Who gets the car allowance?
With a mileage log, Estonia's tax-free car allowance can be paid to employees, public servants and management board members who drive their own car for work.
Updated:
Three roles
Employee
Works under an employment contract and drives their own car for work: to clients, patients or sites.
Public servant
In public service and uses a personal car to carry out official duties.
Board member
A member of a company's management board who drives their own car on company business — including in their own company.
Conditions
- up to €0.50 per kilometre and up to €550 per calendar month, with no income or social tax;
- the car is an M1 or M1G passenger car that doesn't belong to the employer;
- every work trip is in the mileage log: driver, registration number, odometer readings, date, route and purpose.
Work out what it means for you with the allowance calculator. The employer declares the amounts once a year on the INF 14 form.