käibemaksukandja

Käibemaksukandja is a Estonian term that translates to "income tax payer" in English. In the context of taxation in Estonia, a käibemaksukandja refers to an individual or organization that is subject to paying personal income tax or corporate income tax.

To qualify as a käibemaksukandja, an individual or organization must have a certain level of income or activity that is subject to taxation. This typically includes employment income, business income, or income from other sources such as investments or rental properties.

Estonia's taxation system is known for being relatively straightforward and efficient. Käibemaksukandja are required to report their income and pay taxes on it through the Estonian Tax and Customs Board's online system. Tax payments are typically made on a quarterly basis, with the first payment due on February 10th and the final payment due on September 10th.

In addition to income tax, käibemaksukandja may also be subject to other taxes and fees, including social tax and national health insurance contributions. These taxes and fees are typically deducted from an individual's salary or business income at the source.

It is worth noting that Estonia has a relatively low corporate and personal income tax rate compared to other European countries. This has made the country an attractive destination for businesses and entrepreneurs looking to pay minimal taxes while still operating in a stable and business-friendly environment. Overall, being a käibemaksukandja in Estonia can involve a range of taxation obligations, but the country's taxation system is designed to be relatively straightforward and easy to navigate.