To benefit from income tax incentives, non-profit associations, foundations and religious associations operating for charitable purposes and in the public interest (activity meets the requirements of § 11 of the Income Tax Act) has to submit the application in compliance with the requirements for inscription on the list of associations benefiting from income tax incentives.
An association shall not be entered in the list if it has not operated by the time of submission of the application for entry in the list for at least six months and submitted an annual report for this period (or an interim report to the Estonian Tax and Customs Board).
Inscription on the list of associations benefiting from income tax incentives shall give the association an opportunity to receive income tax incentives from donations and gifts, and pay scholarships and grants exempt from income tax under certain conditions. Prior to submission of an application for inscription on the list of associations benefiting from income tax incentives we ask you for sure to examine the advantages of being inscribed on the list (in Estonian) and the instructions for filling in Form TMIN.
The application must be submitted to the Estonian Tax and Customs Board for entry. Applications can be forwarded continuously. Applicants shall be included in the list on the 1st day of the calendar month following the decision of the Tax and Customs Board, respectively.
We point out that if a training provider is inscribed on the list for benefiting from income tax incentives, it will not be a prerequisite to apply for a refund of the income tax from tuition fee by the trainee. Upon application for a refund of the income tax on the tuition fee it is important that the trainer has an education licence. Further information can be obtained on the web page of the Ministry of Education and Research: "Educational or activity licence“.
If you need any assistance,
- please send an e-mail: firstname.lastname@example.org
- call us on the following numbers: 676 2029, 676 2007
- Instructions concerning the field of activity »
- Income Tax Act
- Regulation of the Minister of Finance No. 53 of 18 December 2014 (in Estonian)
- Non-Profit Associations Act
- Foundations Act
- Churches and Congregations Act
- Administrative Procedure Act
- Estonian Sports Registry (in Estonian)
- Training courses in the Estonian Tax and Customs Board (in Estonian) »