Investopedia

(1) Income tax is charged on all emoluments paid to an employee or official, including wages and salaries, additional remuneration, additional payments, vacation pay, compensation prescribed upon cancellation of the employment contract or upon launch from service, compensation or fines for delay ordered by a court or a labour dispute committee, illness benefit and holiday pay compensated from the state budget.\n\n(1) The gains or loss derived from the sale of property (subsection 15 (1)) is the difference between the acquisition value and the promoting worth of the sold property. (4) Items and donations specified in subsection (1) could also be made in monetary or non-financial kind.\n\n(eleven) Income tax just isn’t charged on interest specified in subsection (1) if the income of the investment fund constituting the premise thereof has been taxed with income tax pursuant to the provisions of Chapter fifty one or exempt from income tax pursuant to subsection 312 (2).\n\n(2) The interval of taxation for income tax specified in subsections 1 (2)-(4) is one calendar month. (4) On the idea of § 50, income tax is imposed on revenue attributed to permanent establishment which has been taken out of the permanent institution throughout a interval of taxation in monetary or non-financial kind.\n\n3) the transferred or returned holding is a holding in an organization, contractual funding fund or different pool of belongings of whose property, on the time of the switch or return or during a period within two years prior to that, greater than 50 per cent was straight or not directly made up of immovables or constructions as movables located in Estonia and by which the transferor had a holding of at least 10 per cent on the time of conclusion of the specified transaction.