Comparing Latvia’s experience in various areas with Estonia’s performance is as usual as receiving MindLink Flash News in your inbox each week. In this article we have put together information about Estonian tax bases and rates applicable in 2018 – for a better understanding and informed conclusions about the Estonian tax burden and especially its administrative burden. For example, Estonia is doing fairly well with a single daily allowance for business trips to any country, while Latvian legislation prescribes different daily rates for 77 countries.