{"id":4724,"date":"2025-12-28T00:00:09","date_gmt":"2025-12-28T00:00:09","guid":{"rendered":"https:\/\/punamoon.ee\/?p=4724"},"modified":"2025-12-28T11:35:59","modified_gmt":"2025-12-28T11:35:59","slug":"ettevotte-annetuste-maksustamine","status":"publish","type":"post","link":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/ettevotte-annetuste-maksustamine\/","title":{"rendered":"Ettev\u00f5tte annetuste maksustamine. Aasta 2026."},"content":{"rendered":"[vc_row][\/vc_row][vc_row][vc_column][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1733639692065{margin-bottom: 0px !important;}&#8221;]<a href=\"https:\/\/punamoon.ee\/et\/firmast\/\" target=\"_blank\" rel=\"noopener\">Punamoon O\u00dc<\/a> h\u00fc\u00fcdlause on \u201eKui oleme koos, oleme tugevamad!\u201c, seet\u00f5ttu ei j\u00e4ta me t\u00e4helepanuta ka nii olulist teemat nagu ettev\u00f5tete abi ja kingitused. Oleme <a href=\"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/\" target=\"_blank\" rel=\"noopener\">raamatupidamisfirma<\/a>, seega r\u00e4\u00e4gime annetustest \u201eraamatupidamislikult\u201c ehk maksustamise seisukohast.<\/p>\n<p>Pole saladus, et maksudega ei koormata ainult neid kulusid, mis on otseselt seotud ettev\u00f5tte majandustegevusega. Annetused ei ole tavaliselt sellega otseselt seotud ja seet\u00f5ttu maksustatakse neid. \u00d5nneks on ettev\u00f5tjatele ette n\u00e4htud mitmeid maksusoodustusi ettev\u00f5tete annetuste osas ning on v\u00f5imalik teha v\u00e4ljamakseid, mis l\u00f5ppkokkuv\u00f5ttes ei kuulu maksustamisele.[\/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>SISUKORD<\/strong>[\/mk_fancy_title][vc_column_text css=&#8221;.vc_custom_1733639810474{margin-bottom: 0px !important;}&#8221;]\n<ul>\n<li><a href=\"#predprinimatel\">Info ettev\u00f5tjale;<\/a><\/li>\n<li><a href=\"#buhgalter\">Deklareerimise info raamatupidajale;<\/a><\/li>\n<li><a href=\"#fond\">Info meie partneri kohta \u2013 heategevusfond.<\/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>ETTEV\u00d5TJALE<\/strong>[\/mk_fancy_title][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733639916536{margin-bottom: 0px !important;}&#8221;]<strong>Ettev\u00f5tte vahenditest tehtavate annetuste maksustamine s\u00f5ltub sellest, kuhu annetus tehakse.<\/strong> Kui saaja on kantud tulumaksusoodustusega mittetulundus\u00fchingute, sihtasutuste ja usuliste \u00fchenduste nimekirja (edaspidi TMIN-nimekiri), siis teatud suuruses annetusi ei maksustata.<\/p>\n<p>TMIN-nimekirja kantud juriidilisele isikule tehtud annetused on maksuvabad summas:<\/p>\n<ul>\n<li>3% ettev\u00f5tte sotsiaalmaksuga maksustatud t\u00f6\u00f6tasude brutomahust kalendriaasta jooksul. N\u00e4iteks, kui ettev\u00f5te maksis aasta jooksul t\u00f6\u00f6tajatele v\u00e4lja t\u00f6\u00f6tasu summas 20 000 eurot, v\u00f5ib ettev\u00f5te teha annetusi summas kuni 600 eurot (3% 20 000 eurost) ilma maksukohustuseta.<\/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>V\u00d5I<\/strong>[\/mk_fancy_title][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1766921711378{margin-bottom: 0px !important;}&#8221;]\n<ul>\n<li>10% eelmise majandusaasta kasumist. N\u00e4iteks, kui ettev\u00f5tte eelneva aruandeperioodi kasum oli 5 000 eurot, v\u00f5ib ettev\u00f5te teha annetusi kuni 500 euro ulatuses (10% 5 000 eurost) ilma maksukohustuseta.<\/li>\n<\/ul>\n<p>K\u00f5ik muud annetused, mis tehakse juriidilisele isikule, kes ei ole kantud TMIN-nimekirja, maksustatakse 2026. aastal m\u00e4\u00e4raga 22\/78 ehk 28,2%)).<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\/et\/raamatupidamisteenused\/kingituste-ja-pidudega-seotud-kulude-maksustamine-eestis\/&#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;]LUGEGE KLIENTIDELE M\u00d5ELDUD KINGITUSTE KOHTA[\/mk_button][mk_padding_divider][mk_fancy_title tag_name=&#8221;h3&#8243; size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>RAAMATUPIDAJALE<\/strong>[\/mk_fancy_title][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733640144608{margin-bottom: 0px !important;}&#8221;]<strong>Tehtud annetused deklareeritakse kassap\u00f5hiselt<\/strong> (ehk selles perioodis, millal v\u00e4ljamakse toimus) tuludeklaratsiooni TSD lisa 5 vormis, mis h\u00f5lmab tulumaksu, sotsiaalmaksu, kohustusliku kogumispensioni ja t\u00f6\u00f6tuskindlustusmakse andmeid. Deklaratsiooni esitamise ja maksude tasumise t\u00e4htaeg on <strong>aruandeperioodile j\u00e4rgneva kuu 10. kuup\u00e4ev<\/strong>.<\/p>\n<p>Ettev\u00f5te otsustab ise, millist eelpool mainitud kriteeriumi (kas 3% sotsiaalmaksuga maksustatud t\u00f6\u00f6tasude brutomahust v\u00f5i 10% eelmise aasta kasumist) on talle soodsam valida ja rakendada. Kui ettev\u00f5te teeb aasta jooksul annetusi regulaarselt, koguneb tehtud annetuste summa jooksvalt kogu aasta v\u00e4ltel.<\/p>\n<p>Samal ajal v\u00f5ib ettev\u00f5te aasta jooksul muuta kriteeriumi, mille alusel m\u00e4\u00e4ratakse maksuvaba annetuste summa. L\u00f5ppkokkuv\u00f5ttes rakendatakse siiski \u00fchte kriteeriumi (seda, mis on m\u00e4rgitud k\u00f5ige hilisemas deklaratsioonis), ning maksusumma arvutatakse \u00fcmber vastavalt viimasele deklaratsioonile.<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;]LUGEGE TEISTE MAKSUSOODUSTUSTE KOHTA[\/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>HEATEGIJATELE<\/strong>[\/mk_fancy_title][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1766921730236{margin-bottom: 0px !important;}&#8221;]On palju organisatsioone, mille eesm\u00e4rk on heategevus, kuid ettev\u00f5te Punamoon on koost\u00f6\u00f6d teinud just <strong>heategevusfondiga \u201eS\u00fcdamete Soojus\u201c<\/strong> alates selle loomisest.<\/p>\n<p>Heategevusorganisatsioon <strong>\u201eS\u00fcdamete Soojus\u201c<\/strong> on kantud <a href=\"https:\/\/ncfailid.emta.ee\/s\/69dm4GRbczHFbWQ\" target=\"_blank\" rel=\"noopener\">TMIN<\/a>-nimekirja (otsige registrikoodi 80365572, Mittetulundus\u00fching Heategevusfond S\u00fcdamete Soojus j\u00e4rgi). See t\u00e4hendab, et:<\/p>\n<ul>\n<li>heategevusfond on l\u00e4binud riikliku kontrolli,<\/li>\n<li>k\u00f5ik kogutud vahendid l\u00e4hevad heategevuslikeks eesm\u00e4rkideks,<\/li>\n<li>MT\u00dc Heategevusfond S\u00fcdamete Soojus annetustele kehtib maksusoodustus, millest oleme varem r\u00e4\u00e4kinud.<\/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\/et\/&#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;]TUTVU FONDI LEHEGA[\/mk_button][mk_padding_divider][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1733640590298{margin-bottom: 0px !important;}&#8221;]MATERJALIDE AUTOR JA OMANIK &#8211; PUNAMOON O\u00dc. Materjalide taasesitamine internetis ei ole lubatud. Materjale saab jagada internetis ainult aktiivse lingina artiklile.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1734979440619{margin-bottom: 0px !important;}&#8221;]<div data-uniq='69dae0aa5c3dc' class='uniq-69dae0aa5c3dc formcraft-css form-live align-center'><script> window.formcraftLogic = window.formcraftLogic || {}; window.formcraftLogic[3] = []; <\/script><div class=\"fc-pagination-cover fc-pagination-1\">\n\t\t\t\t<div class=\"fc-pagination width-100\">\n\t\t\t\t\t<!-- ngRepeat: page in Builder.FormElements track by $index --><div class=\"pagination-trigger \" data-index=\"0\">\n\t\t\t\t\t\t<span class=\"page-number\"><span >1<\/span><\/span>\n\t\t\t\t\t\t<span class=\"page-name \"><\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t<\/div><!-- end ngRepeat: page in Builder.FormElements track by $index -->\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t<style scoped=\"scoped\" >\n\t\t\t@media (max-width : 480px) {\n\t\t\t\t.fc_modal-dialog-3 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.prev-next>div span:hover\n\t\t\t{\n\t\t\t\tcolor: #381f1b;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .customText-cover a:hover\n\t\t\t{\n\t\t\t\tcolor: #311b17;\n\t\t\t}\n\t\t\thtml .formcraft-css .fc-form.fc-form-3.label-floating .form-element .field-cover > span\n\t\t\t{\n\t\t\t\tcolor: #666666;\n\t\t\t}\n\t\t\thtml .formcraft-css .fc-form .final-success .final-success-check {\n\t\t\t\tborder: 2px solid #666666;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"text\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"email\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"password\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"tel\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover textarea,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover select,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover .time-fields-cover,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover .awesomplete ul\n\t\t\t{\n\t\t\t\tcolor: #777;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"text\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"password\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"email\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"radio\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"checkbox\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"tel\"],\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover select,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover textarea\n\t\t\t{\n\t\t\t\tbackground-color: #fafafa;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"radio\"]:checked,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover input[type=\"checkbox\"]:checked {\n\t\t\t\tborder-color: #311b17;\n\t\t\t\tbackground: #381f1b;\t\t\t\t\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .star-cover label .star\n\t\t\t{\n\t\t\t\ttext-shadow: 0px 1px 0px #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .slider-cover .ui-slider-range\n\t\t\t{\n\t\t\t\tbox-shadow: 0px 1px 1px #311b17 inset;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .fileupload-cover .button-file\n\t\t\t{\n\t\t\t\tborder-color: #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html input[type=\"password\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html input[type=\"email\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html input[type=\"tel\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html input[type=\"text\"]:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html textarea:focus,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html select:focus\n\t\t\t{\n\t\t\t\tborder-color: #381f1b;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .form-element-html .field-cover .is-read-only:focus {\n\t\t\t\tborder-color: #ccc;\n\t\t\t}\n\t\t\t.formcraft-css .fc-form.fc-form-3\t\t\t{\n\t\t\t\tfont-family: inherit;\n\t\t\t}\n\t\t\t@media (max-width : 480px) {\n\t\t\t\thtml .dedicated-page,\n\t\t\t\thtml .dedicated-page .formcraft-css .fc-pagination > div.active\n\t\t\t\t{\n\t\t\t\t\tbackground: #fb503b;\n\t\t\t\t}\n\t\t\t}\n\t\t<\/style>\n\t\t<div class=\"form-cover\">\n\t\t\t<form data-auto-scroll=\"\" data-no-message-redirect=\"\" data-thousand=\"\" data-decimal=\".\" data-delay=\"\" data-id=\"3\" class=\"fc-form fc-form-3 align- fc-temp-class save-form- dont-submit-hidden- remove-asterisk- icons-hide- disable-enter- label-placeholder field-border-visible frame-visible field-alignment-left\" style=\"width: 922px; color: #666666; font-size: 100%; background: #fb503b\">\n\t\t\t\t<!-- ngRepeat: page in Builder.FormElements track by $index --><div class=\"form-page form-page-0\" data-index=\"0\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"form-page-content      ng-not-empty\">\n\t\t\t\t\t\t<div data-identifier=\"field1\" data-index=\"0\" style=\"width: 25%\" class=\" form-element form-element-field1 options-false form-element-0 default-false form-element-type-oneLineText is-required-true odd -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"oneLineText-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Nimi<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input type=\"text\" placeholder=\"Nimi\" make-read-only=\"\" data-field-id=\"field1\" name=\"field1[]\" data-min-char=\"\" data-max-char=\"\" data-val-type=\"\" data-regexp=\"\" data-is-required=\"true\" data-allow-spaces=\"\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-input-mask=\"\" data-mask-placeholder=\"\" data-original-title=\"\"><i class=\"formcraft-icon formcraft-icon-type-person\">person<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field4\" data-index=\"1\" style=\"width: 25%\" class=\" even form-element form-element-field4 options-false form-element-1 default-false form-element-type-oneLineText is-required-false -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"oneLineText-cover field-cover  \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Firma<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input 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type=\"text\" placeholder=\"Kontakttelefon\" make-read-only=\"\" data-field-id=\"field2\" name=\"field2[]\" data-min-char=\"\" data-max-char=\"\" data-val-type=\"\" data-regexp=\"\" data-is-required=\"true\" data-allow-spaces=\"\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-input-mask=\"\" data-mask-placeholder=\"\" data-original-title=\"\"><i class=\"formcraft-icon formcraft-icon-type-phone\">phone<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field5\" data-index=\"4\" style=\"width: 100%\" class=\" form-element form-element-field5 options-false form-element-4 default-false form-element-type-dropdown is-required-false odd -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"dropdown-cover field-cover autocomplete-type- \"><span class=\"sub-label-false\"><span class=\"main-label\"><span >Teenus<\/span><\/span><span 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=\" \">Mis teenus huvitab Teid?<\/option><option value=\"Ettev\u00f5tte registreerimine Eestis\" class=\" \">Ettev\u00f5tte registreerimine Eestis<\/option><option value=\"Muudatuste tegemine \u00e4riregistris\" class=\" \">Muudatuste tegemine \u00e4riregistris<\/option><option value=\"Raamatupidamisteenused\" class=\" \">Raamatupidamisteenused<\/option><option value=\"Juriidilised teenused\" class=\" \">Juriidilised teenused<\/option><option value=\"Ettev\u00f5tte registreerimine Soomes\" class=\" \">Ettev\u00f5tte registreerimine Soomes<\/option><option value=\"Muu \u00e4riteenus\" class=\" \">Muu \u00e4riteenus<\/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=\"5\" style=\"width: 100%\" class=\" even form-element form-element-field6 options-false form-element-5 default-false form-element-type-textarea is-required-false -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 >Teade<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><textarea data-field-id=\"field6\" placeholder=\"Teade\" 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=\"6\" style=\"width: 100%\" class=\" form-element form-element-field7 options-false form-element-6 default-false form-element-type-submit is-required-false odd -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 \">SAADA<\/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_1733639692065{margin-bottom: 0px !important;}&#8221;]Punamoon O\u00dc h\u00fc\u00fcdlause on \u201eKui oleme koos, oleme tugevamad!\u201c, seet\u00f5ttu ei j\u00e4ta me t\u00e4helepanuta ka nii olulist teemat nagu ettev\u00f5tete abi ja kingitused. Oleme raamatupidamisfirma, seega r\u00e4\u00e4gime annetustest \u201eraamatupidamislikult\u201c ehk maksustamise seisukohast. Pole saladus, et maksudega ei koormata ainult neid kulusid, mis on otseselt seotud ettev\u00f5tte majandustegevusega. Annetused ei ole tavaliselt sellega [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4718,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4724","post","type-post","status-publish","format-standard","has-post-thumbnail","placeholder-for-hentry","category-raamatupidamisteenused"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ettev\u00f5tte annetuste maksustamine. Aasta 2026. - PUNAMOON O\u00dc<\/title>\n<meta name=\"description\" content=\"\u201eSoe s\u00e4ra\u201d (warm-glow giving) \u2013 just nii kirjeldas majandusteadlane James Andreoni juba 1980. aastate l\u00f5pus inimese tundeid, kes teeb annetuse. Kui teie ettev\u00f5te on valmis selle sisemise laterna s\u00fc\u00fctama, v\u00f5ib teile kasulik olla nimekiri organisatsioonidest, kellele tehtud kingitustele kehtib tulumaksusoodustus.Mis on TMIN-nimekiri ja kui palju saate aastas annetada ilma 28% maksmata? Loe l\u00e4hemalt Punamooni veebilehelt \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\/et\/raamatupidamisteenused\/ettevotte-annetuste-maksustamine\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HEA TEGUDE RAAMATUPIDAMINE. 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