Forest income tax calculator (Estonia)

A private person selling timber or harvesting rights may deduct direct sales costs (felling, transport) and documented forest management costs (renewal, planting, tending, protection). Everyone may additionally deduct up to €5,000 per year (also covering Natura 2000 support). The rest is taxed at 22%. Management costs exceeding income can be carried forward up to 3 years. Land tax and grant-covered costs are not deductible.