Expense rules in Estonia.
All MTA rules: 24% KM, päevaraha, hüvitis €0.30/km and VAT recovery in Estonia.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 24% | 50% deductible | MTA representation |
| Travel meals | 24% | 100% reclaimable | Päevaraha cap |
| Accommodation | 13% | 100% reclaimable | E-arve required |
| Fuel | 24% | 100% reclaimable | Business use |
| Train / flight | 13% | 100% reclaimable | Public transport |
| Taxi / Bolt | 24% | 100% reclaimable | E-receipt |
| Client gifts | 24% | Limited | Reasonable cap |
| Parking | 24% | 100% reclaimable | E-arve |
Päevaraha
Tax-free national daily per diem.
Foreign
MTA country table.
Retention
MTA records: 7 years (e-tax).
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,30 €/km | €335/month | Tax-free monthly cap |
| Motorcycle | 0,15 €/km | Variable | Reduced rate |
Standard
2024 MTA tax-free rate.
Monthly cap
Tax-free monthly cap.
Records
Electronic sõidupäevik.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Estonia — national | 50 € | Actual | Actual |
| Tallinn (overnight) | 50 € | 150 € | 200 € |
| Foreign — Helsinki | 55 € | 200 € | 255 € |
| Foreign — Stockholm | 60 € | 210 € | 270 € |
| Foreign — Berlin | 50 € | 140 € | 190 € |
Päevaraha
2024 national per diem.
Foreign
MTA country table.
E-tax
Estonia 100% e-declaration.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | MTA e-portal |
| France | Reciprocity | 30 Sept. N+1 | Via MTA |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| EE KM for foreign | MTA e-portal | 30 Sept. N+1 | MTA online portal |
EU minimum
Annual 8th Directive request.
EE minimum
Min KM foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Estonia expenses with Illizeo.
KM 24%/13%/9%, hüvitis €0.30/km, päevaraha €50, 100% e-tax, EU 8th Directive VAT recovery: all the MTA rules above are natively integrated into Illizeo.
Book a demo