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

 Useful link

Donations to support Ukrainian people

According to subsection 66 of § 61 of the Income Tax Act, a resident legal person shall not pay income tax on the donations and gifts made in order to preserve the territorial integrity and sovereignty of Ukraine and to provide and organise targeted humanitarian aid if the donations and gifts are made from 24 February 2022 to 31 December 2023 to the following legal persons:

The extension of the tax relief for year 2024 is worked on as a bill in the Riigikogu.
Registry code Bank account number
1. Estonian Refugee Council (MTÜ Eesti Pagulasabi) 80137003 EE151010220015188017
2. NGO Mondo (MTÜ Mondo) 80260583 EE491010220099409013
3. Ukrainian Cultural Centre (Ukraina Kultuurikeskus) 80167576 EE401010220229090221
4. National Defence Promotion Foundation (Riigikaitse Edendamise Sihtasutus) 90008494 EE162200221078603616
5. Estonian Red Cross (Eesti Punane Rist) 80064706 EE742200001180001436
6. Rescue Association (Päästeliit) 80302703 EE547700771002741382
7. Rotary Club Tallinn Vanalinn (Rotary Klubi Tallinn Vanalinn) 80358359 EE452200221078643155
8. NGO Slava Ukraini (MTÜ Slava Ukraini) 80608313 EE727700771007665845

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.
  • Slava Ukraini offers humanitarian aid in the cities and villages of Eastern Ukraine, supports the Ukranian units on the front line, and offers tactical medicine training.

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, Rotary Club Tallinn Vanalinn and NGO Slava Ukraini. 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 private persons (natural persons) can deduct from their income donations made to listed non-profit associations and foundations in the amount of up to 1200 euros (including interest on housing loans and training expenses). This includes donations to NGO Estonian Refugee Council, NGO Mondo, the Ukrainian Cultural Centre, the National Defence Promotion Foundation, the Estonian Red Cross, the Rescue Association, the Rotary Club Tallinn Vanalinn. In addition, donations made since 1 October 2022 to the NGO Slava Ukraini can be deducted.

The recipients of donation are required to submit to the Tax and Customs Board form INF 4 “Declaration of gifts and donations received” by 1 February and indicate on it the data of the persons who made the donation and the amount of the donations. On the basis of the INF 4 forms, information on deductions is pre-filled in income tax returns.

NB! Information about donations made by calling or by message do not automatically reach the income tax returns. In order for a donor to be able to deduct such donations from his or her income, the donor must forward his or her first and last name and personal identification code together with the donated amount to the NGO that received the donation during January and add a phone bill including the donated amount as a proof.

Before submitting their income tax return, we ask people to make sure that all the pre-filled information is correct. If there are differences, it is possible to add or amend the income tax return data. In order to do this, the registry code of the recipient of the gift/donation, the name of the organisation, the country of location and the amount of the gift/donation must be filled in in table 9.4 of the income tax return. By amending the data yourself, you must also be prepared to prove that a donation has been made. In order to do so, you must submit a phone bill for the period during which the donation was made, which includes information on calling or sending a message to a special donation number.

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: 07.09.2022

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