Tulumaksuks

Tulumaksuks is the Estonian grammatical form of the noun tulumaks, meaning income tax, and it expresses a state, role, or designation, roughly “as income tax” or “into income tax.” It is used in formal language to indicate that something is designated, converted, or described as income tax. For example, phrases such as tulumaksuks määramine (designation as income tax) or tulumaksuks muutmine (change into income tax) illustrate its function in legal or administrative text.

Tulumaks, or income tax, is the tax levied on personal income in Estonia. It is administered by the Estonian Tax and Customs Board. The tax base typically includes wages, self-employment income, and certain forms of passive or capital income. The system uses statutory rates, exemptions, and deductions that can change with law revisions and annual budget decisions. In practice, tulumaks affects most residents who earn income, with details on rates, allowances, and reporting requirements governed by tax legislation.

In everyday usage, tulumaksuks appears mainly in legal, regulatory, or policy documents when describing changes, transitions, or designations related to the tax structure. It is not a separate tax or policy by itself, but a grammatical form used to refer to income tax in a way that emphasizes the role or state of something being treated as income tax. The term thus lies at the intersection of language and tax policy, facilitating precise phrasing in official texts.