# Glossary of Estonian business terms

The Estonian words of tax, accounting and company law, explained in plain words.

## All pages

- [Basic exemption (maksuvaba tulu)](https://oscaraccountant.com/en/glossary/basic-exemption): 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.
- [Business Register (äriregister)](https://oscaraccountant.com/en/glossary/business-register): What the Estonian Business Register (äriregister) is: the public register of companies, who keeps it, what it shows, and what a company files there.
- [Income tax (tulumaks)](https://oscaraccountant.com/en/glossary/income-tax): 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.
- [OÜ (osaühing)](https://oscaraccountant.com/en/glossary/ou): What an OÜ (osaühing) is: the Estonian private limited company, with shares, limited liability, a share capital from one cent and a management board.
- [Social tax (sotsiaalmaks)](https://oscaraccountant.com/en/glossary/social-tax): 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.
- [TSD (income and social tax return)](https://oscaraccountant.com/en/glossary/tsd): 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.
- [VAT (käibemaks)](https://oscaraccountant.com/en/glossary/vat): What käibemaks is: Estonian value added tax, its rates from 01.07.2025, the 40 000 euro registration threshold and the monthly KMD return.

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