PÖFF is listed among organizations eligible for tax-deductible donations.
This means that donations to PÖFF are tax-deductible – both for individuals and companies!

For Individuals

Tax benefits through your income declaration.
When you donate to PÖFF, you can deduct the donated amount from your taxable income in your annual tax return. This lowers your taxable income and allows you to receive a tax refund.

• The donation must be made to PÖFF’s official bank account.
• We will forward the donation information to the Estonian Tax and Customs Board if you correctly include your personal identification number when making the donation.

Example:

MTÜ Pimedate Ööde Filmifestival
IBAN: EE577700771005547635
Reference: donation + personal identification number

For Companies

Companies can make tax-free donations to PÖFF up to a certain limit:

• 3% of the total amount of salaries paid (subject to social tax) during the same year, or
• 10% of the previous financial year’s profit.

If a company donates more than the allowable limit, the excess amount will be subject to income tax at a rate of 22/78.
You can read more about it here.

Example:

MTÜ Pimedate Ööde Filmifestival
IBAN: EE577700771005547635
Reference: donation

If the company’s annual payroll is €100,000 or the previous year’s profit is €50,000:
The company can donate tax-free:

• €3,000 (3% of the payroll). If the donation exceeds this amount, the excess will be taxed at 22%.
• €5,000 (10% of the previous year's profit). If the donation exceeds this amount, the excess will be taxed at 22%.