DEFINITIONS

Income tax — a tax that is imposed on the income of a taxpayer from which the deductions allowed pursuant to law have been made.

Personal income tax — a tax that residents pay on their worldwide income.

METHODOLOGY

Source: Ministry of Finance of the Republic of Estonia.

Compiled on the basis of local budgets execution reports.

Due to rounding, the values of the aggregated data may differ from the sum.

CLASSIFICATIONS

Classification of Estonian administrative units and settlements (EHAK)

Classification of Estonian administrative units and settlements is available on the web site of Statistics Estonia www.stat.ee/metadata under the heading “Classifications”.

Changes in the administrative division in 1997–2002

Administrative unit Date of
enactment of
Regulation
Changes in the administrative division
Märjamaa rural municipality (Rapla county) 11.07.2002 Formed by the Government of the Republic Regulation No 228 on the basis of the former Märjamaa rural municipality (town), Märjamaa rural municipality and Loodna rural municipality
Kohila rural municipality (Rapla county) 11.07.2002 Formed by the Government of the Republic Regulation No 227 on the basis of the former Kohila rural municipality (town) and Kohila rural municipality
Räpina rural municipality (Põlva county) 11.07.2002 Formed by the Government of the Republic Regulation No 226 on the basis of the former Räpina city and Räpina rural municipality
Rapla rural municipality (Rapla county) 11.07.2002 Formed by the Government of the Republic Regulation No 225 on the basis of the former Rapla city and Rapla rural municipality
Anija rural municipality (Harju county) 11.07.2002 Formed by the Government of the Republic Regulation No 224 on the basis of the former Kehra city and Anija rural municipality
Antsla rural municipality (Võru county) 29.06.1999 Formed by the Government of the Republic Regulation No 208 on the basis of the former Antsla city and Antsla rural municipality
Kaarma rural municipality (Saare county) 15.06.1999 Formed by the Government of the Republic Regulation No 195 on the basis of the former Kaarma rural municipality and Kuressaare rural municipality
Vihula vald (Lääne-Viru maakond) 08.06.1999 Formed by the Government of the Republic Regulation No 180 on the basis of the former Vihula rural municipality and Võsu rural municipality
Karksi rural municipality (Viljandi county) 08.06.1999 Formed by the Government of the Republic Regulation No 184 on the basis of the former Karksi-Nuia city and Karksi rural municipality
Lihula rural municipality (Lääne county) 13.05.1999 Formed by the Government of the Republic Regulation No 151 on the basis of the former Lihula city and Lihula rural municipality
Otepää rural municipality (Valga county) 17.03.1999 Formed by the Government of the Republic Regulation No 100 on the basis of the former Otepää city and Pühajärve rural municipality
Kasepää rural municipality (Jõgeva county) 22.10.1998 Renamed by the Government of the Republic Regulation No 235 Kasepää rural municipality
Abja rural municipality (Viljandi county) 11.06.1998 Formed by the Government of the Republic Regulation No 133 on the basis of the former Abja-Paluoja city and Abja rural municipality
Karksi rural municipality (Viljandi county) 28.10.1997 Renamed by the Government of the Republic Regulation No 195 Karksi rural municipality

OTHER INFORMATION

Website of the Ministry of Finance of the Republic of Estonia: www.fin.ee

CONTACT PERSON

Marika Kivilaid
Analysis and Publications Service
Tel +372 625 8474
marika.kivilaid@stat.ee

Updated: 01.10.2010