{"id":4722,"date":"2025-12-28T00:00:19","date_gmt":"2025-12-28T00:00:19","guid":{"rendered":"https:\/\/punamoon.ee\/?p=4722"},"modified":"2025-12-28T11:34:04","modified_gmt":"2025-12-28T11:34:04","slug":"taxation-of-corporate-donations","status":"publish","type":"post","link":"https:\/\/punamoon.ee\/en\/accounting-services\/taxation-of-corporate-donations\/","title":{"rendered":"Taxation of corporate donations. Year 2026."},"content":{"rendered":"[vc_row][\/vc_row][vc_row][vc_column][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1733641328138{margin-bottom: 0px !important;}&#8221;]The motto of <a href=\"https:\/\/punamoon.ee\/en\/about-company\/\" target=\"_blank\" rel=\"noopener\">Punamoon O\u00dc<\/a> is: &#8220;Together, we are stronger!&#8221; Therefore, we cannot overlook such an important topic as corporate support and gifts. As an accounting firm, we will discuss donations &#8220;from an <a href=\"https:\/\/punamoon.ee\/en\/accounting-services\/\" target=\"_blank\" rel=\"noopener\">accounting<\/a> perspective,&#8221; meaning from a tax standpoint.<\/p>\n<p>It is no secret that only expenses directly related to a company&#8217;s business activities are exempt from additional taxes. Donations are typically not directly related to such activities and are therefore subject to taxation. Fortunately for businesses, there are several tax benefits available for corporate donations, allowing for payments that may ultimately be tax-exempt.[\/vc_column_text][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_half&#8221; border_color=&#8221;#fb503b&#8221;][mk_padding_divider][mk_fancy_title tag_name=&#8221;h3&#8243; size=&#8221;18&#8243; txt_transform=&#8221;uppercase&#8221; font_family=&#8221;none&#8221;]<strong>CONTENTS<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1733641407452{margin-bottom: 0px !important;}&#8221;]\n<ul>\n<li><a href=\"#predprinimatel\">Information for Entrepreneurs;<\/a><\/li>\n<li><a href=\"#buhgalter\">Declaration Information for Accountants;<\/a><\/li>\n<li><a href=\"#fond\">Information about Our Partner \u2013 the Charitable Foundation.<\/a><a id=\"predprinimatel\"><\/a><\/li>\n<\/ul>\n[\/vc_column_text][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_half&#8221; border_color=&#8221;#fb503b&#8221;][mk_padding_divider][mk_fancy_title tag_name=&#8221;h3&#8243; color=&#8221;#fb503b&#8221; size=&#8221;18&#8243; txt_transform=&#8221;uppercase&#8221; font_family=&#8221;none&#8221;]<strong>INFORMATION FOR ENTREPRENEURS<\/strong>[\/mk_fancy_title][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733641540425{margin-bottom: 0px !important;}&#8221;]<strong>The taxation of corporate donations depends on where the donation is directed.<\/strong> If the recipient is listed as a non-profit association, foundation, or religious organization eligible for income tax benefits (hereinafter referred to as the TMIN list), the donation is exempt from taxation within a certain limit.<\/p>\n<p>Donations made to a legal entity included in the TMIN list are tax-exempt up to:<\/p>\n<ul>\n<li>3% of the gross wages paid during the calendar year that are subject to social tax. For example, if a company paid \u20ac20,000 in wages during the year, it could donate up to \u20ac600 (3% of \u20ac20,000) without incurring a tax obligation.<\/li>\n<\/ul>\n[\/vc_column_text][mk_fancy_title tag_name=&#8221;h3&#8243; size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>OR<\/strong>[\/mk_fancy_title][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1766921511320{margin-bottom: 0px !important;}&#8221;]\n<ul>\n<li>10% of the previous year\u2019s profit. For example, if a company\u2019s profit for the previous reporting period was \u20ac5,000, it can donate up to \u20ac500 (10% of \u20ac5,000) during the year without incurring a tax obligation.<\/li>\n<\/ul>\n<p>All other donations made to a legal entity not included in the TMIN list are taxed at a rate of 22\/78 or 28.2% in 2026.<a id=\"buhgalter\"><\/a>[\/vc_column_text][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_half&#8221; border_color=&#8221;#fb503b&#8221;][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/punamoon.ee\/en\/accounting-services\/taxation-of-gifts-and-celebration-expenses-in-estonia\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;10&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]READ ABOUT GIFTS FOR CLIENTS[\/mk_button][mk_padding_divider][mk_fancy_title tag_name=&#8221;h3&#8243; size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>INFORMATION FOR ACCOUNTANTS<\/strong>[\/mk_fancy_title][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733660680103{margin-bottom: 0px !important;}&#8221;]<strong>Donations made are declared on a cash basis<\/strong> (i.e., in the period when the payment was made) in Annex 5 of the TSD declaration for income and social taxes, mandatory funded pension contributions, and unemployment insurance payments. The deadline for submitting the declaration and paying taxes is the 10th day of the month following the reporting period.<\/p>\n<p>A company decides for itself which of the above-mentioned criteria (3% of gross wages paid or 10% of the previous year\u2019s profit) is more beneficial to choose and apply. If a company makes donations regularly throughout the year, the total amount of donations accumulates during the year. Moreover, during the year, the company may change the criterion used to determine the non-taxable donation amount. However, ultimately, only one criterion will be applied (the one specified in the most recent declaration), and the tax amount will be recalculated based on the last declaration.<a id=\"fond\"><\/a>[\/vc_column_text][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_half&#8221; border_color=&#8221;#fb503b&#8221;][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;http:\/\/punamoon.ee\/Korporativnye-uslugi\/vnimanie-nalogovye-lgoty\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;10&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]READ ABOUT OTHER TAX BENEFITS[\/mk_button][mk_padding_divider][mk_fancy_title tag_name=&#8221;h3&#8243; color=&#8221;#fb503b&#8221; size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>FOR SUPPORTERS<\/strong>[\/mk_fancy_title][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1766921544852{margin-bottom: 0px !important;}&#8221;]There are many organizations dedicated to charitable activities, but Punamoon has chosen to collaborate specifically with the charitable foundation \u201cWarmth of Hearts\u201d since its inception.<\/p>\n<p>The charitable organization \u201cWarmth of Hearts\u201d is included in the <a href=\"https:\/\/ncfailid.emta.ee\/s\/69dm4GRbczHFbWQ\" target=\"_blank\" rel=\"noopener\">TMIN<\/a> list (search by registration code 80365572, Mittetulundus\u00fching Heategevusfond S\u00fcdamete Soojus). This means that:<\/p>\n<ul>\n<li>The charitable foundation has undergone a government inspection,<\/li>\n<li>all collected funds are directed toward good causes,<\/li>\n<li>and donations made to the MT\u00dc Heategevusfond S\u00fcdamete Soojus are eligible for the tax benefit we described earlier.<\/li>\n<\/ul>\n[\/vc_column_text][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_half&#8221; border_color=&#8221;#fb503b&#8221;][mk_padding_divider][\/vc_column][\/vc_row][vc_row][vc_column][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/www.sydametesoojus.ee\/new\/index.php\/en\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;10&#8243; outline_skin=&#8221;custom&#8221; outline_active_color=&#8221;#fb503b&#8221; outline_active_text_color=&#8221;#fb503b&#8221; outline_hover_bg_color=&#8221;#fb503b&#8221; outline_hover_color=&#8221;#ffffff&#8221;]LEARN MORE ABOUT THE FOUNDATION[\/mk_button][mk_padding_divider][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733661404603{margin-bottom: 0px !important;}&#8221;]The author and owner of the materials is PUNAMOON O\u00dc. Reposting materials online is not allowed. 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class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><select data-is-required=\"false\" class=\"validation-lenient\" data-field-id=\"field5\" name=\"field5\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"hover\" data-html=\"true\" data-original-title=\"\"><option value=\"\" class=\" \">Service<\/option><option value=\"Registration of businesses in Estonia\" class=\" \">Registration of businesses in Estonia<\/option><option value=\"Change in register data\" class=\" \">Change in register data<\/option><option value=\"Accounting service\" class=\" \">Accounting service<\/option><option value=\"Legal advice\" class=\" \">Legal advice<\/option><option value=\"Registration of businesses in Finland\" class=\" \">Registration of businesses in Finland<\/option><option value=\"Other business service\" class=\" \">Other business service<\/option><\/select><input type=\"text\"><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field6\" data-index=\"4\" style=\"width: 100%\" class=\" form-element form-element-field6 options-false default-false form-element-type-textarea is-required-false odd form-element-4 -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"textarea-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Message<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><textarea data-field-id=\"field6\" placeholder=\"Message\" class=\"validation-lenient\" name=\"field6\" value=\"\" rows=\"5\" data-min-char=\"\" data-max-char=\"\" data-is-required=\"false\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-original-title=\"\" style=\"min-height: 127.483px\"><\/textarea><div class=\"count-\"><span class=\"current-count\">0<\/span> \/ <span class=\"max-count \"><\/span><\/div><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field7\" data-index=\"5\" style=\"width: 100%\" class=\" form-element form-element-field7 options-false default-false form-element-type-submit is-required-false even form-element-5 -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><div class=\"align-right wide-false submit-cover field-cover\"><button type=\"submit\" class=\"button submit-button\"><span class=\"text \">SEND MESSAGE<\/span><span class=\"spin-cover\"><i style=\"color:\" class=\"loading-icon icon-cog animate-spin\"><\/i><\/span><\/button><\/div><div class=\"submit-response \"><\/div><label ><input type=\"text\" class=\"required_field\" name=\"website\" autocomplete=\"maple-syrup-pot\"><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><!-- end ngRepeat: page in Builder.FormElements track by $index -->\n\t\t\t<\/form>\n\t\t\t<div class=\"prev-next prev-next-1\" style=\"width: 922px; color: #666666; font-size: 100%; background: #fb503b\">\n\t\t\t\t<div>\n\t\t\t\t\t\n\t\t\t\t\t<span class=\"inactive page-prev \"><i class=\"formcraft-icon\">keyboard_arrow_left<\/i>Previous<\/span><\/div>\n\t\t\t\t<div>\n\t\t\t\t\t\n\t\t\t\t\t<span class=\"page-next \">Next<i class=\"formcraft-icon\">keyboard_arrow_right<\/i><\/span><\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][\/vc_row][vc_row][vc_column][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1733641328138{margin-bottom: 0px !important;}&#8221;]The motto of Punamoon O\u00dc is: &#8220;Together, we are stronger!&#8221; Therefore, we cannot overlook such an important topic as corporate support and gifts. As an accounting firm, we will discuss donations &#8220;from an accounting perspective,&#8221; meaning from a tax standpoint. It is no secret that only expenses directly related to a company&#8217;s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4720,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22],"tags":[],"class_list":["post-4722","post","type-post","status-publish","format-standard","has-post-thumbnail","placeholder-for-hentry","category-accounting-services"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation of corporate donations. Year 2026. - PUNAMOON O\u00dc<\/title>\n<meta name=\"description\" content=\"\u201cWarm-glow giving\u201d \u2013 this is how economist James Andreoni described the feelings of a person making a donation back in the late 1980s. If your company is ready to ignite this inner glow, you might find it useful to have a list of organizations whose gifts are eligible for income tax benefits.What is the TMIN list, and how much can you donate annually without paying 28% tax? Read more on the Punamoon website \u2013&gt;\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/punamoon.ee\/en\/accounting-services\/taxation-of-corporate-donations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ACCOUNTING FOR GOOD DEEDS. DONATIONS AND TAXES\" \/>\n<meta property=\"og:description\" content=\"\u201cWarm-glow giving\u201d \u2013 this is how economist James Andreoni described the feelings of a person making a donation back in the late 1980s. If your company is ready to ignite this inner glow, you might find it useful to have a list of organizations whose gifts are eligible for income tax benefits.What is the TMIN list, and how much can you donate annually without paying 25% tax? Read more on the Punamoon website \u2013&gt;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/punamoon.ee\/en\/accounting-services\/taxation-of-corporate-donations\/\" \/>\n<meta property=\"og:site_name\" content=\"PUNAMOON O\u00dc\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/punamoon.ee\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-28T00:00:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-28T11:34:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/punamoon.ee\/wp-content\/uploads\/2024\/12\/taxation_of_corporate_donations_estonia.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Punamoon O\u00dc\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@punamoon\" \/>\n<meta name=\"twitter:site\" content=\"@punamoon\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Punamoon O\u00dc\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxation of corporate donations. 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