Glossary of Estonian business terms
The Estonian words of tax, accounting and company law, explained in plain words.
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What maksuvaba tulu is: the tax-free part of a person's income in Estonia, 700 euros a month from 01.01.2026, and how an employer applies it.
What the Estonian Business Register (äriregister) is: the public register of companies, who keeps it, what it shows, and what a company files there.
What tulumaks is in Estonia: 22 percent on personal income, 22/78 on the profit a company distributes, how it is withheld and when it is paid.
What an OÜ (osaühing) is: the Estonian private limited company, with shares, limited liability, a share capital from one cent and a management board.
What sotsiaalmaks is: the 33 percent tax an Estonian employer pays on top of pay, the 2026 minimum base of 886 euros, and how it funds health insurance and pension.
What the TSD is: the monthly Estonian return for income tax, social tax, unemployment insurance and the funded pension, due on the 10th of the next month.
What käibemaks is: Estonian value added tax, its rates from 01.07.2025, the 40 000 euro registration threshold and the monthly KMD return.