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Estonia · Law · SE

860

Act on amending the Social Tax Act and amending other related laws

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

26 March 2026

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Status

AVALDATUD_RIIGITEATAJAS

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Source updated

20 May 2026

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Summary

The purpose of the bill is to reduce the administrative burden on the payer when taxing the fees paid for services provided on the basis of a debt contract between natural persons, and to increase the legal clarity and uniformity of the tax rules and thus tax compliance. For this purpose, the service fee payer who is a natural person is exempted from paying social tax and social insurance contributions, submitting the tax declaration TSD, and entering the service provider's TÖR of obligation. Similar to income tax, the obligation to pay social tax and social security contributions is imposed on the service fee recipient. The burden on non-resident employers is also reduced by exempting them from registration and tax obligations if their employee stays in Estonia for a short period of time (up to 183 days) and the employer does not have a permanent place of business here. The changes are aimed primarily at diginomats, as well as various short-term performers, for educators, athletes and participants in film shoots.

Machine translation from Estonian. The official text remains authoritative.

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Documents

23 official files

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