Gifts and donations

Certified gifts and donations can be deducted from the income, if these are made to the person entered into the list of non-profit associations, foundations and religious associations benefiting from income tax incentives that shall be approved by a resolution of the Estonian Tax and Customs Board.

If the person, who received a gift or donation, has communicated this information to the tax authority, the information on the gifts and donations will be entered on the pre-completed tax return.

The list of non-profit associations, foundations and religious associations benefiting from income tax incentives

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Donations to support Ukrainian people

NEW! Subsection 66 has been added to § 61 of the Income Tax Act and it provides that a resident legal person shall not pay income tax on donations and gifts made in order to preserve the territorial integrity and sovereignty of Ukraine and to provide and organise targeted humanitarian aid, provided that the donations and gifts are made between 24 February and 31 December 2022 to the following legal persons:

  1. Estonian Refugee Council (MTÜ Eesti Pagulasabi);
  2. NGO Mondo (MTÜ Mondo);
  3. Ukrainian Cultural Centre (Ukraina Kultuurikeskus);
  4. National Defence Promotion Foundation (Riigikaitse Edendamise Sihtasutus);
  5. Estonian Red Cross (Eesti Punane Rist);
  6. Rescue Association (Päästeliit);
  7. Rotary Club Tallinn Vanalinn (Rotary Klubi Tallinn Vanalinn).

Donations to Ukrainian people can be made through the following ways:

  • the campaign "For Ukraine!" – coordinates and organises help to people living in the settlements close to the front line in Ukraine and other vulnerable people through three Estonian non-governmental organizations (NGO) – the Estonian Refugee Council, Mondo and the Ukrainian Cultural Centre. More information on the activities of these NGOs can be found on the campaign page.
    The Estonian Refugee Council is mapping offers of accommodation, jobs, various supplies and services.
  • the Estonian Red Cross is gathering both things and monetary donations and will deliver the donations to those in need through the Ukrainian Red Cross. The Red Cross collects only new items: unused hygiene products (detergents, soap, toothpaste, toothbrushes, diapers, sanitary towels, etc.), bed linen, blankets, pillows, sleeping bags, towels.
    More information on the donation collection points and donation accounts can be found on the webpage of the Estonian Red Cross.
  • the National Defence Promotion Foundation, which was founded by the Estonian Chamber of Commerce and Industry and the Ministry of Defence, launched a charitable donation campaign with the Estonian Reserve Officers’ Association to support the medical treatment of victims of the Ukrainian war in Estonia or other allied countries.
    More information and details of the account for donations can be found on the webpage of the Estonian Chamber of Commerce and Industry.

  • the Rescue Association is raising donations to help rescuers in Ukraine.
    Specific rescue equipment such as firefighters’ boots, heat-resistant clothing, firefighters’ hoods, drones with thermal cameras etc. are welcome.

The taxation of donated money and goods depends on the identity of both the person making the donation and the recipient of the donation.

For companies

Estonian companies (legal persons) can donate money and transfer goods free of charge exempt from tax to the following legal persons (subsection 61 (66) of the Income Tax Act): the Estonian Refugee Council, NGO Mondo, Ukrainian Cultural Centre, National Defence Promotion Foundation, Estonian Red Cross, Rescue Association and Rotary Club Tallinn Vanalinn. This means that companies can provide services (e.g. accommodation for Ukrainian war refugees, transport, etc.) and donate goods (e.g. humanitarian aid) to the above-listed legal persons exempt from tax as well.

NB! There is no obligation for a company (the donor) to declare the donations made to the above-listed legal persons. If a company has already declared the donations made to the above-listed legal persons from 24 February to 31 March 2022, the company has the right to submit a correction to Annex 5 of form TSD and delete the amounts of donations made in February and March.

The recipients of the donations are obliged to submit form INF 4 “Declaration of gifts and donations received” and to use the money to support Ukraine and also submit form INF 9 “Declaration on the use of gifts, donations and other income”.

It is also possible for a company to donate money and transfer goods free of charge to non-profit associations and foundations entered in the list of non-profit associations, foundations and religious associations benefiting from income tax incentives (hereinafter the list), but within the tax exempt limit (subsection 49 (2) of the Income Tax Act).

When donating to a listed non-profit association and foundation, companies (donators) can choose between two tax exempt limit values, either:

  • 3% of the wages paid or
  • 10% of the profit for the previous financial year.

The tax exempt limit is calculated on an annual basis. A company (the donor) is obliged to declare donations made to the listed non-profit associations and foundations in Annex 5 to form TSD. The recipient of donations is obliged to submit forms INF 4 and INF 9.

In turn, charity organisations included in the list can provide material assistance to natural persons for subsistence purposes exempt from tax (subsection 49 (6) of the Income Tax Act). The delivery of free food and essential goods or catering (e.g. food packages etc.) for subsistence purposes is also exempt from tax.


When donating directly to the Ukrainian state, to the armed forces of Ukraine or to the accounts of the Central Bank of Ukraine, as well as to Ukrainian companies, you cannot use tax exemptions within limits.

For natural persons

Estonian people can also deduct from their income donations to a listed non-profit association and foundation up to a maximum amount of 1200 euros (with interest on housing loans and training costs). This also applies to NGO Estonian Refugee Council, NGO Mondo, the Ukrainian Cultural Centre, the National Defence Promotion Foundation, the Estonian Red Cross, the Rescue Association and the Rotary Club Tallinn Vanalinn.

The recipients of the donation are obliged to submit form INF 4 “Declaration of gifts and donations received” and indicate on it the data of the persons who made the donation and the amount of the donations. On the basis of form INF 4, deductions will be pre-filled in a person’s income tax return.

Furthermore, on submitting your income tax return, you can donate your income tax refund to a listed association — the Estonian Red Cross, the Estonian Refugee Council and NGO Mondo.

When donating directly to the Ukrainian state, to the armed forces of Ukraine or to the accounts of the Central Bank of Ukraine, as well as to Ukrainian companies, you cannot use tax incentives.

Last updated: 06.04.2022

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