Changes in direct taxes in 2025 and 2026

The training course, which took place on 11 December 2024, introduces the planned tax amendments within the framework of four Bills (509 SE, 512 SE, 463 SE and 434 SE), which are planned to enter into force in 2025 and 2026. The training course covers the tax changes of both natural and legal persons and introduces the upcoming security tax.
Trainers: Marko Kõiver and Merje Roomet, Chief Specialists of the Income Tax Department of the Estonian Tax and Customs Board
The structure of the course:
0:00 Introduction
1:34 Income of a natural person
7:34 Investment account
15:07 Income from securities
23:48 Entrepreneur account
32:37 Sole proprietors
40:10 Benefits for sick leave
45:27 Income tax of legal persons and tax-exempts limits
54:20 Non-residents

Course material can be found on the website of the Estonian Tax and Customs Board: https://www.emta.ee/en/business-clien...