January tax benefits, deductions and tax rates are calculated on the basis of the rates,The Estonian income system is based on the current calendar year, writes Drileht, “The Estonian income tax system is based on the cash method, and tax liabilities are calculated based on tax and payment rate in the year of payment.” – explained Specialist of Communications with the Media Tax and Customs Department Andry Kuytes. So, if
in the beginning of January 2025 of the year a person is paid the wages for December 2024 of the year,The income tax must be taken from the rate of income tax in 2025 year. If the December were paid in December 2024 of the year, the tax liabilities would be based
ontherateineffectivein2024theyear.
