{"id":183,"date":"2017-03-25T17:06:15","date_gmt":"2017-03-25T15:06:15","guid":{"rendered":"http:\/\/assetsteenused.ee\/?page_id=183"},"modified":"2026-01-27T08:44:45","modified_gmt":"2026-01-27T06:44:45","slug":"maksude-info","status":"publish","type":"page","link":"https:\/\/www.assetsteenused.ee\/?page_id=183","title":{"rendered":"Maksude info"},"content":{"rendered":"

Olulisemad maksud<\/strong><\/span><\/p>\n

seisuga 01.01.2026<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Nimetus<\/strong><\/span><\/td>\nMaksum\u00e4\u00e4r<\/strong><\/span><\/td>\n<\/tr>\n
K\u00e4ibemaks<\/span><\/td>\n24%<\/span><\/td>\n<\/tr>\n
erijuhud<\/em><\/span><\/td>\n13%, 9% ja 0%<\/span><\/td>\n<\/tr>\n
Sotsiaalmaks<\/span><\/td>\n33%<\/span><\/td>\n<\/tr>\n
\n

Sotsiaalmaksu minimaalse kohustuse arvutamise aluseks olev kuum\u00e4\u00e4r:<\/span><\/p>\n

2026 aastal<\/span><\/p>\n

Minimaalne sotsiaalmaksu summa 2026 aastal<\/p>\n<\/td>\n

\n

 <\/p>\n

\u00a0886 EUR<\/span><\/p>\n

292,38 EUR<\/p>\n<\/td>\n<\/tr>\n

F\u00fc\u00fcsilise isiku tulumaks<\/span><\/td>\n22%<\/span><\/td>\n<\/tr>\n
Pensionikindlustus<\/span><\/td>\n2%, 4% v\u00f5i 6%\u00a0<\/span><\/td>\n<\/tr>\n
Kindlustatu (t\u00f6\u00f6taja) t\u00f6\u00f6tuskindlustusmakse<\/span><\/td>\n1,6%<\/span><\/td>\n<\/tr>\n
T\u00f6\u00f6andja t\u00f6\u00f6tuskindlustusmakse<\/span><\/td>\n0,8%<\/span><\/td>\n<\/tr>\n
Erisoodustuse tulumaks<\/span><\/td>\n22\/78<\/span><\/td>\n<\/tr>\n
Laenuintresside alamm\u00e4\u00e4r, mida rakendatakse erisoodustuse m\u00f5istes (TuMS \u00a748 lg4 p6) laenu andmisel<\/span><\/td>\n2%<\/span><\/td>\n<\/tr>\n
\u00a0<\/td>\n\u00a0<\/td>\n<\/tr>\n
Palk<\/strong><\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n
Maksuvaba tulu aastas<\/span>\n

Maksuvaba kulu kuus<\/span><\/p>\n<\/td>\n

kuni 8400 EUR<\/span>\n

kuni 700 EUR<\/span><\/p>\n<\/td>\n<\/tr>\n

Palga alamm\u00e4\u00e4r alates 01.01.2025<\/span><\/td>\n886 EUR<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Maksuvaba h\u00fcvitise piirm\u00e4\u00e4rad<\/strong><\/span><\/p>\n

S\u00f5iduauto<\/strong><\/span><\/p>\n

Kui t\u00f6\u00f6taja kasutab oma isiklikku s\u00f5iduautot t\u00f6\u00f6s\u00f5itudeks, siis on \u00f5igus maksta talle s\u00f5idup\u00e4eviku alusel ettev\u00f5tlusega seotud s\u00f5itudeks kuni 0,50 senti\/km, kuid mitte rohkem kui 550 eurot \u00fche kalendrikuu kohta<\/span><\/p>\n

Esinduskulud <\/strong>( TuMS \u00a7 49)<\/strong><\/span><\/p>\n

Esinduskulud on kulud, mis on tehtud k\u00fclaliste toitlustamiseks, vastuv\u00f5tmiseks, majutuseks, transpordiks v\u00f5i kultuuriliseks teenindamiseks. Neid v\u00e4ljamakseid ei maksustata tulumaksuga kuni 50,00 EUR ulatuses kuus (lisaks 3% sotsiaalmaksuga maksustatud v\u00e4ljamaksetelt, mis on tehtud samas kuus).<\/span><\/p>\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Olulisemad maksud seisuga 01.01.2026 Nimetus Maksum\u00e4\u00e4r K\u00e4ibemaks 24% erijuhud 13%, 9% ja 0% Sotsiaalmaks 33% Sotsiaalmaksu minimaalse kohustuse arvutamise aluseks olev kuum\u00e4\u00e4r: 2026 aastal Minimaalne sotsiaalmaksu summa 2026 aastal   …<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":251,"menu_order":2,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-183","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=\/wp\/v2\/pages\/183","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=183"}],"version-history":[{"count":5,"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=\/wp\/v2\/pages\/183\/revisions"}],"predecessor-version":[{"id":459,"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=\/wp\/v2\/pages\/183\/revisions\/459"}],"up":[{"embeddable":true,"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=\/wp\/v2\/pages\/251"}],"wp:attachment":[{"href":"https:\/\/www.assetsteenused.ee\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}