{"id":4932,"date":"2025-12-29T00:00:43","date_gmt":"2025-12-29T00:00:43","guid":{"rendered":"https:\/\/punamoon.ee\/?p=4932"},"modified":"2026-03-26T10:50:09","modified_gmt":"2026-03-26T10:50:09","slug":"2025-aasta-ettevotjatele-olulised-uuendused-ja-valjakutsed-eestis","status":"publish","type":"post","link":"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/2025-aasta-ettevotjatele-olulised-uuendused-ja-valjakutsed-eestis\/","title":{"rendered":"2026. aasta ettev\u00f5tjatele: olulised uuendused ja v\u00e4ljakutsed Eestis"},"content":{"rendered":"[vc_row][vc_column][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Selles artiklis on esitatud l\u00fchike \u00fclevaade j\u00e4rgmistest teemadest:<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767011394443{margin-bottom: 0px !important;}&#8221;]\n<ul>\n<li><a href=\"#next1\">Millised maksum\u00e4\u00e4rad kehtivad 2026. aastal?<\/a><\/li>\n<li><a href=\"#next2\">Milline on miinimumpalga suurus?<\/a><\/li>\n<li><a href=\"#next3\">Milline on minimaalne sotsiaalmaksu kohustus?<\/a><\/li>\n<li><a href=\"#next4\">Kuidas toimub f\u00fc\u00fcsiliste isikute tulude maksustamine?<\/a><\/li>\n<li><a href=\"#next5\">Ettev\u00f5tete maksusoodustused 2026. aastal<\/a><\/li>\n<li><a href=\"#next6\">Kuidas toimub dividendide maksustamine?<\/a><\/li>\n<li><a href=\"#next10\">Milline on haigush\u00fcvitiste maksmise kord?<\/a><\/li>\n<li><a href=\"#next11\">Kui palju maksab ettev\u00f5tte avamine 2026. aastal?<\/a><a id=\"next1\"><\/a><\/li>\n<li><a href=\"#next12\">Ettev\u00f5tluskonto 2026<\/a><\/li>\n<li><a href=\"#next13\">V\u00e4ikeettev\u00f5tete erikord<\/a><\/li>\n<\/ul>\n[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Maksud ja m\u00e4\u00e4rad 2026. aastal &#8211; f\u00fc\u00fcsilised isikud:<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1774522200969{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"71\"><strong data-start=\"0\" data-end=\"71\">Maksud ja m\u00e4\u00e4rad 2026. aastal \u2014 v\u00e4ljamaksed f\u00fc\u00fcsilistele isikutele:<\/strong><\/p>\n<ul>\n<li data-start=\"0\" data-end=\"71\">Sotsiaalmaks 2026. aastal Eestis on <strong data-start=\"111\" data-end=\"118\">33%<\/strong>.<\/li>\n<li data-start=\"124\" data-end=\"167\">F\u00fc\u00fcsilise isiku tulumaksum\u00e4\u00e4r on <strong data-start=\"157\" data-end=\"164\">22%<\/strong>.<\/li>\n<li data-start=\"170\" data-end=\"264\">II pensionisamba sissemakse v\u00f5ib olla <strong data-start=\"208\" data-end=\"214\">2%<\/strong>, <strong data-start=\"216\" data-end=\"222\">4%<\/strong> v\u00f5i <strong data-start=\"227\" data-end=\"233\">6%<\/strong>, s\u00f5ltuvalt inimese valikust.<\/li>\n<li data-start=\"267\" data-end=\"377\">T\u00f6\u00f6tuskindlustusmakse on <strong data-start=\"292\" data-end=\"300\">1,6%<\/strong> (t\u00f6\u00f6taja osa, mis peetakse kinni brutopalgast) ja <strong data-start=\"351\" data-end=\"359\">0,8%<\/strong> (t\u00f6\u00f6andja osa).<\/li>\n<li data-start=\"380\" data-end=\"520\">Miinimumpalk on <strong>946<\/strong><strong data-start=\"396\" data-end=\"414\">\u00a0eurot kuus<\/strong> ja <strong data-start=\"418\" data-end=\"439\">5,67 eurot tunnis<\/strong>.<\/li>\n<li data-start=\"523\" data-end=\"737\">Sotsiaalmaksu miinimumkohustuse arvestamise aluseks olev kuum\u00e4\u00e4r t\u00f5useb 2026. aastal <strong data-start=\"608\" data-end=\"622\">886 euroni<\/strong>. Seega peab t\u00f6\u00f6andja tasuma sotsiaalmaksu v\u00e4hemalt <strong data-start=\"674\" data-end=\"695\">292,38 eurot kuus<\/strong> t\u00f6\u00f6lepingu alusel t\u00f6\u00f6tava t\u00f6\u00f6taja eest.<\/li>\n<li data-start=\"740\" data-end=\"862\">\u00dcldine tulumaksuvaba tulu on <strong data-start=\"769\" data-end=\"790\">8400 eurot aastas<\/strong> (v\u00f5i <strong data-start=\"796\" data-end=\"814\">700 eurot kuus<\/strong>) ning <strong data-start=\"821\" data-end=\"833\">ei s\u00f5ltu<\/strong> aasta brutotulu suurusest.<\/li>\n<li data-start=\"865\" data-end=\"1013\">Vanaduspension\u00e4ri tulumaksuvaba tulu on <strong data-start=\"905\" data-end=\"920\">fikseeritud<\/strong>, <strong data-start=\"922\" data-end=\"943\">9312 eurot aastas<\/strong> (v\u00f5i <strong data-start=\"949\" data-end=\"967\">776 eurot kuus<\/strong>) ning <strong data-start=\"974\" data-end=\"986\">ei s\u00f5ltu<\/strong> aasta brutotulu suurusest.<\/li>\n<\/ul>\n[\/vc_column_text][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Ettev\u00f5tete maksum\u00e4\u00e4rad 2026. aastal<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767011817578{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"41\"><strong data-start=\"0\" data-end=\"41\">Maksum\u00e4\u00e4rad 2026. aastal \u2014 ettev\u00f5tted<\/strong><\/p>\n<p data-start=\"0\" data-end=\"41\">K\u00e4ibemaksu standardm\u00e4\u00e4r: <strong data-start=\"70\" data-end=\"77\">24%<\/strong>.<\/p>\n<p data-start=\"0\" data-end=\"41\">Majutusteenuse k\u00e4ibemaksu soodusm\u00e4\u00e4r (AirBnB, Booking.com): <strong data-start=\"143\" data-end=\"150\">13%<\/strong>.<\/p>\n<p data-start=\"0\" data-end=\"41\">Perioodiliste v\u00e4ljaannete (tr\u00fcki- ja e-v\u00e4ljaanded) k\u00e4ibemaksu soodusm\u00e4\u00e4r: <strong data-start=\"230\" data-end=\"236\">9%<\/strong>.<\/p>\n<p data-start=\"0\" data-end=\"41\">K\u00e4ibemaksukohustuslaseks registreerimise piirm\u00e4\u00e4r: <strong data-start=\"293\" data-end=\"305\">40 000 \u20ac<\/strong>.<\/p>\n<p data-start=\"0\" data-end=\"41\">V\u00e4ljamakstud dividendide tulumaks on <strong data-start=\"348\" data-end=\"357\">22\/78<\/strong> netosummast v\u00f5i <strong data-start=\"374\" data-end=\"381\">22%<\/strong> brutosummast (<a href=\"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/2025-aasta-ettevotjatele-olulised-uuendused-ja-valjakutsed-eestis\/#next6\" target=\"_blank\" rel=\"noopener\">loe dividendide maksmise kohta t\u00e4psemalt allpool<\/a>).<a id=\"next2\"><\/a><\/p>\n[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Miinimumpalk 2026. aastal<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1774521847399{margin-bottom: 0px !important;}&#8221;]Miinimumpalk 2026. aastal on <strong>946\u00a0eurot<\/strong> kuus ja <strong>5,67 eurot<\/strong> tunnis. Miinimumpalga maksmise n\u00f5ue kehtib k\u00f5igile Eesti t\u00f6\u00f6andjatele. See t\u00e4hendab, et kui t\u00f6\u00f6taja t\u00f6\u00f6tab t\u00e4ist\u00f6\u00f6ajaga t\u00f6\u00f6lepingu alusel, ei tohi tema brutopalk olla v\u00e4iksem kui 946 eurot kuus. Miinimumpalga suurus m\u00f5jutab ka teatud sotsiaaltoetuste suurust.<a id=\"next3\"><\/a><\/p>\n[\/vc_column_text][vc_column_text css=&#8221;.vc_custom_1734973833178{margin-bottom: 0px !important;}&#8221;]<a href=\"https:\/\/punamoon.ee\/et\/faq-items\/kui-suur-on-brutopalga-alammaar-eestis\/\" target=\"_blank\" rel=\"noopener noreferrer\">Maksude arvutamist miinimumpalgalt saab vaadata siit.<\/a>[\/vc_column_text][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\/faq-items\/kui-suur-on-brutopalga-alammaar-eestis\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#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;]L\u00c4HEMALT[\/mk_button][mk_padding_divider][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Sotsiaalmaksu minimaalne kohustus<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767012052867{margin-bottom: 0px !important;}&#8221;]M\u00e4\u00e4r, millest arvutatakse sotsiaalmaksu minimaalne kohustus, t\u00f5useb 2026. aastal 886 euroni. Seega peab t\u00f6\u00f6andja maksma sotsiaalmaksu v\u00e4hemalt <strong>292,38 eurot<\/strong> kuus t\u00f6\u00f6taja eest, kes t\u00f6\u00f6tab t\u00f6\u00f6lepingu alusel. Kohustus kehtib ka siis, kui t\u00f6\u00f6taja t\u00f6\u00f6tab osakoormusega ja tema brutopalk on v\u00e4iksem kui 886 eurot kuus, kuid tema t\u00f6\u00f6suhe selle t\u00f6\u00f6andjaga on peamine v\u00f5i ainus. Sotsiaalmaksu tasumine alates <strong>292,38 eurost<\/strong> kuus on enamasti kohustuslik tingimus tervisekassa kindlustuse kehtima hakkamiseks.<\/p>\n<p>L\u00e4hemalt sotsiaalmaksu minimaalse kohustuse kohta saab lugeda <a href=\"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/sotsiaalmaks-eestis-punamoon-ou\/\" target=\"_blank\" rel=\"noopener\">siit.<\/a><a id=\"next4\"><\/a>[\/vc_column_text][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\/sotsiaalmaks-eestis-punamoon-ou\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#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;]L\u00c4HEMALT[\/mk_button][mk_padding_divider][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>F\u00fc\u00fcsiliste isikute tulude maksustamine<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767012164025{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"589\">Alates 1. jaanuarist 2026 kaotatakse Eestis kaheksa aastat kehtinud \u201emaksuk\u00fc\u00fcr\u201c ning kehtestatakse \u00fchtne tulumaksuvaba miinimum <strong data-start=\"128\" data-end=\"142\">700 \u20ac kuus<\/strong> (v\u00f5i <strong data-start=\"148\" data-end=\"165\">8400 \u20ac aastas<\/strong>) s\u00f5ltumata sissetuleku suurusest. Vanaduspension\u00e4ridele j\u00e4\u00e4b automaatselt kehtima k\u00f5rgem tulumaksuvaba miinimum \u2014 <strong data-start=\"280\" data-end=\"294\">776 \u20ac kuus<\/strong> (9312 \u20ac aastas). N\u00fc\u00fcdsest ei ole enam vaja teha sissetuleku prognoose tulumaksuvaba miinimumi arvestamiseks. Selle igakuiseks rakendamiseks tuleb endiselt esitada tulu maksjale (tavaliselt t\u00f6\u00f6andjale) vabas vormis avaldus \u2014 ning oluline on, et avaldus oleks esitatud ainult \u00fchele tulu maksjale.<\/p>\n<p data-start=\"591\" data-end=\"956\">Tulumaksuvaba miinimumi arvestatakse kuup\u00f5hiselt: igas kalendrikuus saab arvesse v\u00f5tta maksimaalselt <strong data-start=\"692\" data-end=\"701\">700 \u20ac<\/strong>. See t\u00e4hendab, et kui m\u00f5nes kuus ei kasutatud seda summat t\u00e4ielikult (n\u00e4iteks madala sissetuleku, v\u00e4ljamaksete puudumise v\u00f5i avalduse esitamata j\u00e4tmise t\u00f5ttu), ei saa t\u00f6\u00f6andja \u201e\u00fclej\u00e4\u00e4ki\u201c j\u00e4rgmisse kuusse kanda ega suurendada seal tulumaksuvaba miinimumi.<\/p>\n<p data-start=\"958\" data-end=\"1277\">Samas ei muutu see miinimum \u201ekaotatuks\u201c: kui aasta jooksul kasutati seda osaliselt v\u00f5i ei kasutatud \u00fcldse, saab selle arvesse v\u00f5tta f\u00fc\u00fcsilise isiku tuludeklaratsiooni esitamisel \u2014 siis arvutatakse tulumaks aasta kokkuv\u00f5ttes \u00fcmber ning enammakse korral tagastatakse see (deklaratsioon esitatakse kuni <strong data-start=\"1258\" data-end=\"1275\">30. aprillini<\/strong>).<\/p>\n<p data-start=\"1279\" data-end=\"1373\" data-is-last-node=\"\" data-is-only-node=\"\">Samuti t\u00fchistatakse plaan t\u00f5sta tulumaksum\u00e4\u00e4ra 24%-ni \u2014 <strong>2026. aastal j\u00e4\u00e4b m\u00e4\u00e4r 22%-ks.<\/strong><a id=\"next5\"><\/a><\/p>\n[\/vc_column_text][mk_padding_divider][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Ettev\u00f5tete maksusoodustused 2026. aastal<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767012828760{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"44\"><strong data-start=\"0\" data-end=\"44\">Maksusoodustuste piirm\u00e4\u00e4rad 2026. aastal<\/strong><\/p>\n<ul>\n<li data-start=\"48\" data-end=\"162\">V\u00e4lisl\u00e4hetuse p\u00e4evaraha maksimaalne m\u00e4\u00e4r \u2014 <strong data-start=\"91\" data-end=\"103\">75 eurot<\/strong> (esimesed 15 p\u00e4eva, kuid mitte rohkem kui 15 p\u00e4eva kuus)<\/li>\n<li data-start=\"165\" data-end=\"228\">V\u00e4lisl\u00e4hetuse p\u00e4evaraha \u2014 <strong data-start=\"191\" data-end=\"203\">40 eurot<\/strong> (j\u00e4rgnevatel p\u00e4evadel)<\/li>\n<li data-start=\"231\" data-end=\"287\">V\u00e4lisl\u00e4hetuse p\u00e4evaraha minimaalne m\u00e4\u00e4r \u2014 <strong data-start=\"273\" data-end=\"285\">40 eurot<\/strong><\/li>\n<li data-start=\"290\" data-end=\"380\">Kulud klientide ja \u00e4ripartnerite vastuv\u00f5tuks \u2014 <strong data-start=\"337\" data-end=\"378\">50 eurot kuus + 2% brutopalga fondist<\/strong><\/li>\n<li data-start=\"383\" data-end=\"455\">Reklaamkingitused ja reklaamiteenused \u2014 <strong data-start=\"423\" data-end=\"453\">21 eurot ilma k\u00e4ibemaksuta<\/strong><\/li>\n<li data-start=\"458\" data-end=\"523\">T\u00f6\u00f6tajate majutuskulud \u2014 <strong data-start=\"483\" data-end=\"501\">500 eurot kuus<\/strong> Tallinnas ja Tartus<\/li>\n<li data-start=\"526\" data-end=\"588\">T\u00f6\u00f6tajate majutuskulud \u2014 <strong data-start=\"551\" data-end=\"569\">250 eurot kuus<\/strong> teistes linnades<\/li>\n<li data-start=\"591\" data-end=\"730\">Isikliku s\u00f5iduauto kasutamise h\u00fcvitis t\u00f6\u00f6\u00fclesannete t\u00e4itmisel \u2014 <strong data-start=\"655\" data-end=\"686\">0,50 eurot kilomeetri kohta<\/strong>, kuid mitte rohkem kui <strong data-start=\"710\" data-end=\"728\">550 eurot kuus<\/strong><\/li>\n<li data-start=\"733\" data-end=\"788\">T\u00f6\u00f6taja tervise edendamise kulud \u2014 <strong data-start=\"768\" data-end=\"788\">400 eurot aastas<\/strong><\/li>\n<\/ul>\n<p data-start=\"790\" data-end=\"1024\" data-is-last-node=\"\" data-is-only-node=\"\">Maksusoodustuste rakendamiseks on oluline t\u00e4ita kehtestatud tingimused ja vormistada ettev\u00f5ttes dokumendid korrektselt. Kutsume teid vene keeles toimuvale koolitusele maksusoodustuste teemal <strong data-start=\"981\" data-end=\"999\">17. veebruaril<\/strong>. <a href=\"https:\/\/pood.aripaev.ee\/kak-zakonno-spisat-rashody-na-firmu-i-snizit-nalogovuyu-nagruzku\" target=\"_blank\" rel=\"noopener\">Registreerimine lingil<\/a>:<a id=\"next6\"><\/a><\/p>\n[\/vc_column_text][mk_padding_divider][mk_button dimension=&#8221;outline&#8221; corner_style=&#8221;full_rounded&#8221; size=&#8221;large&#8221; url=&#8221;https:\/\/pood.aripaev.ee\/kak-zakonno-spisat-rashody-na-firmu-i-snizit-nalogovuyu-nagruzku&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#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;]L\u00c4HEMALT[\/mk_button][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Dividendide maksustamine<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767013561787{margin-bottom: 0px !important;}&#8221;]<strong>V\u00e4ljamakstud dividendide maksum\u00e4\u00e4r on 22\/78 netosummast v\u00f5i 22% brutodividendide summast.\u00a0<\/strong><\/p>\n<p>Kaotatakse alandatud dividendimaksum\u00e4\u00e4r (14\/86); n\u00fc\u00fcd maksustatakse k\u00f5ik dividendid \u00fchtse m\u00e4\u00e4raga 22\/78. Nende dividendide osas, mis varasemalt maksti v\u00e4lja soodusm\u00e4\u00e4raga 14\/86 ja millelt ei peetud kinni 7%, kantakse 7% kinnipidamise kohustus edasi tulevastesse perioodidesse.<\/p>\n<p><strong>Kohustuslikud tingimused dividendide v\u00e4ljamaksmiseks:<\/strong><\/p>\n<ul>\n<li>Osa\u00fchingu puhul on osakapital sisse makstud, sellest on teatatud nii \u00e4riregistrile kui ka m\u00e4rgitud TSD-sse;<\/li>\n<li>Ettev\u00f5tte aastaaruanne on koostatud ja juhatuse poolt kinnitatud;<\/li>\n<li>majandusaasta on l\u00f5petatud kasumiga v\u00f5i ettev\u00f5ttel on jaotamata kasumit varasematest aastatest; dividendide v\u00e4ljamakse ei tohi kahjustada ettev\u00f5tte majanduslikku olukorda ega maksev\u00f5imet;<\/li>\n<li>P\u00e4rast dividendide v\u00e4ljamaksmist ei ole ettev\u00f5tte omakapital &#8220;\u00e4ra s\u00f6\u00f6dud&#8221;, ei tohi ettev\u00f5tte omakapital v\u00e4heneda alla n\u00f5utava taseme.;<\/li>\n<li>Osanike otsus dividendide v\u00e4ljamaksmiseks on olemas.<\/li>\n<\/ul>\n<p>L\u00e4hemalt dividendide maksustamise kohta saab lugeda <a href=\"https:\/\/punamoon.ee\/et\/faq-items\/kuidas-toimub-ettevotte-kasumi-ja-dividendide-maksustamine\/\" target=\"_blank\" rel=\"noopener\">siit<\/a>.<a id=\"next10\"><\/a>[\/vc_column_text][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\/faq-items\/kuidas-toimub-ettevotte-kasumi-ja-dividendide-maksustamine\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#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;]L\u00c4HEMALT[\/mk_button][mk_padding_divider][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Haigush\u00fcvitiste maksmise kord 2026. aastal<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767013326075{margin-bottom: 0px !important;}&#8221;]Koosk\u00f5las kehtiva haigush\u00fcvitiste maksmise korraga on t\u00f6\u00f6andjal kohustus maksta haigush\u00fcvitist alates haigestumise <strong>4. p\u00e4evast kuni 8. p\u00e4evani 70%<\/strong> ulatuses t\u00f6\u00f6taja keskmisest t\u00f6\u00f6tasust. Alates haiguse v\u00f5i vigastuse 9. p\u00e4evast maksab h\u00fcvitist Tervisekassa.<\/p>\n<p>T\u00f6\u00f6andja on olemas v\u00f5imalus (mitte kohustus) maksta v\u00f5i lisatasuda t\u00f6\u00f6tajale haigush\u00fcvitist alates haiguse esimesest kalendrip\u00e4evast kuni haiguslehe l\u00f5puni kuni 100% keskmisest t\u00f6\u00f6tasust. See t\u00e4hendab, et sisuliselt pakutakse ettev\u00f5tjale v\u00f5imalust kompenseerida t\u00f6\u00f6tajale vahet keskmise t\u00f6\u00f6tasu ja t\u00f6\u00f6v\u00f5imetush\u00fcvitise vahel ning kasutada selleks m\u00f5nev\u00f5rra soodsamat maksustamist nende maksete osas.<\/p>\n<p>Tuletame meelde, et sellelt makstavalt summalt peetakse kinni ainult 22% tulumaks. See t\u00e4hendab, et sellele maksele ei rakendu sotsiaalmaks, t\u00f6\u00f6tuskindlustus ega kogumispension. Haigush\u00fcvitise maksmine deklareeritakse TSD-s v\u00e4ljamakse koodiga \u201e24\u201c. H\u00fcvitise osa, mis \u00fcletab keskmise t\u00f6\u00f6tasu, maksustatakse nagu tavaline t\u00f6\u00f6tasu ja deklareeritakse eraldi reana v\u00e4ljamakse koodidega 10, 11, 12, 13, 21, 22 v\u00f5i 23, s\u00f5ltuvalt v\u00e4ljamakse liigist. See kord kehtib ka juhatuse liikmete puhul. Kohustuslik tingimus on haiguslehe olemasolu.<a id=\"next11\"><\/a>[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>M\u00f5nede riigil\u00f5ivude suurus 2026. aastal<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767013437809{margin-bottom: 0px !important;}&#8221;]\n<p data-start=\"0\" data-end=\"50\"><strong data-start=\"0\" data-end=\"50\">Riigil\u00f5ivud ettev\u00f5tte asutamisel 2026. aastal:<\/strong><\/p>\n<ul>\n<li data-start=\"54\" data-end=\"88\">Aktsiaselts (AS) \u2014 <strong data-start=\"73\" data-end=\"86\">200 eurot<\/strong><\/li>\n<li data-start=\"91\" data-end=\"152\">Osa\u00fching (O\u00dc) \u2014 <strong data-start=\"107\" data-end=\"120\">265 eurot<\/strong> (<strong data-start=\"122\" data-end=\"149\">notari juures 200 eurot<\/strong>)<\/li>\n<li data-start=\"155\" data-end=\"205\">F\u00fc\u00fcsilisest isikust ettev\u00f5tja (FIE) \u2014 <strong data-start=\"193\" data-end=\"205\">20 eurot<\/strong><\/li>\n<\/ul>\n<p data-start=\"207\" data-end=\"263\"><strong data-start=\"207\" data-end=\"263\">Riigil\u00f5ivud B-kaardi andmete muutmisel 2026. aastal:<\/strong><\/p>\n<ul>\n<li data-start=\"267\" data-end=\"300\">Aktsiaselts (AS) \u2014 <strong data-start=\"286\" data-end=\"298\">25 eurot<\/strong><\/li>\n<li data-start=\"303\" data-end=\"333\">Osa\u00fching (O\u00dc) \u2014 <strong data-start=\"319\" data-end=\"331\">25 eurot<\/strong><\/li>\n<li data-start=\"336\" data-end=\"386\">F\u00fc\u00fcsilisest isikust ettev\u00f5tja (FIE) \u2014 <strong data-start=\"374\" data-end=\"386\">10 eurot<\/strong><\/li>\n<\/ul>\n<p><strong>Riigil\u00f5iv registrist kustutatud ettev\u00f5tte ennistamisel 2026. aastal on 200 eurot.<\/strong><a id=\"next12\"><\/a>[\/vc_column_text][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\/korporatiivsed-teenused\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#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;]L\u00c4HEMALT[\/mk_button][mk_padding_divider][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>Ettev\u00f5tluskonto 2026. aastal<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767118626933{margin-bottom: 0px !important;}&#8221;]Tuletame meelde, et ettev\u00f5tluskonto on ettev\u00f5tlusvorm v\u00e4ikese aastak\u00e4ibega kuni <strong>40 000 eurot<\/strong>. Ettev\u00f5tluskontot saab avada ainult LHV pangas. Kui ettev\u00f5tluskontole laekub raha, broneerib LHV pank sellest summast maksu ja kannab selle edasi Maksu- ja Tolliametile. Selline ettev\u00f5tja ei pea esitama aruandeid ega pidama raamatupidamist. Kulutusi arvesse v\u00f5tta ei saa, maksustatakse k\u00f5ik kontole laekumised. Selline ettev\u00f5tlusvorm sobib ideaalselt teenuste osutamiseks eraisikutele (n\u00e4iteks lapsehoidja, era\u00f5petaja, personaaltreener) v\u00f5i omavalmistatud kaupade m\u00fc\u00fcgiks tingimusel, et kaupade valmistamise ja teenuse osutamise kulud on v\u00e4ikesed.<\/p>\n<p>Maksustamise m\u00e4\u00e4r ettev\u00f5tluskontol on <strong>20%<\/strong>, mida rakendatakse kogu aastatulule kuni <strong>40 000 eurot.<\/strong> Kui ettev\u00f5tluskonto omanikul on liitumine teise samba pensionifondiga, v\u00f5etakse lisaks k\u00f5ikidelt ettev\u00f5tluskontole laekuvatelt summadelt pensionifondi makse (<strong>2%, 4% v\u00f5i 6%<\/strong>). Oluline on m\u00e4rkida, et kui ettev\u00f5tluskonto omanikul puuduvad teised t\u00f6\u00f6kohad, peab tema kontole laekuma v\u00e4hemalt <strong>2436,50<\/strong> <strong>eurot kuus<\/strong> 2026. aastal, et kehtiks riiklik ravikindlustus.<\/p>\n<p>Andmed ettev\u00f5tluskonto numbri, omaniku nime ja isikukoodi kohta on avalikud andmed ning on k\u00e4ttesaadavad Maksu- ja Tolliameti veebilehel.<\/p>\n<p>Kui juriidiline isik maksab ettev\u00f5tluskontole teenuse eest, peab juriidiline isik deklareerima selle makse TSD lisa 6 koodiga 6080. Maksum\u00e4\u00e4r juriidilisele isikule on<strong> 22\/78<\/strong> teenuse eest makstud summast.<a id=\"next13\"><\/a>[\/vc_column_text][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\/faq-items\/millist-ettevotlusvormi-valida\/&#8221; target=&#8221;_blank&#8221; align=&#8221;center&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#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;]L\u00c4HEMALT[\/mk_button][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<strong>V\u00e4ikeettev\u00f5tete erikord<\/strong>[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767013756999{margin-bottom: 0px !important;}&#8221;]<strong data-start=\"0\" data-end=\"64\" data-is-only-node=\"\">2026. aastal j\u00e4tkub Euroopa Liidus uus maksustamise erikord.<\/strong> See erikord on m\u00f5eldud n\u00e4iteks ettev\u00f5tetele, kes tegelevad v\u00e4iksemahulise m\u00fc\u00fcgiga e-poodide kaudu EL-is, v\u00f5i neile, kes rendivad ruume v\u00e4lja teises EL-i liikmesriigis.<\/p>\n<p>V\u00e4ikeettev\u00f5tjaks loetakse isikut, kellel:<\/p>\n<ul>\n<li>on k\u00f5igis EL-i riikides kokku k\u00e4ive jooksval ja eelmisel kalendriaastal kuni 100 000 eurot, ja<\/li>\n<li>\u00fckski k\u00e4ive ei \u00fcleta eraldi riikides k\u00e4ibemaksukohustuslaseks registreerimise piiri (n\u00e4iteks Eestis on see piirm\u00e4\u00e4r 40 000 eurot).<\/li>\n<\/ul>\n<p><strong>N\u00f5utavad tegevused:<\/strong><\/p>\n<ol>\n<li>Esitada avaldus Eesti Maksu- ja Tolliameti kaudu. Avaldus tuleb esitada iga EL-i riiki kohta eraldi.<\/li>\n<li>Oodata otsust: avalduse menetlemine kestab kuni 35 t\u00f6\u00f6p\u00e4eva (umbes 1,5 kuud).<\/li>\n<li>Saada registreerimisnumber sufiksiga \u201eEX\u201c.<\/li>\n<li>Tegutseda mittemaksukohustuslasena nendes riikides, kus luba on saadud.<\/li>\n<li>Pidada tehingute \u00fcle arvestust riigiti.<\/li>\n<li>Esitada kvartaliaruanded.<\/li>\n<\/ol>\n<p>See kord on vabatahtlik. Eeldatakse, et see lihtsustab ettev\u00f5tjate asjaajamist ja v\u00e4hendab halduskulusid v\u00e4ikese k\u00e4ibega ettev\u00f5tete jaoks. Kord v\u00f5imaldab ka v\u00e4ltida registreerimist teistes EL-i riikides. Tuletame meelde, et selline registreerimise kohustus tekib n\u00e4iteks juhul, kui ettev\u00f5ttel on ladu teises EL-i riigis v\u00f5i kui see m\u00fc\u00fcb kaupu Amazon\u2019i laost teises riigis.<a id=\"next14\"><\/a>[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][vc_column_text css=&#8221;.vc_custom_1734979097555{margin-bottom: 0px !important;}&#8221;]Pole vaja kogu seda teavet meeles pidada. V\u00f5tke meiega \u00fchendust raamatupidamisteenuste osas, ja me hoolitseme k\u00f5ige eest ise![\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_padding_divider][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767013784434{margin-bottom: 0px !important;}&#8221;]Loodame, et teave, mida jagame oma veebisaidil, on teile kasulik nii \u00e4ri planeerimisel kui ka algaval 2026. aastal.[\/vc_column_text][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]<em>\u00d5nnitleme teid saabuvate p\u00fchade puhul! Soovime teie ettev\u00f5ttele edu, \u00f5itsengut ja heaolu. Nagu alati, p\u00fc\u00fcame j\u00e4tkuvalt aidata kaasa teie ettev\u00f5tte edule, olles usaldusv\u00e4\u00e4rne abiline raamatupidamise, juriidiliste ja migratsioonik\u00fcsimuste lahendamisel.<\/em>[\/mk_fancy_title][mk_padding_divider][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1734979365749{margin-bottom: 0px !important;}&#8221;]<strong>Ait\u00e4h, et lugesite artikli l\u00f5puni! Kui see teile meeldis, jagage seda s\u00f5pradega!<\/strong>[\/vc_column_text][vc_facebook type=&#8221;button_count&#8221; css=&#8221;.vc_custom_1609704616297{margin-right: 10px !important;margin-left: 10px !important;border-right-width: 10px !important;border-left-width: 10px !important;padding-right: 10px !important;padding-left: 10px !important;}&#8221;][vc_column_text css=&#8221;.vc_custom_1734979387463{margin-bottom: 0px !important;}&#8221;]Materjalide autor ja omanik on PUNAMOON O\u00dc. Materjalide \u00fcmbertr\u00fckk ei ole lubatud. Materjalide jagamine internetis on lubatud ainult aktiivse lingina artiklile.[\/vc_column_text][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1734979411166{margin-bottom: 0px !important;}&#8221;]Punamoon O\u00dc pakub raamatupidamis-, juriidilisi- ja migratsiooniteenuseid. Teenuste tellimiseks saate t\u00e4ita alloleva vormi.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1734979461175{margin-bottom: 0px !important;}&#8221;]<div data-uniq='69dadf8f8159b' class='uniq-69dadf8f8159b 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 .fc-pagination-cover .fc-pagination\n\t\t\t\t{\n\t\t\t\t\tbackground-color: #fb503b !important;\n\t\t\t\t}\n\t\t\t}\n\t\t\t\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .submit-cover .submit-button,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .fileupload-cover .button-file,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .field-cover .button,\n\t\t\t.formcraft-datepicker .ui-datepicker-header,\n\t\t\t.formcraft-datepicker .ui-datepicker-title\n\t\t\t{\n\t\t\t\tbackground: #381f1b;\n\t\t\t\tcolor: #fff;\n\t\t\t}\n\t\t\t.formcraft-datepicker td .ui-state-active,\n\t\t\t.formcraft-datepicker td .ui-state-hover,\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\tbackground: #381f1b;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-header,\n\t\t\t.formcraft-css .fc-form .field-cover>div.full hr\n\t\t\t{\n\t\t\t\tborder-color: #311b17;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-prev:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker .ui-datepicker-next:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker select.ui-datepicker-month:hover,\n\t\t\t#ui-datepicker-div.formcraft-datepicker select.ui-datepicker-year:hover\n\t\t\t{\n\t\t\t\tbackground-color: #311b17;\n\t\t\t}\n\t\t\t.formcraft-css .fc-pagination>div.active .page-number,\n\t\t\t.formcraft-css .form-cover-builder .fc-pagination>div:first-child .page-number\n\t\t\t{\n\t\t\t\tbackground-color: #fb503b;\n\t\t\t\tcolor: #fff;\n\t\t\t}\n\t\t\t#ui-datepicker-div.formcraft-datepicker table.ui-datepicker-calendar th,\n\t\t\t#ui-datepicker-div.formcraft-datepicker table.ui-datepicker-calendar td.ui-datepicker-today a,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .star-cover label,\n\t\t\thtml .formcraft-css .fc-form.label-floating .form-element .field-cover.has-focus>span,\n\t\t\t.formcraft-css .fc-form.fc-form-3 .form-element .customText-cover a,\n\t\t\t.formcraft-css .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 type=\"text\" placeholder=\"Firma\" make-read-only=\"\" data-field-id=\"field4\" name=\"field4[]\" data-min-char=\"\" data-max-char=\"\" data-val-type=\"\" data-regexp=\"\" data-is-required=\"false\" 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-business_center\">business_center<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field3\" data-index=\"2\" style=\"width: 25%\" class=\" form-element form-element-field3 options-false form-element-2 default-false form-element-type-email is-required-true odd -handle\">\n\t\t\t\t\t\t\t<div class=\"form-element-html\"><div ><label class=\"email-cover field-cover  \"><span class=\"sub-label-true\"><span class=\"main-label\"><span >E-post<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input placeholder=\"E-post\" data-field-id=\"field3\" type=\"text\" data-val-type=\"email\" make-read-only=\"\" data-is-required=\"true\" name=\"field3\" class=\"validation-lenient\" data-placement=\"right\" data-toggle=\"tooltip\" tooltip=\"\" data-trigger=\"focus\" data-html=\"true\" data-original-title=\"\"><i class=\"formcraft-icon\">email<\/i><\/div><\/label><\/div><\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><div data-identifier=\"field2\" data-index=\"3\" style=\"width: 25%\" class=\" even form-element form-element-field2 options-false form-element-3 default-false form-element-type-oneLineText is-required-true -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 >Kontakttelefon<\/span><\/span><span class=\"sub-label\"><\/span><\/span><div><span class=\"error\"><\/span><input 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_column][mk_divider style=&#8221;thick_solid&#8221; divider_width=&#8221;one_fourth&#8221; border_color=&#8221;#fb503b&#8221; margin_top=&#8221;40&#8243; margin_bottom=&#8221;40&#8243;][mk_padding_divider][mk_fancy_title size=&#8221;18&#8243; font_family=&#8221;none&#8221;]Selles artiklis on esitatud l\u00fchike \u00fclevaade j\u00e4rgmistest teemadest:[\/mk_fancy_title][mk_padding_divider][vc_column_text css=&#8221;.vc_custom_1767011394443{margin-bottom: 0px !important;}&#8221;] Millised maksum\u00e4\u00e4rad kehtivad 2026. aastal? Milline on miinimumpalga suurus? Milline on minimaalne sotsiaalmaksu kohustus? Kuidas toimub f\u00fc\u00fcsiliste isikute tulude maksustamine? Ettev\u00f5tete maksusoodustused 2026. aastal Kuidas toimub dividendide maksustamine? Milline on haigush\u00fcvitiste maksmise kord? Kui palju maksab ettev\u00f5tte [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5149,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-4932","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>Maksud ja m\u00e4\u00e4rad Eestis 2026 - Punamoon O\u00dc<\/title>\n<meta name=\"description\" content=\"\u2705 Maksum\u00e4\u00e4rad\u2705 Maksusoodustused\u2705 Miinimumpalga suurus\u2705 Haigush\u00fcvitise maksmise kord\u2705 Ettev\u00f5tluskonto\u2705 Dividendide maksustamine\" \/>\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\/2025-aasta-ettevotjatele-olulised-uuendused-ja-valjakutsed-eestis\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maksud ja m\u00e4\u00e4rad Eestis 2026\" \/>\n<meta property=\"og:description\" content=\"\u2705 Maksum\u00e4\u00e4rad\u2705 Maksusoodustused\u2705 Miinimumpalga suurus\u2705 Haigush\u00fcvitise maksmise kord\u2705 Ettev\u00f5tluskonto\u2705 Dividendide maksustamine\" \/>\n<meta property=\"og:url\" content=\"https:\/\/punamoon.ee\/et\/raamatupidamisteenused\/2025-aasta-ettevotjatele-olulised-uuendused-ja-valjakutsed-eestis\/\" \/>\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=\"2025-12-29T00:00:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-26T10:50:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/punamoon.ee\/wp-content\/uploads\/2025\/12\/maksud_2026_eesti.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=\"10 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Maksud ja m\u00e4\u00e4rad Eestis 2026 - 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