kasutusmaksu

Kasutuse maksu is a tax in Estonia that is levied on individuals who use a private vehicle or other goods services. The tax is calculated as a percentage of the value of the vehicle or the cost of the goods or services used.

The kasutuse maksu was introduced in 1999 as part of the Estonian tax reform.Prior to the tax reform, motor vehicle tax was levied as a fixed annual fee on vehicles based on their engine size and age. However, it was found that wealthy individuals were evading taxes by registering their high-value vehicles in the name of family members or friends who lived in rural areas where tax rates were lower.

The kasutuse maksu is used to tax the benefits or enjoyment of specific goods or services. For example, if an individual uses a private vehicle for personal or business use, they may be liable for kasutuse maksu on the vehicle's value. Similarly, if an individual enjoys a high-class meal or uses a luxury service, they may be liable for kasutuse maksu on the cost of the goods or services.

The rate of the kasutuse maksu varies depending on the goods or services used. For example, the tax rate for private vehicles is between 2-5% of the vehicle's value per year. The tax is calculated annually and is paid directly to the Estonian Tax and Customs Board. Failure to pay the kasutuse maksu can result in penalties and fines.

The kasutuse maksu is an important source of revenue for the Estonian government. In 2020, the government collected over €40 million in kasutuse maksu revenue.