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Sõiduautode tulumaksumuudatused

Published on: Published in: Artiklid

Kaob isikliku sõiduauto töösõitudeks kasutamise maksuvaba hüvitis

Sõiduautode tulumaksumuudatusedPigistatakse ka tulumaksuga. 1. juulist kaob võimalus maksta maksuvaba hüvitist töötajale, ametnikule või juriidilise isiku juhtimis- või kontrollorgani liikmele isikliku sõiduauto (s.t sellise sõiduauto, mis ei ole tööandja omandis ega valduses) töösõitudeks kasutamise eest ilma sõitude kohta arvestust pidamata. Tulumaksuseaduse § 13 lõike 3 punkti 2 kolmas lause hakkab olema: “Ühele isikule makstava hüvitise maksuvaba piirmäär on sõitude kohta arvestuse pidamise korral 0,30 eurot kilomeetri kohta, kuid mitte rohkem kui 335 eurot kalendrikuus iga hüvitist maksva tööandja kohta.“

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