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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 (in Estonian) that shall be approved by a resolution of the 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.