147.82\/hl<\/strong> (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para46lg3\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 46(3)<\/a> and <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para46lg4\" target=\"_blank\" rel=\"noreferrer noopener\">(4))<\/a>.<\/li>&#13;\n<li>Intermediate product EUR <strong>289,33\/hl<\/strong> (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para46lg5\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 46(5)<\/a>).<\/li>&#13;\n<li>Other alcohol EUR <strong>18.81\/vol\/hl<\/strong> (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para46lg6\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 46(6)<\/a>).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h4 class=\"wp-block-heading\">Excise duty on tobacco<\/h4>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The fixed rate for cigarettes is EUR 81.95, but not less than EUR 138.65 per 1,000 cigarettes and the proportional rate is 30% of the maximum retail price of cigarettes (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para56lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 56(1)<\/a> and ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para56lg1b1\" target=\"_blank\" rel=\"noreferrer noopener\"><sup>11)<\/sup><\/a>).<\/li>&#13;\n<li>The fixed rate for cigars and cigarillos is EUR 151, but not less than EUR 211 per 1,000 cigarettes and the proportional rate is 10% of the maximum retail price of cigarettes (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para56lg2\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 56(2))<\/a>.<\/li>&#13;\n<li>The rate of excise duty on smoking tobacco is EUR 89,63 per kilogram (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para56lg3\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 56(3))<\/a>.<\/li>&#13;\n<li>The rate of excise duty on tobacco liquid per millilitre of liquid or alternative product is EUR 0.2 per gram of product (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para56lg5\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 56(5)<\/a> and <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para56lg7\" target=\"_blank\" rel=\"noreferrer noopener\">(7))<\/a>.<\/li>&#13;\n<li>The excise duty rate for solid substitutes for tobacco is EUR 89.63 per kilogram or, in the case of alternative tobacco products, EUR 0.2 per gram of product (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para56lg6\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 56(6)<\/a> and <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para56lg7\" target=\"_blank\" rel=\"noreferrer noopener\">(7))<\/a>.<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Fuel excise duty<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The excise duty rate for natural gas is EUR 79,14\/1000<sup>m3<\/sup> (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para66lg10\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 66(10)<\/a>).<\/li>&#13;\n<li>Excise duty on motor gas EUR 47,32 per 1000<sup>m3<\/sup> (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para66lg10b1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 66(<sup>101)<\/sup><\/a>)<\/li>&#13;\n<li>The excise duty rate for unleaded petrol and leaded petrol is EUR 563\/1000 l (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para66lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 66(1)<\/a> and <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para66lg2\" target=\"_blank\" rel=\"noreferrer noopener\">(2))<\/a>.<\/li>&#13;\n<li>Excise duty on diesel fuel EUR 493\/1000 l (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para66lg6\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 66(6)<\/a>).<\/li>&#13;\n<li>The excise duty rate for special diesel fuel is EUR 133\/1000 l (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para66lg7\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 66(7)<\/a>).<\/li>&#13;\n<li>The excise duty rate for electricity is EUR 4,47 per MWh (ATKEAS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/ATKEAS#para66lg12\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 66(12)<\/a>).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Environmental Charges Act<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The minimum and maximum amounts of the fees for the right to extract mineral resources belonging to the state (KeTS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KeTS#para9lg3\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 9(3))<\/a>.<\/li>&#13;\n<li>The minimum and maximum amounts of the special water use right fee in euros per 1000<sup>m3<\/sup> (KeTS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KeTS#para10lg4\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 10(4)<\/a>).<\/li>&#13;\n<li>Rates of the fee for the right to commercial fishing for 2020 (KeTS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KeTS#para11lg2p1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 11(2)(1)<\/a>, Decree No <a href=\"https:\/\/www.riigiteataja.ee\/akt\/105112019001\" target=\"_blank\" rel=\"noreferrer noopener\">85<\/a>). <\/li>&#13;\n<li>Pollutant emission ceilings for discharges of pollutants into ambient air (KeTS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KeTS#para19\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 19<\/a>).<\/li>&#13;\n<li>Pollution charges for discharges of pollutants into water, groundwater and soil (KeTS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KeTS#para20\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 20<\/a>).<\/li>&#13;\n<li>Pollution charges per tonne of waste disposed of (KeTS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/KeTS#para21\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 21<\/a>).<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Family Benefits Act<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The parental benefit rate is <strong>540 euros<\/strong> per month ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/RES2020#para2lg3\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 2(3) of<\/a> the 2020 State Budget Act). <\/li>&#13;\n<li>The maximum amount of parental benefit is <strong>EUR 3548.10<\/strong> per month ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/PHS#para38lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 38(1) of<\/a> the Family Allowance Act).<\/li>&#13;\n<li>The child benefit for the first and second child in a family is <strong>\u20ac60<\/strong>. Child benefit for the third and each subsequent child in the family is <strong>EUR 100<\/strong> (PHS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/PHS#para17lg3\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 17(3))<\/a>. <\/li>&#13;\n<li>Childcare allowance <strong>\u20ac38.36<\/strong> for a child up to 3 years old, <strong>\u20ac19.18<\/strong> for each child aged 3-8 in a family with up to 3 children, \u20ac19.18 for each child aged 3-8 in a family with more than 3 children.<br\/><strong><em>The childcare allowance is a type of benefit that is being phased out. For children born from 1 September 2019, the childcare allowance will no longer be granted.  <\/em><\/strong><\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">Family law<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>Monthly maintenance for one child of at least <strong>\u20ac292<\/strong> per month (PKS <a href=\"https:\/\/www.riigiteataja.ee\/akt\/PKS#para101lg1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 101(1))<\/a>.<\/li>&#13;\n<\/ul>&#13;\n&#13;\n<h2 class=\"wp-block-heading\">National Budget Act<\/h2>&#13;\n&#13;\n<ul class=\"wp-block-list\">&#13;\n<li>The maximum amount of support for starting a business for the unemployed is <strong>EUR 4,474<\/strong> ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/RES2020#para2lg5p1\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 2(5)(1) of<\/a> the 2020 State Budget Act). <\/li>&#13;\n<li>The daily rate of unemployment allowance is <strong>EUR 6.10<\/strong> ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/RES2020#para2lg5p4\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 2(5)(4) of<\/a> the 2020 State Budget Act). <\/li>&#13;\n<li>The rate of the travel and accommodation allowance per kilometre provided to an unemployed person or a jobseeker is <strong>EUR 0.10<\/strong>, but not more than EUR 26 per day ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/RES2020#para2lg5p6\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 2(5)(6) of<\/a> the 2020 State Budget Act). <\/li>&#13;\n<li>The subsistence threshold is set at <strong>EUR 150<\/strong> per month ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/RES2020#para2lg6p3\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 2(6)(3) of<\/a> the 2020 State Budget Act). <\/li>&#13;\n<li>The amount of the allowance for a pensioner living alone is <strong>115 euros<\/strong> per year ( <a href=\"https:\/\/www.riigiteataja.ee\/akt\/RES2020#para2lg6p4\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a7 2(6)(4) of<\/a> the 2020 State Budget Act). <\/li>&#13;\n<\/ul>&#13;\n","protected":false},"excerpt":{"rendered":"<p>&#13; 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