Estonia Tax and Customs
In 2015, the Estonian Tax and Customs Board approached Uber to establish an automatic earnings declaration system for drivers. Drivers can opt-in to share their driving-related earnings directly with the tax office, automatically adding this to their tax return. Further, in 2018, Estonia introduced the Simplified Business Income Taxation Act which simplifies tax duties for part-time self-employed. While it does not explicitly address platform work, it does include platform economy services like transport, accommodation and food delivery. For individuals, income of up to €25,000 per year for services provided to natural persons are taxed at a 20% rate which includes both income and social taxes (compared to the regular tax rate of about 50%).
See further information here.
- On-location platform-determined routine work