tuludevaba

Tuludevaba is a term used in Estonian public discourse to describe a proposed policy of income tax exemption. The word is formed from tulud meaning income and vaba meaning free or exempt.

The central idea is to exempt part of an individual’s income from taxation, typically up to a threshold or for specific income types. In spoken and written debate, tuludevaba is proposed as a means to raise take-home pay, simplify filing, and improve work incentives, especially for low- and middle-income earners.

Proposals differ on who benefits and how much is exempt. Common designs include a fixed annual tax-free allowance, a progressive exemption linked to income level, or targeted exemptions for students, pensioners, or micro-businesses. The regime would interact with other tax features and social benefits, and would require administrative changes to tax collection and benefit systems, if implemented.

As of this article, tuludevaba exists primarily as a policy concept and subject of debate rather than a codified law in Estonia. It has appeared in academic discussions, think-tank reports, and political platforms as a potential reform area. Supporters argue for higher disposable income and simpler compliance; opponents caution about revenue losses, distributional effects, and implementation complexity.

Related topics include personal exemption, tax-free allowance, tax reform, and income tax.