Eelarve- ja struktuurikava eduaruanne 2026

Riigikantselei Meie 24.04.2026 nr 1.1-10.1/1839-1 Protokollilise otsuse eelnõu Eelarve- ja struktuurikava eduaruanne 2026 Austatud riigisekretär Esitame Vabariigi Valitsusele 30.04.2026 istungile heakskiitmiseks Eesti eelarve- ja struktuurikava iga-aastase eduaruande. Lugupidamisega (allkirjastatud digitaalselt) Jürgen Ligi rahandusminister Lisad: 1. Seletuskiri 2. Otsuse eelnõu 3. Eesti eelarve- ja struktuurikava iga-aastane Eduaruanne 4. Lisa 2. Eesti raport CeSaR infosüsteemis 2026 Kadri Klaos 5885 1367 [email protected] Suur-Ameerika 1 / 10122 Tallinn / 611 3558 / [email protected] / www.rahandusministeerium.ee registrikood 70000272  Vabariigi Valitsuse istungi protokolli märgitava otsuse „Eelarve- ja struktuurikava eduaruanne 2026“ eelnõu seletuskiri 1. Sissejuhatus Euroopa Liidu liikmesriikide poolt kokku lepitud Euroopa majanduse juhtimise raamistiku reform jõustus 30. aprillil 2024. aastal. Uute majanduspoliitika koordineerimise põhimõtete järgi hakkasid Euroopa Liidu liikmesriigid alates 2024. aastast koostama riiklikku keskpika perioodi eelarve- ja struktuurikava, mille täitmist hakatakse jälgima iga-aastaste eduaruannetega. Iga-aastased eduaruanded on olulised EL Nõukogu soovituste elluviimise jälgimiseks, mis kinnitavad keskpika perioodi eelarve- ja struktuuripoliitika plaane. Need käsitlevad seda, kas Nõukogu soovituses kehtestatud netokulude trajektoorist on kinni peetud. Eelnõu ja seletuskirja on koostanud Rahandusministeeriumi fiskaalpoliitika osakonna riigirahanduse talituse juhataja Kadri Klaos ([email protected], tel 5885 1367), Riigikantselei strateegilise planeerimise valdkonna juht Külli Tammur ([email protected], tel 5851 3331). Eelnõu juriidilist kvaliteeti on kontrollinud Rahandusministeeriumi õigusloome valdkonna juht Virge Aasa ([email protected], tel 5885 1493). 2. Eelnõu eesmärk ja sisu Käesolev eduaruanne põhineb 2025. aasta esialgsetel andmetel ning 2026. ja 2027. aasta osas Rahandusministeeriumi viimasel prognoosil. Riigirahanduse prognoos tugineb makromajandusprognoosi baasstsenaariumile ning lähtub kehtivatest poliitikatest ja õigusaktidest. Uue valitsusliidu kokkuleppest tulenevate muutustega ei ole arvestatud. Kulude prognoosi osas on peamiseks aluseks möödunud aasta sügisel koostatud eelarvestrateegias langetatud otsused, arvestuslike kulude osas (peamiselt sotsiaalkulud) on prognoosi uuendatud. Aruandega anname ülevaate makromajandusklikust olukorrast ja väljavaadetest. Põhjalik ülevaade antakse Eesti netokulude kasvust ning 2025. ja 2026. aastate tulumeetmete mõjudest ning nende muutustest. Lisaks antakse aru riigi reformide ja investeeringutega edenemise kohta. Kõikide reformide kohta raporteeritakse ajakavas püsimist ning täpsemat infot on võimalik saada lisatud CeSar väljavõtettes. 3. Eelnõu vastavus Euroopa Liidu õigusele Iga-aastane eduaruanne esitatakse vastavalt Euroopa Parlamendi ja nõukogu määruse (EL) 2024/1263 majanduspoliitika tulemusliku koordineerimise ja mitmepoolse eelarvejärelevalve kohta ning millega tunnistatakse kehtetuks nõukogu määrus (EÜ) nr 1466/97 (ELT L, 2024, 30.04.2024) artiklile 21. 4. Protokollilise otsuse mõjud Pärast heakskiitmist esitab Rahandusministeerium „Eelarve- ja struktuurikava eduaruanne 2026“ Euroopa Liidu Nõukogule ja Euroopa Komisjonile vastavalt Euroopa Parlamendi ja Nõukogu määrusele (EL) 2024/1263 ning avaldab „Eelarve- ja struktuurikava eduaruanne 2026“ ministeeriumi veebilehel. Aruanne on sisendiks Euroopa Komisjoni prognoosile ning Eesti riigile andavatele hinnangutele. 5. Protokollilise otsuse rakendamisega seotud tegevused, vajalikud kulud ja rakendamise eeldatavad tulud Eelnõu jõustumisega ei kaasne tulusid ega kulusid. 6. Protokollilise otsuse jõustumine Protokolliline otsus jõustub üldises korras. 7. Protokollilise otsuse eelnõu kooskõlastamine, huvirühmade kaasamine ja avalik konsultatsioon Eelnõu ei esitata elektroonilise kooskõlastussüsteemi EIS kaudu kooskõlastamiseks, sest eelnõus ei ole ette nähtud kohustusi teistele ministeeriumidele ega nende valitsemisala asutustele.  Eelnõu 30.04.2026 VABARIIGI VALITSUS ISTUNGI PROTOKOLL Tallinn, Stenbocki maja 2026 Päevakorrapunkt nr Eelarve- ja struktuurikava eduaruanne 2026 heakskiitmine 1. Kiita heaks rahandusministri esitatud riiklik keskpika perioodi „Eelarve- ja struktuurikava eduaruanne 2026“. 2. Rahandusministeeriumil: 1) avaldada „Eelarve- ja struktuurikava eduaruanne 2026“ ministeeriumi veebilehel; 2) esitada „Eelarve- ja struktuurikava eduaruanne 2026“ Euroopa Liidu Nõukogule ja Euroopa Komisjonile vastavalt Euroopa Parlamendi ja Nõukogu määrusele (EL) 2024/1263. Kristen Michal Peaminister Keit Kasemets Riigisekretär  Eesti Eelarve- ja struktuurikava Eduaruanne 2026 Tallinn, 30. aprill 2026 Sisukord Sissejuhatus .........................................................................................................................................3 Eelarve- ja struktuurikava iga-aastase eduaruande eesmärk ........................................................ 3 Makromajanduslikud eeldused ...........................................................................................................4 Makromajanduse olukord ning väljavaade .................................................................................... 4 Makromajanduse netokulukasvu eelduste erinevus võrreldes Rahandusministeeriumi 2026. aasta kevadise majandusprognoosiga ........................................................................................... 5 Eelarvestrateegia ja eelarveprognoos.................................................................................................6 Eelarvestrateegia............................................................................................................................ 6 Kevadine majandusprognoos ......................................................................................................... 7 Valitsemissektori tulud ja kulud ..................................................................................................... 8 Riigikaitse kulud ............................................................................................................................. 9 Tulumeetmed ................................................................................................................................. 9 2025. aasta tulude mahtu mõjutavad meetmed ..................................................................... 10 2026. aastat tulude mahtu mõjutavad meetmed .................................................................... 13 Valitsemissektori võlg .................................................................................................................. 14 Tingimuslikud kohustised ............................................................................................................. 15 Reformid ja investeeringud .............................................................................................................. 18 LISAD ................................................................................................................................................ 23 LISA 1. Tabelid .................................................................................................................................. 23 Tabel 1a: Valitsemissektori fiskaalkohustus (netokulude kasvu kava) .................................... 23 Tabel 1b: Põhinäitajad.............................................................................................................. 23 Tabel 2a: Makromajanduslikud eeldused ................................................................................ 24 Tabel 3a: Väliseeldused ............................................................................................................ 26 Tabel 4: Riigi rahanduse prognoos ........................................................................................... 27 Tabel 5: Täpsustatud tulumeetmete hinnanguline mõju......................................................... 29 Tabel 6. Taaste- ja vastupidavusrahastu (RRF) toetused ......................................................... 30 Tabel 7. Taaste- ja vastupidavusrahastu (RRF) laenud............................................................. 30 Tabel 9. Muud reformid ja investeeringud .............................................................................. 31 LISA 3. TABEL II ARUANDLUS EUROOPA SOTSIAALÕIGUSTE SAMBA RAKENDAMISE KOHTA...... 37 LISA 4. TABEL III KESTLIKU ARENGU EESMÄRKE KÄSITLEV ARUANDLUS ..................................... 47 2 Sissejuhatus Eelarve- ja struktuurikava iga-aastase eduaruande eesmärk Käesolev eduaruanne vaatab tagasi 2024. aastal jõustunud Euroopa Liidu majanduse juhtimise raamistikus koostatud keskpika perioodi eelarvel- ja struktuurikava täitmisele selle rakendumise esimesel täisaastal, milleks oli 2025.aasta. Eduaruande ülesanne on näidata netokulukasvu indikaatori arenguid möödunud aasta tegelike andmete põhjal ja võrdluses EL Nõukogu poolt soovitatud netokulukasvu trajektooriga. Siinkohal tasub meenutada, et netokulukasvu indikaator mõõdab valitsussektori kulude kasvu, olles sealjuures kohandatud välisabi, maksumeetmete ning majandustsüklist tulenevate kõikumiste suhtes. Eduaruanne põhineb 2026. ja 2027. aasta osas Rahandusministeeriumi kevadisele majandusprognoosile, millele on lisatud täiendavalt kütuseaktsiisi tõstmise ärajätmise mõju. Lisaks kirjeldab eelarvekava reformide ja investeeringutega edenemist, mis on seotud Euroopa poolaasta riigipõhiste soovituste täitmisega või mis suurendavad riigi majanduskasvu ja majanduse kestlikkust. Riigirahanduse prognoos tugineb makromajandusprognoosi baasstsenaariumile ning lähtub kehtivatest strateegiatest ja õigusaktidest. Kulude prognoosi osas on peamiseks aluseks möödunud aasta sügisel koostatud eelarvestrateegias langetatud otsused, arvestuslike kulude osas (peamiselt sotsiaalkulud) on prognoosi uuendatud. Rahandusministeeriumi hinnangul ulatus 2025. aastal valitsussektori netokulude kasv 1,9%-ni, mis oli madalam netokulude trajektooriga seotud piirmäärast 7,1%. Ka valitsussektori puudujääk jäi esialgsetel andmetel väiksemaks kui 2025. aasta eelarve koostamisel eeldati. Lähiaastatel planeeritakse siiski ära kasutada kogu eelarveruum ja kulukasv on maksimaalne, mida eelarvereeglid võimaldavad. Eesti esitas 29. aprillil 2025.a koos 15 teise Euroopa Liidu riigiga taotluse riigipõhise vabastusklausli rakendamiseks aastatel 2025-2028 ning vastava otsuse alusel on valitsusel täiendav paindlikkus koostada riigieelarvet suurema puudujäägiga kui 3% SKPst, ilma et kaasneks risk Euroopa Liidu ülemäärase eelarvepuudujäägi menetluseks. Kaitsekulude suurendamiseks saadud vabastusklausel annab neli aastat üleminekuaega lahenduseni, milles püsivalt suurendatud kaitsekulud peavad saama eelarvest rahastatud kas muude kulude või suuremate maksude arvel. 2025. aastal koostatud riigi eelarvestrateegias otsustas Vabariigi Valitsus kasutada kaitsekulude vabastusklausliga lubatud puudujäägi suurendamist maksimaalses mahus aastatel 2026. ja 2027. , mis võimaldab tõsta kaitsekulud üle 5% SKPst, nagu on ettenähtud ka valitsusliidu alusleppes. Kaitsekulude vabastusklauslit arvestades on 2025. aasta tegelik ja 2026. aasta prognoositav valitsussektori netokulude kasv eelarvereeglitega kooskõlas. 3 Makromajanduslikud eeldused Peatükk annab ülevaate viimasest majandusarengust ning Rahandusministeeriumi kevadprognoosi ootustest järgnevateks aastateks ja kuidas need erinevad netokulukasvu arvutuste aluseks olevatest eeldustest. Rahandusministeeriumi 2026. aasta kevadine majandusprognoos avaldati 2. aprillil 2026. Rahandusministeeriumi kevadprognoosi aluseks olevad väliskeskkonna eeldused on fikseeritud märtsi alguse seisuga. Makromajanduse olukord ning väljavaade Ebakindlus majanduses on suur, kuid majandus peaks sel aastal siiski kasvule pöörduma. Kui 2025. aastal kasvas reaalne SKP 0,6%, siis 2026. aastal ootame 2,3%-st kasvu. 2026. aastal veab kasvu valdavalt sisenõudlus ehk valitsuse ja erasektori tarbimine ning investeeringud. Välisnõudlus jätkab samuti taastumist ning 2027. aastal ekspordi kasv kiireneb. Majanduse taastumist muudab vaevalisemaks sõjategevus Lähis-Idas, millega kaasneb energiahindade tõus ning teadmatus toormeturgude pakkumise normaliseerumise osas. Majapidamiste tarbimist toetavad tulumaksusüsteemi muudatus, hinnakasvu aeglustumine ning paranev kindlustunne. 2026. aastal peaks eratarbimine taas selgelt kasvule pöörduma. Ühetaolise maksuvaba tulu kehtestamine 700 eurot kuus tõstab keskmist netopalka oluliselt, kuid erineva sissetulekuga inimestele on kättesaadava töötasu kasv ebaühtlane. Lähiaastatel toetab investeeringute kasvu eelkõige valitsussektor riigikaitse ja Rail Balticuga seotud kulutustega. Tasapisi paranev majanduskeskkond on loonud eeldused ka erasektori investeeringute kiiremaks kasvuks. Pärast kaks aastat kestnud langust, mil Eesti ekspordimahud vähenesid ligikaudu 10% võrra, pöördus eksport välisnõudluse elavnemise toel 2025. aastal taas kasvule. Seejuures edestas Eesti ekspordi kasv välisnõudluse kasvu, mis tähendab, et Eesti ekspordi turuosa suurenes. Järgmistel aastatel ootame, et Eesti ekspordi kasv järgib enam-vähem välisnõudluse arengut. 2026. aastal on oodata tarbijahindade 4%-st tõusu. Kuigi Lähis-Ida konflikt toob kaasa energia kallinemise, võimaldab toiduainete ja teenuste tagasihoidlikum hinnatõus ning administratiivsete meetmete mõju vähenemine inflatsioonil aeglustuda. Prognoosi riskistsenaariumis on majanduse kasv sel aastal oluliselt aeglasem, kõigest 0,8%, ja hinnakasv on oluliselt kiirem. Riski-stsenaariumis oleme eeldanud püsivamaid energia tarneraskusi, sh nafta hinna püsimist tasemel 120 dollarit barreli kohta järgneva poole aasta jooksul. 4 Makromajanduse netokulukasvu eelduste erinevus võrreldes Rahandusministeeriumi 2026. aasta kevadise majandusprognoosiga Allpool on toodud tabel netokulukasvu makromajanduslike eelduste ja Rahandusministeeriumi 2026. aasta kevadise majandusprognoosi võrdlusega. Kevadise majandusprognoosi olulisemad erinevused netokulukasvu eeldustest tulenevad 2024. aasta tegelikest arengutest ning muutunud väliskeskkonnast, mistõttu on uuendatud majanduskasvu ja SKP deflaatori prognoose. Eesti majandus on alates 2024. aasta lõpust näidanud paranemise märke, kuid majanduskasv pole oodatud tempos kiirenenud. Aastavõrdluses pöördus majandus kasvule alates 2025. aasta teisest kvartalist. Samas pole majanduskasv oodatud tempos taastunud, mille taga on nii meie peamiste ekspordipartnerite suhteline nõrkus kui ka tarbijate ja ettevõtete madal kindlustunne. SKP deflaatori kasv oli 2025. aastal veidi tagasihoidlikum, kui netokulukasvu eeldustes fikseeritud 4%. Selle taga on peamiselt eelmise aasta teises pooles toimunud hinnatõusu aeglustumine, mis tulenes nii globaalsetest toormehindade langusest kui ka tihenenud konkurentsist mootorikütuste turul. Käesolevaks ja järgnevateks aastateks ootame majanduse selgemat kasvule pöördumist, kuid nelja aasta (2025-2028) keskmisena jääb kevadise prognoosi kohaselt nii nominaalse kui ka reaalse majanduskasvu tempo madalamaks, kui netokulukasvu eeldustes fikseeritud. Võrreldes netokulukasvu eeldustega on 2026. aasta kevadprognoosis sisalduvad SKP deflaatori prognoos ning potentsiaalse kasvu hinnangud erinevad. Erinevuse peamiseks põhjuseks on metoodikaerinevused. SKP deflaatori puhul lähtume kevadprognoosis viimasest teadaolevast infost ning poliitikameetmetest järgmiseks neljaks aastaks. Samas netokulukasvu eelduste puhul oli 2025. aasta osas aluseks suvine majandusprognoos ning edasiste aastate puhul lineaarne lähenemine T+10 referentsväärtusele ehk inflatsiooni tulevikutehingute väärtusele. Samuti oleme kevadprognoosis ümber hinnanud majanduse kasvupotentsiaali, kui netokulukasvu eelduse aluseks oli Euroopa Komisjoni 2024. aasta kevadprognoosi hinnang Eesti potentsiaalsele kasvule. Tabel 1. Netokulukasvu eeldused ning võrdlus 2026. aasta kevadprognoosiga 2025 2026 2027 2028 Keskmine Netokulukasvu Reaalne SKP 2,1 2,5 2,0 2,0 2,1 eeldused Nominaalne SKP 6,2 6,2 5,3 4,9 5,6 SKP deflaator 4,0 3,6 3,2 2,8 3,4 Potentsiaalne kasv 1,0 0,9 0,5 0,5 0,7 Rahandusministeeriumi Reaalne SKP 2026. aasta 0,6 2,3 2,5 2,3 1,9 kevadprognoos Nominaalne SKP 4,4 6,0 5,2 4,7 5,1 SKP deflaator 3,8 3,6 2,7 2,3 3,1 Potentsiaalne kasv 0,4 1,0 1,2 1,4 1,0 5 Eelarvestrateegia ja eelarveprognoos Eelarvestrateegia Valitsuse eelarvepoliitika eesmärgiks käesoleva eelarvestrateegia perioodil on hoida halvenenud julgeolekuolukorra tõttu suurenenud kaitsekulude tulemusel suurenenud eelarvedefitsiit lubatud piirides, otsides samal ajal lahendusi kuidas püsivalt kerkinud kaitsekulusid katta püsivate katteallikatega, mis aitaksid puudujäägi taset alla tuua. Eesti taotles eelmisel aastal kaitsekulude vabastusklausli rakendamist ja planeeris sellest tulenevalt selle ja järgmise aasta puudujäägi maksimaalselt lubatud 4,5% tasemel SKPst. Pikemas perspektiivis on valitsuse eelarvepoliitika põhieesmärk toetada makromajanduslikku stabiilsust läbi turgude paindlikkuse ja efektiivsuse ning ohjata majanduse tasakaalustatud arengut ohustavaid riske. Koroonakriisi tagajärjel ning Venemaa-Ukraina vastase agressioonisõja tõttu valitseb majanduses jätkuvalt keeruline olukord, kuigi 2025. aastal oli näha majanduse elavnemist ja potentsiaalile lähenemist, näiteks pöördus eksport välisnõudluse toel taas kasvule. 2020-2023 aastatel kehtinud eelarvereeglite vabastusklausel on lubanud paisutada defitsiiti ning võlataset. Valitsus on kinnitanud kindlat tahet vältida ülemäärast eelarvedefitsiiti ehk nominaalne eelarvepuudujääk ei tohi ületada 3% SKPst, erandina rakendatakse aastatel 2025-2028 (pikendamise võimalusega aastasse 2029) suurenenud julgeolekukuludest tulenevat vabastusklauslit. Vaatamata EL-i tasandil kehtestatud netokulude kasvul põhinevale eelarvereeglistikule kavandatakse Eestis eelarvepoliitikat endiselt eelarvepuudujäägist lähtuvalt, millele lisaks tuleb nüüd edaspidi jälgida ka kulude kasvu piiravat indikaatorit. 2025. aasta septembris koostatud riigi eelarvestrateegias otsustas Vabariigi Valitsus süvendada nominaalset eelarvepuudujääki kaitsekulude vabastusklausliga maksimaalselt lubatava tasemeni 4,5%-ni SKPst aastatel 2026. ja 2027. Rahandusministeeriumi suveprognoosiga võrreldes kasvas puudujääk 0,5% võrra SKPst tulenevalt valitsuse otsusest jätta ära 2026. aastaks kavandatud tulumaksu tõus, suurendada õpetajate, kultuuritöötajate ning siseturvalisuse valdkonna palgafondi, suunata lisavahendeid teehoidu ja Rail Balticu ehitusse. Suurenevad kulud kaetakse osaliselt riigikaitsekulude ja CO2 vahendite nihutamisega järgmistesse aastatesse. Eelarve- ja struktuurikavas võetud makromajanduse ning riigirahanduse eelduste kohaselt prognoositi 2025. aasta Eesti struktuurseks defitsiidiks 1,2% SKPst ning aastatel 2026 – 2028 1,5% SKPst. Riigirahanduse näitajate osas eeldati eelarve- ja struktuurikava kulukasvu trajektoori seadmisel, et kava kehtivusaja jooksul säilib 2024. aasta tulude (ilma välisvahenditeta) suhe SKPst ning uute tulumeetmete lisandumisega ei arvestata. Rahandusministeeriumi viimase hinnangu kohaselt kujunes 2025. aasta struktuurseks defitsiidiks 0,2% SKPst, millega on täidetud seatud eesmärgid. Hinnangu andmisel on lähtutud 2025. aastani kehtinud majandustsükli (SKP lõhe) hindamise metoodikast, et tagada võrreldavus eesmärkide seadmise aluseks olnud metoodikaga. Alates 2026. aastast on majandustsükli hindamise metoodikat muudetud, mis annab majandusolukorrale adekvaatsema hinnangu. Muudetud metoodika kohaselt on 2025. a 6 struktuurne defitsiit 1,4% SKPst. Erinevust põhjustab uue metoodika kohaselt nii tasakaalulähedasem hinnang majandustsükli seisule kui ka väiksem eelarve tsüklitundlikkuse koefitsient. Euroopa Liidu eelarvereeglitele vastavuse tagamiseks on liikmesriigid kohustatud tagama, et netokulude kasv ei ületaks EL Nõukogu poolt neljaks aastaks kehtestatavat eelarve kulukasvu trajektoori. Euroopa Komisjon arvutab protsessi algatuseks netokulude kasvu võrdlustrajektoori, tuginedes oma prognoosidele ja ühtlustatud meetodile riikide lõikes. Euroopa Komisjon on võimaldanud koos kaitsekulude vabastusklausli kasutuselevõtuga lähtuda korrigeeritud kontrollikontost, mis võimaldab nelja aasta jooksul netokulude kasvu trajektoorist kõrvalekaldumist 1,5% ulatuses SKPst igal aastal. Kevadine majandusprognoos 2025. aasta netokulude kasv oli esialgsete andmete kohaselt 1,9%, mis ei ületanud EL Nõukogu poolt Eestile eelarve- ja struktuurikavas kinnitatud kulukasvu, milleks oli 7,1%. Prognoosi kohaselt kiireneb netokulude kasv sel aastal 11,6%-ni. Valitsussektori kogukulude kasv kiireneb sel aasal 9,1%-ni ja ka netokulude kasv ehk kulud ilma välistoetusteta, kaasfinantseerimiseta, tsükliliste töötutoetusteta ja intressideta on sama kiire. Erinevalt eelmisest aastast, kui kulude kasv oli kaetud maksumeetmetega, on sel aastal maksumeetmetel negatiivne mõju tuludele, mis omakorda suurendab netokulude kasvutempot. Suurema mõjuga maksumeetmeteks on ühetaolise maksuvaba tulu kehtestamine ning kütuseaktsiisi tõusu ärajätmine. Võrreldes EL Nõukogu kulukasvu trajektooriga, ületab prognoositav netokulude kasv lubatud trajektoori nii sel kui järgmisel aastal. Kumulatiivne kulukasv, mille alusel hindab Euroopa Komisjon vastavust määruse 2024/1263 tingimustele, ületab 2026. aastal ELi Nõukogu poolt kinnitatud taset 3% võrra. Tabel 2. Eesti netokulude kasv, protsentides 2024 2025 2026* 2027* Eesti netokulude kasv vastavalt eelarve- ja aasta 1,9 7,1 5,1 3,6 struktuurikavale kumulatiivne 1,9 9,0 14,2 17,7 Eesti tegelik netokulude kasv 2025. aastal ja aasta 3,8 1,9 11,6 4,5 prognoos kuni aastani 2027 kumulatiivne 3,8 5,7 17,2 21,7 * prognoos EL määrusega 2024/1263 on loodud kontrollikonto kontseptsioon, mis näitab kui palju riigi tegelik eelarvepoliitika on ajas kõrvale kaldunud kokkulepitud kulutrajektoorist ehk arvutab kõrvalekallete jäägi. Kui kumulatiivne saldo on positiivne siis see näitab, et kulutatud on lubatust rohkem. Eesti netokulude kasv, arvestades vabastusklauslit, jäi aastatel 2024 ja 2025 eelarve- ja struktuurikavas seatud netokulude kasvu ülempiirist väiksemaks, mistõttu kogunes kontrollikontole negatiivne jääk (krediit). Nii sel kui ka järgmisel aastal ületab netokulude kasv lubatud trajektoori, mis vähendab kontrollikonto krediidi sel aastal minimaalsele tasemele ning jõuab järgmisel aastal 7 juba 0,3% SKPst positiivsele poolele, mis viitab eelarvereeglitest lubatust suuremale kõrvalekaldele ja mis nõuab korrigeerimist järgmises eelarvestrateegia protsessis. Tabel 3. Netokulukasvu kontrollikonto, protsentides 2024 2025 2026* 2027* Eesti netokulude kasv vastavalt eelarve- ja struktuurikavale 1,9 7,1 5,1 3,6 Eesti tegelik netokulude kasv 3,8 1,9 11,6 4,5 Kontrollikonto aastane saldo 0,8 -2,2 2,8 0,4 Kontrollikonto kumulatiivne saldo 0,8 -1,5 1,4 1,8 Vabastusklausliga lubatav kaitsekulude kasv 1,5 1,5 Korrigeeritud kontrollikonto jääk -1,5 -0,1 0,3 * prognoos Valitsemissektori tulud ja kulud Valitsemissektori tulud ulatuvad 2026. aastal 40,3%-ni SKPst (vt lisa tabel 4), mis tähendab võrreldes 2025. aastaga valitsemissektori tulude osatähtsuse vähenemist 1,1 protsendipunkti võrra SKPst ehk täpsemalt 1,39 miljardi euro võrra. Käesolevas eelarve- ja struktuurikava eduaruandes hinnatakse tulumeetmete lisanduva mõju mahuks 2025. aastal 535,7 miljonit eurot ehk 1,3% SKPst. 2026. aastal on tulumeetmetel eelarvele negatiivne mõju, mis ulatub 535,7 miljoni euroni ehk - 1,25ni SKPst. Kõige suurema positiivse mõjuga tulude laekumisele oli 2025. aastal tulumaksu seaduse muudatused. Jooksvatest tulumaksude ja omandimaksude muutustest lisandus eelarvesse 270,8 miljonit eurot, millest moodustasid peamise osa alates 01.01.2025 juriidilise ja füüsilise isiku tulumaksumäära tõstmisest tulenev tulumaksu laekumine (vt lisa tabel 5). Otseste maksude hulka arvestatakse ka automaks, mille mõju valitsussektori tuludest muudele tootmismaksudelele on 2025. aastal 151,3 miljonit eurot. Kaudseid makse suurendasid mahult kõige enam 2025. aastal juulis jõustunud käibemaksu standardmäära tõus 22%-lt 24%-ni, mille mõjuks on hinnanguliselt 114,3 miljonit eurot (vt lisa tabel 5). 2025. aasta kulud kasvasid võrreldes eelneva aastaga julgeolekuvõimekuse parandamiseks tehtavate lisakulutuste, laiapindse riigikaitse kulutuste, vanaduspensionide ja struktuurifondide uuest rahastusperioodist tulenevate suuremahuliste investeeringute tõttu. 2025. aastal kasvavasid kuludest enim sotsiaalsiirded ehk sotsiaaltoetused ja kapitali kogumahutus põhivarasse. Valitsemissektori kulud ulatusid 2025. aastal 45,2%-ni SKPst (vt lisa tabel 4), kasvades võrreldes 2024. aastaga 1,2 protsendipunkti võrra SKPst ehk täpsemalt 1,3 miljardi euro võrra. Alates 2026. aastast väheneb kokkuhoiumeetmete toel valitsussektori kulude kasvu kiirus oluliselt eelnevate aastatega võrreldes, kuigi riigikaitse kulud endiselt kasvad saavutades 5% SKPst taseme. 2027. aastal hoiavad valitsussektori kulude aastast kasvutempot veel üleval investeeringute kõrge tase, kuid peale seda kasv taltub, 3% juurde aastas. Siiski jääb valitsussektori kulude osakaal SKPst ületama kriisieelset 2019. aasta taset. Keskmine valitsussektori kulude 8 kasvutempo aastatel 2027–2030 on 2,8% aastas, mis jääb aeglasemaks kui nominaalse SKP keskmine kasv antud perioodil. Riigikaitse kulud Eesti valitsus on otsustanud kasutada aastatel 2025-2028 Euroopa Liidu eelarvelise järelevalve raamistikus ettenähtud paindlikkust ning rakendada vajalike riigikaitsekulude tegemiseks vabastusklauslit. Paindlikkus on oluline ning võimaldab kiiresti suurendada oma kaitsevõimekust. Vabastusklausel annab liikmesriigile võimaluse vabastada aastatel 2025-28 ülemäärase eelarevpuudujäägi arvestusest täiendavalt kuni 1,5% SKPst eeldusel, et riigikaitsekulude tase on võrreldes 2021. aastaga tõusnud vähemalt 1,5 protsendipunkti võrra SKP suhtes. Eesti on püsivalt panustanud riigikaitsesse NATO soovitatud 2% tasemel SKPst. Pärast julgeolekuolukorra järsku halvenemist 2022. aastal on riigikaitse kulude taset jõuliselt suurendatud. Kevadise majandusprognoosi kohaselt ulatus kulude tase eelmisel aastal 4,2 %ni SKPst ning käesoleval aastal jõuab 5%ni SKPst. COFOGis riigikaitseks eraldatud kuludes püsis kogumahutus põhivarasse tase 2024-2025 aastatel üle 600 miljoni euro aastas ning aastal 2026 kasvavad kulutuste tase suuremaks kui 800 miljoni euro aastas. Riigikaitse kulutustes on oluline osa ka kaitseotstarbelisel erivarustusel, mida kajastatakse statistikas majandamiskulude all ning varude soetamisel. Tabel 4. Eesti riigikaitse kulud COFOG klassifikatsiooni kohaselt, % SKPst 2022 2023 2024 2025* 2026* 2027* Eesti riigikaitse kulud (COFOG 02) 2,2 3,1 3,7 4,2 5,0 5,4 Eesti riigikaitse kulude kapitalimahutus 0,7 1,4 1,6 1,6 1,9 1,4 põhivarasse (COFOG 05 P.51g) * prognoos Tulumeetmed Tulumeetmed võetakse arvesse netokulude kasvu ja -trajektoori leidmisel. Järgnevalt on detailsemalt lahti kirjutatud suuremad (mõjuga vähemalt 0,1% SKPst) tulumeetmed 2025. ja 2026. aastal (vt Tabel 5). Arvestatud on nii praeguseid kui varasemalt otsustatud meetmeid, mille mõju avaldub neil aastail. Selgitatud on ka muudatusi võrreldes sügisel Euroopa Komisjonile esitatud eelarvekavaga. Tulumeetmete kirjeldamisel on oluline eelkõige nende lisanduv mõju ehk fiskaalimpulss rakendumise esimesel aastal (lisanduv mõju võib aga avalduda ka edasistel aastatel). Tulumeetmete puhul on oluline maksupoliitika muudatuste staatiline mõju. Staatiline mõju on maksumäära muutuse mõju samal maksubaasil või maksubaasi muutuse mõju sama maksumäära korral. Vajaduse korral loeb ka esimese astme käitumuslik mõju ja meetmega otseselt seotud maksude ristelastsus. Teise ringi tarbimismaksude mõjuga ei ole arvestatud. Ei ole arvestatud ka kulumeetmete ja tulumeetmete omavahelise ristelastsusega. 9 Meetmete mõju hinnatakse üle kõige värskemate andmete ja prognooside põhjal, et tagada võimalikult täpne hinnang. 2025. aasta tulude mahtu mõjutavad meetmed Füüsilise isiku tulumaksu mõjutavad meetmed II pensionisamba maksed alates 2025. aastast 2, 4 või 6% palgast. Alates 2025. aastast saab II pensionisambasse makseid teha tavapärase 2% asemel 4% või 6% brutopalgast. Maksemäära tõstmine on vabatahtlik, vaikimisi kehtib edasi maksemäär 2%. Maksemäära valik 2, 4 või 6% ei mõjuta sotsiaalmaksu arvelt tehtavaid kogumispensioni makseid. Sotsiaalmaksust kantakse II pensionisambasse kõigi kolme valiku puhul ikka 4%. See tähendab, et maksemäära tõstmine ei vähenda I pensionisambasse kogunevaid pensioniõigusi. Uus maksemäär rakendub alati jaanuarist ja kehtib seni, kuni valitakse omakorda uus maksemäär. Muuta saab maksemäära kord aastas. Füüsilise isiku tulumaksu soodustuste kaotamise raames kaotati eluasemelaenu intresside tuludest mahaarvamise võimalus. Samuti kaotati abikaasa maksuvaba tulu ja täiendav maksuvaba tulu laste eest. Maksuvaba tulu mitteindekseerimine tarbijahinnaindeksiga (samal tasemel püsimine) 2024. ja 2025. aastal. Vastavalt Euroopa Komisjoni metoodikale tuleb riikidel, kel ei ole automaatset maksuvaba tulu indekseerimist, arvutada välja nn normaalse indekseerimisega kaasnev mõju, sest maksuastmete mitteindekseerimisega kaasnevaid kõrgemaid tulusid loetakse meetmeks. Meetme mõju leidmiseks on kasutatud eelneva aasta tarbijahinnaindeksit (tegelike andmete puudumisel Rahandusministeeriumi tarbijahinnaindeksi kevadprognoosi). Selle alusel on leitud nn täieliku aastase indekseerimise hüpoteetiline stsenaarium ja võrreldud seda prognoosiga. Meetme mõju on selle hüpoteetilise stsenaariumi ja prognoosi erinevus. Sarnase loogikaga ja metoodikaga on leitud ka maksuvaba tulu vanaduspensionieas tarbijahinnaindeksiga mitteindekseerimise ehk samal tasemel püsimise mõju eelarvele. Ühetaolise maksuvaba tulu kehtestamine pidi algselt toimuma 2025. aastal, kuid rakendamine lükati aasta võrra edasi. Meetme otsustamine ja edasilükkamine tasakaalustavad teineteist, mistõttu mõju 2025. aastal puudub. Ühetaoline maksuvaba tulu kehtestati 2026. aastal, millega kaotati regressiivse maksuvaba tulu kaotamine ja kehtestati üldine 700 eurone maksuvaba tulu tööealistele inimestele. Füüsilise isiku tulumaksu määr 22%. Määra tõsteti 20%-lt 22%-ni 2025. aastal. Juriidilise isiku tulumaksu mõjutavad meetmed Võtsime arvesse Statistikaameti iga-aastases ülemäärase eelarvepuudujäägi menetluse järelevalve protsessis koostöös Eurostatiga tehtud (aprill 2026) metoodilise muudatuse – juriidilise isiku tulumaksu laekumise arvestust muudeti. Enam ei võrdu kassapõhine laekumine tekkepõhisega, vaid kassapõhist nihutatakse ühe kuu võrra, et saada tekkepõhine tasumine. Sarnaselt on siiani käsitletud ka sotsiaalmaksu, käibemaksu ja aktsiiside tekkepõhist tasumist. Juriidilise isiku tulumaksu määra tõsteti 20%-lt 22%-ni 2025. aastal. Krediidiasutuste avansilise tulumaksu määr tõsteti 14%-lt 18%-ni (vt meede allpool). Samal ajal tühistati regulaarselt jaotatava 10 kasumi 14% soodusmäär. Arvestasime värske metoodikamuudatusega (vt kirjeldus ülal). Meetme mõju muutus 2025. aastal veidi positiivsemaks, sest 11 kuu mõju asemel jäi nüüd antud aastasse 12 kuu mõju. Juriidilise isiku tulumaksu erakorralised tulud enne määra tõusu 2024, v.a pangad. See on ühekordne meede. Antud meetme all käsitleme erasektori ettevõtete, v.a pankade, käitumuslikku kasumijaotamist 2024. aasta oktoobris ja novembris enne juriidilise isiku tulumaksu määra tõusu 22%-ni alates 1. jaanuarist 2025. Eeldasime, et erasektori (v.a pangad) jaotatud kasumilt tasutud tulumaksu kasv jaanuarist septembrini 2024 võrreldes 2023. aastaga oli normaalne ja seda kasvu ületav kasv oktoobris-novembris oli käitumuslik mõju enne tulumaksu määra tõusu. Ülemäärase eelarvepuudujäägi menetluses tehtud arvestusmetoodika muutuse tõttu on nüüd siin real ka varasem meede „Juriidilise isiku tulumaksu erakorralised tulud enne määra tõusu 2025, v.a pangad“. See on samuti ühekordne meede. See meede näitab 2025. aasta tulumaksu määra tõusu käitumuslikku mõju uue arvestusmetoodika kohaselt 2024. aasta detsembris. 2024. aasta detsembri juriidilise isiku tulumaksu tulu oli ajaloo kõrgeim, erasektori jaotatud kasumilt tasutud tulumaksu kasv oli 217 miljonit (2025. aasta detsembris langes see umbes 220 miljoni võrra, isegi arvestades, et maksumäär oli kõrgem (22%)). Meie hinnangul on 2024. aasta detsembri käitumuslik mõju umbes 100 miljonit eurot. Meetme mõju 2024. aastal suurenes 0,25% SKPst, vähenes 2025. aastal 0,48% SKPst ja suurenes 2026. aastal, mil nüüd mõju puudub, 0,26% SKPst. Pankade suuremad dividendid 2024 ja 2025 on ühekordsed meetmed. Krediidiasutuste jaotatud kasumi tulumaks, mida regulaarselt ei laeku ja mis oli seotud maksumäära tõusuga. 2025. aastal tõsteti ka krediidiasutuste avansilise tulumaksu määr 18 protsendini. Muud meetmed 2025. aasta alguses jõustunud automaks koosneb kahest komponendist: mootorsõidukimaksust (otsene maks) ja registreerimistasust (kaudne maks). Mootorsõidukimaks on perioodiline maks, mida tasutakse igal aastal sõiduki omamaise eest ning see kehtib seni, kuni sõiduk on liiklusregistris arvel. Sellega maksustatakse sõiduautosid, mootorrattaid, mopeede, kaubikuid, maastikusõidukeid ja ratastraktoreid. Registreerimistasu tasutakse sõiduki esmakordsel registreerimisel või juba registreeritud sõiduki esimesel omanikuvahetusel, kui sõiduki eesti ei ole varem registreerimistasu makstud. Registreerimistasu rakendub sõiduautodele (M1 ja M1G kategooria) ja kuni 3500- kilogrammise täismassiga veoautole (N1 ja N1G kategooria). El konkurentsireeglite tõttu tuleb seda tasu koguda ka juba registris olevatelt sõidukitelt, et vältida ebavõrdset kohtlemist kasutatud autode turul. Mõlema automaksu komponendi maksusumma arvutatakse sõidukite tehniliste omaduste põhjal (süsinikuheide, mass, vanus), millele lisatakse baasosa. Mootorsõidukimaksu soodustus lastega sõidukiomanikele on laste arvul põhinev mootorsõidukimaksu soodustus, mida rakendatakse tagasiulatuvalt 2025. aasta algusest. Detsembris, enne maksude tasumise lõpptähtaega, arvutatakse autoomaniku iga lapse kohta 100- eurone soodustus. Soodustuse mõju tuludele on -16,3 miljonit eurot. Soodustuse saamise õigust omavate maksumaksjate arv on ligi 155 000, mis on peaaegu kõik lastega leibkonnad Eestis. 11 Kohalike omavalitsuste maamaksu parandus tuleneb 2022. aasta maa korralise hindamisega tekkinud kohalike omavalitsuste võimalusest suurendada maamaksust laekuvat tulu, mis vähendab nende eelarve puudujääki. Kaudseid makse mõjutavad meetmed 2025. aastal tõsteti käibemaksu standardmäära 22%-lt 24%-le. Meetme esialgne mõju oli 108 mln eurot (0,26% SKPst), mis täpsustus ex post hinnangus 105 mln euroni. Seega jäi mõju 3 mln euro võrra (ligikaudu 3%) madalamaks esialgsest prognoosist. Käibemaksu laekus 2025. aastal kokku 4,18 miljardit eurot ning tegelik käibemaksutulu vastas suveprognoosile, sealjuures on käibemaksu prognoosiviga vaatamata maksumuudatustele 2025. aastaks taandunud. Käibemaksutulu kasvas aastaga 8,6%, millest ligikaudu kolmandik oli seotud standardmäära tõusuga. Ülejäänud kasvu toetas käibemaksubaasi suurenemine, sealjuures piiriülese e-kaubanduse tugev kasv, millelt laekuv käibemaks suurenes aastaga veerandi võrra. Meetme mõju täpsustamine põhineb tegelikel 2025. aasta laekumistel ning regressioonimudeli tulemustel. Hinnangu kohaselt oli käibemaksutulu elastsus standardmäära muutuse suhtes 0,5, mis on veidi madalam varasemas ex ante hinnangus kasutatud tasemest. See viitab mõnevõrra tagasihoidlikumale ülekandumisele maksutõusust maksutuludesse. Ex ante hinnangus eeldati, et standardmäära tõus kandub täielikult tarbijahindadesse ega jää ettevõtete kanda (kasumi arvelt). Samuti arvestati tulujaotuse ja säästmiskäitumisega, eeldades, et üle kolmandiku tarbijatest ei kohane hinnatõusuga. Ex post tulemused kinnitavad, et need eeldused olid üldjoontes adekvaatsed. 2026. aastal lisanduv mõju on 120 mln eurot, kuna käibemaksutõusu mõju avaldub täisaasta ulatuses võrreldes 2025. aasta osalise (poolaasta) mõjuga. Lisaks käibemaksu standardmäära muudatusele rakendati 2025. aastal mitmeid väiksema mõjuga käibemaksu puudutavaid meetmeid (sh majutusteenuste ja ajakirjandusväljaannete käibemaksumäärade muudatused ning maksukogumise tõhustamise meede), mille koondmõju ulatus ligikaudu 0,04%-ni SKPst ja jäi kooskõlla varasemate hinnangutega. Käibemaksutulu vähenemine seoses rahastamisvahendiga „Euroopa jugeolekumeetmed (SAFE) Euroopa kaitsetööstuse tugevdamiseks. 2025. aastal mõjutas käibemaksutulu negatiivselt SAFE rahastamisvahendist tulenev maksuvabastus kaitseotstarbeliste hangete puhul. Vastavalt SAFE määruse artiklile 20 vabastatakse selliste hangete raames toimuvad ühendusesisesed soetamised ja import käibemaksust, kusjuures maksuvabastus rakendub nullmäärana koos sisendkäibemaksu mahaarvamise õigusega. Eestis kinnitab maksuvabastuse kohaldamise tingimuste täidetust pädev asutus, kelleks on Kaitseministeerium, väljastades vastava käibemaksuvabastuse tõendi, mille alusel maksustatakse tehingud 0% määraga. Meetme mõju käibemaksutulule oli 2025. aastal 0,1% SKPst. 2026. aastal meetme negatiivne mõju suureneb, kuna SAFE rahastamisvahendi raames tehtavate hangete maht kasvab. 2025. aastal tõusid kõik aktsiisid. Alkoholi aktsiise tõsteti aasta algusest 5 protsendi võrra, kuid tubakatoodete aktsiise tõsteti 5 protsendi võrra kahel korral, nii aasta alguses kui ka juulis, selle tulemusel on sigarettide tarbimine hakanud kiiremini kahanema, kuid on kasvanud ka salaturu 12 surved. Kütuseaktsiisidest tõsteti maikuust bensiini, maagaasi ja elektriaktsiisi ning juulist lisandus bensiiniaktsiisi tõus. 2026. aastat tulude mahtu mõjutavad meetmed Füüsilise isiku tulumaksu mõjutavad meetmed Maksuvaba tulu tõstmine 700 euroni 2026. aastal võrreldes tarbijahinnaindeksiga indekseerimisega. Komisjoni metoodika kirjeldus on 2025. aasta meetme juures. Antud meetme puhul on eeldatud regressiivse maksuvaba tulu süsteemi säilimist ja võrdlusbaasiks on tarbijahinnaindeksiga korrigeeritud regressiooni algus- ja lõpp-punkt. Mõju on negatiivne, sest maksuvaba tulu oleks tarbijahinnaindeksiga korrigeerides tulnud tõsta vähem kui 700 euroni. Maksuvaba tulu vanaduspensionieas tarbijahinnaindeksiga mitteindekseerimise (samal tasemel püsimine) Komisjoni metoodika kirjeldus on samuti 2025. aasta meetme juures. Ühetaolise maksuvaba tulu kehtestamise 2026.a-sse edasi lükkamise mõju muutus võrreldes sügisese prognoosiga 0,21% SKPst positiivsemaks 2026. aastal. Korrigeerisime mõju, sest antud meede sõltub inimeste käitumisest maksuvaba tulu kasutamisel. Sügiseses hinnangus eeldasime, et maksuvaba tulu hakatakse aasta algusest 100%liselt jooksvalt kasutama, nagu enne 2018. aastat, mil kehtestati sissetulekutest sõltuv maksuvaba tulu. Tegelikult kasutab 2026. aasta esimeste kuude andmetel maksuvaba tulu jooksvalt ca 84% tööealistest ehk umbes 84 000 inimest ei tee seda veel. Kevadises prognoosis oleme eeldanud, et 2026. aasta lõpuks jõuab osakaal 100%ni. Positiivsem mõju 2026. aastal tähendab, et osa negatiivsest mõjust lükkub edasi 2027. aastasse sügisel prognoositust suuremate tulumaksutagastuste tõttu. Füüsilise isiku tulumaksu määra tõsteti 22 protsendile 2025. aastal, kuid lisanduv ühe kuu mõju (sest rakendamise aastal avaldub mõju laekumisele alates veebruarist) kandub ka 2026. aastasse. Muud meetmed Kaheksa kuni üheksa kohaliste M1 ja M1G kategooria mootorsõidukite maksustamine N1 kategooria maksumääradega alates 2026. aastast. Muudatus rakendub nii mootorsõidukimaksule kui ka registreerimistasule. Muudatuse mõju on 2 mln eurot, mis moodustab 0,005% SKP-st. See muudab 8-9-kohaliste sõiduautode maksustamise sarnaseks kaubikute maksustamisega. Kuna kaubikutel on leebemad keskkonnanõuded, on ka maksumäär madalam. Muudatuse mõju tuludele on -1,7 miljonit eurot. Nende sõidukite keskmine aastane maksusumma väheneb 183 eurolt 63 eurole. Seoses oodatust aeglasema sõidukituru tehingute arvu taastumisega korrigeeriti registreerimistasu prognoosi 2026. aastaks 120 miljonilt eurolt 82 miljoni euroni. Prognoosi muudatuse mõju moodustab 0,09% SKP-st. 13 Kaudseid makse mõjutavad meetmed Käibemaksu standardmäära tõstmine 24 protsendini toimus 2025. aastal, kuid 2026. aastal suureneb meetme mõju, kuna maksutõus avaldub täisaasta ulatuses, mille täiendav mõju on 0,27% SKPst. Meetme sisu, mõju ja eeldused on kirjeldatud 2025. aasta tulude mahtu mõjutavate meetmete all. Käibemaksutulu vähenemine seoses SAFE rahastamisvahendiga. 2026. aastal suureneb SAFE rahastamisvahendiga seotud käibemaksuvabastuse tulusid vähendav mõju, mille täiendav mõju on ligikaudu -22,6 miljonit eurot, peegeldades vastavate hangete mahu kasvu. 2026. aasta algusest tõsteti alkoholi- ja tubakaaktsiise 10 protsendi võrra. Kütuse ja elektriaktsiisi tõstmine pidi toimuma alates maikuust, kuid varasemalt 2026. aastaks kavandatud energiakandjate aktsiisitõus lükati edasi 2027. aastasse. Muudatuse mõju on -30,8 mln eurot, mis moodustab 0,07% SKP-st. Sellele lisanduv käibemaksu mõju on –7,4 mln eurot, mis moodustab 0,02% SKP-st. Muudatusega jäeti muutmata 2027. aastaks ette nähtud aktsiisitõusud, seega toimub 2027. aastal aktsiisimäärade tõus sisuliselt kahekordses mahus. Hasartmängumaksu maksumäära langetati kaughasartmängule, totole ning õnnemänguturniirile, alates 01.01.2026 5,5 protsendini. Lisaks ei ole vahemikus 01.01.2026 kuni 28.02.2026 maksustatud kaughasartmänguna korraldatav õnnemäng ehk regulatsiooni erisus, mille alusel kaks kuud maks ei kehtinud. Märtsist alates maksavad kaughasartmängukorraldajad maksu vastavalt seadusele ja märtsi eest maksu tasumise tähtpäev on 15. aprill. Hasartmängumaksu maksumäära langetuse mõju on -6 mln eurot 2026. aastal, mis on 0,01% SKPst. Valitsemissektori võlg Eesti eelarvepoliitika põhieesmärk iseseisvusaastate jooksul on olnud hoida valitsemissektori eelarvepositsioon keskpikal perioodil tasakaalu lähedal, mis on omakorda väljendunud madalas võlakoormuse tasemes. 2020. aasta COVID pandeemia mõju avaldas võlakoormuse kasvule rekordilist mõju, samuti järgnes Vene agressiooni kriis. Euroopa Liidu riikide keskmine võlatase on viimase kümne aasta jooksul olnud keskmiselt ligikaudu 83% SKP-st, siis Eesti võlakoormus on samal ajal olnud keskmiselt 15%, jõudes 2025. aasta lõpuks 24% juurde SKP-st. Eesti valitsussektori võlg suurenes 2025. aastal nominaalselt 0,68 mld euro võrra, ulatudes aasta lõpuks 24,1%-ni SKPst. Võlakoormuse kasv tulenes peamiselt keskvalitsuse tasandil toimunud laenutegevusest, eeskätt riigikassa poolt teostatud pikaajaliste võlakirjade lisaemissioonist summas 500 miljonit eurot. Võlakoormus kasvas ka kohalike omavalitsuste sektoris. Võlatase jäi üldjoontes kooskõlla eelarvekavas prognoosituga, ületades seda mõõdukalt. 2025. aasta tegelik võlakoormus oli 24,1% SKPst võrreldes eelarvekavas prognoositud 23,3%-ga. Kuna eelarvedefitsiit püsis kooskõlas varasema hinnanguga, tulenes erinevus peamiselt õlakoormuse muutuse ja eelarvepositsiooni vahelise erinevuse (stock-flow adjustment, SFA) täpsustumisest. Eelarvekavas oli selleks prognoositud -0,35% SKPst, kuid APR-is 0,43% SKPst. Positiivne SFA viitab sellele, et võlakoormus kasvas rohkem kui eelarvepositsioonist tulenevalt, peegeldades riigikassa likviidsusreservi suuremat taset võrreldes varasema hinnanguga, kus neid kasutati ulatuslikumalt 14 rahavoogude katmiseks. Kevadprognoosi kohaselt suureneb võlakoormus 2026. aastal edasi ning kujuneb 0,8 protsendipunkti võrra kõrgemaks võrreldes sügiseses eelarvel- ja struktuurikavas prognoosituga. Valitsussektori võlakoormus tõuseb sel aastal 26,7%ni SKPst, peegeldades jätkuvat eelarvepuudujääki. Intressikulu kasvab nii kõrgemate intressimäärade kui ka suureneva võlakoormuse mõjul, ulatudes 2026. aastal 245 miljoni euroni ehk 0,6 protsendini SKPst. See vastab osakaalult riigi eelarvestrateegias (eelarvekavas) planeeritule. Võlakoormuse kasv kiireneb 2026. aastal ning püsib prognoosiperioodil kõrge, suurenedes keskmiselt ligikaudu 3 protsendipunkti aastas. Selle tulemusel ulatub valitsussektori võlg prognoosiperioodi lõpuks 39%-ni SKPst, mis on kiirem kasv võrreldes varasemate hinnangutega. Võlakoormuse suurenemine tuleneb peamiselt püsivast eelarvedefitsiidist. Hoolimata kasvust jääb võlatase kogu prognoosiperioodi vältel märkimisväärselt alla Euroopa Liidu 60% võlataseme kriteeriumi. Joonis 1. Võla areng Võla kevadprognoos, millest 2026. a eduaruanne lähtub, näitab, et Eesti fiskaalstrateegia potentsiaalse majanduskasvu ja võla arengute kontekstis tagab võla püsimise suhteliselt madalal tasemel ka keskpikas perspektiivis. See loob piisavad tagatised lepinguliste kohustuste täitmiseks, arvestades vananemiskulusid ja erinevaid riskistsenaariume. Tingimuslikud kohustised Valitsemissektori tingimuslikud kohustised on viimase kümne aasta jooksul olnud vahemikus 4,61 kuni 8,03 miljardit eurot, kasvades 2024. aasta jooksul 1,14 miljardi euro võrra. 2025. aasta andmed avaldatakse käesoleva aasta juuni lõpus riigi majandusaasta koondaruandes. Samas on kümne aastaga valitsemissektori tingimuslike kohustiste osakaal SKP-st vähenenud 2 protsendipunkti võrra, moodustades 2024. aasta lõpul 20 protsenti SKP-st. Eesti kaks suurimat kohustist on sisse maksmata osalused rahvusvahelistes finantsinstitutsioonides (2,04 miljardit eurot) ja tarnelepingud ja investeerimiskohustused (2,76 miljardit eurot) 15 moodustasid 2024. aastal valitsemissektori tingimuslikest kohustistest 60 protsenti. Võrreldes 2023. aastaga suurenesid need tingimuslikud kohustised 941 miljoni euro võrra, kuna Eestile kehtisid 12 aastat Euroopa Stabiilsusmehhanismiga (ESM) liitumisest vähendatud osalusega üleminekuperiood, mis lõppes 2024. aasta jaanuaris. Sellega seoses suurenes Eesti osalus, sealhulgas sisse maksmata osalus Euroopa Stabiilsusmehhanismi kapitalis. Tingimuslikud kohustused on seotud ka riigigarantiidega, millest 1,55 miljardit eurot ehk 76 protsenti moodustab Euroopa Finantsstabiilsusmehhanismi võlakohustistele antud garantii ning 272 miljonit eurot ehk 13 protsenti Ettevõtluse ja Innovatsiooni SA ettevõtlus- ja eluasemelaenude käendused ning ekspordigarantiid. Ülejäänud väiksemad garantiid on antud rahvusvahelistele finantsinstitutsioonidele laenude või erinevate projektide garanteerimiseks. Laenude ja riigigarantiide andmise otsustab Valitsus Riigikogu määratud piirmäära ehk limiidi ulatuses. Joonis 2. Valitsussektori tingimuslike kohustiste maht (mln €) ja osakaal SKP-st 9 000 25% 8 000 22% 20% 20% 21% 20% 7 000 18% 20% 18% 18% 18% 6 000 17% 15% 5 000 4 000 10% 3 000 2 000 5% 1 000 0 0% 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Valitsussektor Valitsussektori osakaal SKP-st % Rahandusministeerium lähtub riigisiseste laenude ja riigigarantiide andmisel passiivsest laenupoliitikast: laenu või riigigarantiid antakse vaid põhjendatud juhtudel olukorras, mil pangad annavad laenu väga ebamõistlikel tingimustel või ei anna üldse. Iga laenu või riigigarantii andmise juhtumit hinnatakse eraldi. Laenude ja riigigarantiide andmise otsustab valitsus iga-aastases riigieelarves riigikogu määratud piirmäära ehk limiidi ulatuses. Rahvusvahelise riigigarantii andmise otsustab riigikogu. Riik peab rahvusvaheliste finantsinstitutsioonide nõudmisel tasuma oma sissemaksmata osaluse eest kokku 2,04 miljardit eurot, millest suurim kohustis 1,59 miljardit eurot on Euroopa Stabiilsusmehhanismi ees. Muude finantsinstitutsioonide sisse maksmata osalused on oluliselt väiksemad: näiteks Euroopa Investeerimispangal 188 miljonit eurot, Maailmapangal 150 miljonit eurot, Põhjamaade Investeerimispangal 69 miljonit eurot. Ülejäänud tingimuslikud kohustised on seotud toetuse andmise ja vahendamise kohustistega (11 protsenti tingimuslikest kohustistest) 16 ning kohtuasjadest, muudest lepingutest ja tagatistest tulenevate kohustistega (kokku 401 miljonit, viis protsenti tingimuslikest kohustistest. Joonis 3. Valitsussektori tingimuslikud kohustised liigiti (seisuga 31.12.2024) Tarnelepingud ja investeerimiskohustused 2 765 Sissemaksmata osalus rahv.… 2 044 Antud garantiid 1 982 Toetuste andmise ja vahendamise kohustused 845 Kohustused katkematutest… 231 Laenutagatiseks panditud põhivara 72 Kohtuasjadega seotud kohustised 57 Riigitagatisega õppelaenude jääk 34 Muud tingimuslikud kohustused 7 0 1 000 2 000 3 000 Kohustiste maht, mln € 17 Reformid ja investeeringud Eesti esitas oma eelarve- ja struktuurikava aastate 2025-2028 kohta 2024. aasta sügisel. Eesti eelarve- ja struktuurikava kiideti koos teiste EL liikmesriikide kavadega heaks EL rahandusministrite kohtumisel 2025. aasta jaanuaris. Eelarve- ja struktuurikava sisaldab endas suuremate reformide ja investeeringute loetelu, mis lähtuvad Eesti pikaajalise strateegia “Eesti 2035” olulisematest algatustest strateegia eesmärkide saavutamiseks ning Eestile esitatud riigipõhistest soovitustest. Alljärgnevalt on esitatud ülevaade 2025. aasta edusammudest riigipõhiste soovituste lõikes, detailselt raporteeritakse riigipõhiste soovituste täitmisest Euroopa Komisjoni infosüsteemis CeSar1 ning terviklik ja detailne ülevaade eduaruande tabelis 9 Detailne RRFi vahendite kasutamise raporteerimine toimub eraldiseisvalt ning seda infot ei taasesitata eduaruandes. Riigipõhine soovitus 1. Suurendada üldisi kaitse- ja julgeolekukulutusi ning valmisolekut. Laiendada maksubaasi, kasutades makse, mis on majanduskasvule vähem kahjulikud. Tagada kulude jätkusuutlik rahastamine, sealhulgas kaitse, tervishoiu ja pikaajalise hoolduse jaoks, et parandada kättesaadavust ja taskukohasust, kaitstes samal ajal inflatsioonisurve eest. Suuremad reformid ja algatused  Kaitsekulude tõstmine. Eesti kaitsekulutused suurenesid 2025. aastal 4,2%-ni SKPst ja esialgsetel hinnangutel suurenevad 2026. aastal veelgi 5,0%-ni. Lisaks suunas Eesti ühtekuuluvuspoliitika vahehindamise tulemusel ja REARM-algatuse raames 11% oma ühtekuuluvuspoliitika vahenditest ehk 386 miljonit eurot ümber kaitsetööstuse ja sõjaväelise mobiilsuse investeeringute rahastamiseks.  Tervishoiusüsteemi rahastamine ja reform. Eesti on ette valmistamas uut tervishoiu rahastamise mudelit, mille eesmärk on tagada tervishoiusüsteemi kulutõhusus ja jätkusuutlikkus ning tervishoiuteenuste kättesaadavus. Mudel põhineb Sotsiaalministeeriumi analüüsil tervishoiu rahastamise kohta ja Arenguseire Keskuse analüüsidel tervishoiu jätkusuutlikkuse tagamise ja erasektori rahastamise kaasamise võimaluste kohta. Ettevalmistamisel on tervishoiu ja sotsiaalhoolekande reform, mis näeb ette hoolekandepiirkondade loomise, igas piirkonnas inimkesksete integreeritud tervishoiu ja sotsiaalhoolekande koostööorganisatsioonide (TERVIK) loomise, õigusraamistiku muudatused paremaks ja turvalisemaks andmevahetuseks spetsialistide vahel ja tulemuspõhise rahastamise rakendamise. Riigipõhine soovitus 2. Tagada taaste- ja vastupidavuskava, sealhulgas REPowerEU peatüki tõhus rakendamine. Kiirendada ühtekuuluvuspoliitika programmide (ERF, Õiglase ülemineku fond, ESF+, ÜF) rakendamist, tuginedes vajadusel vahehindamises pakutud võimalustele. Kasutada 1 Country-specific recommendations database 18  optimaalselt ELi vahendeid, sealhulgas InvestEU programmi ja Euroopa strateegiliste tehnoloogiate platvormi konkurentsivõime parandamiseks. Suuremad reformid ja algatused  Ühtekuuluvuspoliitika vahendite ümbersuunamine. Eesti suunas ühtekuuluvuspoliitika vahehindamise tulemusel ja REARM-algatuse raames 11% oma ühtekuuluvuspoliitika vahenditest ehk 386 miljonit eurot ümber kaitsetööstuse ja sõjaväelise mobiilsuse investeeringute rahastamiseks. Riigipõhine soovitus 3. Fokusseerida investeeringud teadusuuringutesse ja innovatsiooni, seades esikohale rakendusuuringute rahastamise. Parandada juurdepääsu rahastamisele, eriti väikeste ja keskmise suurusega ettevõtete ning äärealade ettevõtete jaoks, hõlbustamaks uuenduslikke investeeringuid. Suuremad reformid ja algatused  Rakendusuuringute rahastamine. Investeeritakse AS Metroserti all tegutseva rakendusuuringute keskuse esimesse ärivaldkonda, mis keskendub biorafineerimisele. Kokku käivitatakse viis ärivaldkonda: biorafineerimine, meditsiiniandmed, vesinikutehnoloogiad, droonitehnoloogiad ja autonoomsed sõidukid. Rakendusuuringute keskus pakub teenuseid ja koostöövõimalusi, mis parandavad ettevõtete arengu- ja innovatsioonivõimekust.  Kaitsetööstuse areng. AS SmartCapi alla luuakse 100 miljoni euro suurune Kaitsefond. Fondi eesmärk on arendada Eesti kaitsetööstust ja luua uuenduslikke kaitse- ja julgeolekuvõimekusi, mis vastavad kasvavale globaalsele nõudlusele.  Teadlaste ja ettevõtjate koostöö. Eesti Ettevõtlus- ja Innovatsiooniagentuuris (EIS) jätkub rakendusuuringute programmi elluviimine. Programmi eesmärk on suurendada rakendusuuringute ja eksperimentaalarenduse mahtu Eesti ettevõtetes tehnoloogiliste ja ärinõustamisteenuste ning projektirahastuse kaudu. Tuge pakutakse uute tehnoloogiate, toodete, teenuste või protsesside arendamiseks. Programm keskendub koostöös sündinud rakendusteadusele. Esitatavad uurimisteemad peavad põhinema teadlaste ja ettevõtjate dialoogil ning olema suunatud konkreetsete äri- ja ühiskondlike probleemide lahendamisele. Teadustöö mõju suurendamist ja teadusasutuste ning kõrgkoolide institutsionaalse teadmussiirde võimekust toetab ka ASTRA+ programm.  ÜPP konkurentsivõime. Konkurentsivõime suurendamise eesmärgil eraldatakse ettevõtlusele 55 miljonit eurot. Maaelu Arendamise SA pakub pikaajalisi investeerimislaene, käibekapitalilaene ja kasvulaene mikro- ja väikeettevõtetele, sihtrühmadeks on põllumajandus-, toiduainetööstuse ja maapiirkondade ettevõtjad. Riigipõhine soovitus 19  4. Parandada energiatõhusust uute rahastamis- ja toetusmeetmetega pikaajalise renoveerimisstrateegia eesmärkide saavutamiseks. Vähendada üldist sõltuvust fossiilkütustest ja põlevkivi osakaalu energiaallikate jaotuses investeerides taastuvenergiasse ja edendades energia salvestamist. Suurendada energiajulgeolekut ja ressursside tootlikkust biopõhise innovatsiooni kaudu. Võtta kasutusele täiendavaid meetmeid säästva ja vähem saastava transpordi kättesaadavuse ja kasutamise suurendamiseks, sealhulgas raudteevõrgu elektrifitseerimise, maanteesõidukite pargi uuendamise ja ühistranspordisüsteemide integreerimise abil. Suuremad reformid ja algatused  Rekonstrueerimistoetused. Avati uuendatud tingimustega rekonstrueerimistoetuste voor summas 80 miljonit eurot. Korteriühistutele loodi võimalus volitada hankemenetlust läbi viima Eesti Ettevõtluse- ja Innovatsiooni SA (EIS) kiirendades ja lihtsustades nii toetuse kasutuselevõttu.  Energiamajanduse arengukava 2035. 20206. a jaanuaris kiitis Vabariigi Valitsus heaks “Energiamajanduse arengukava 2035” ehk riigi strateegilise raamistiku energiajulgeoleku tugevdamiseks, konkurentsivõime suurendamiseks ja puhta energiaga majandusele ülemineku toetamiseks. ENMAK 2035 rõhutab mitmekesise elektritootmisportfelli olulisust, et tagada elektrisüsteemi usaldusväärsus ja vastupidav toimimine. See keskendub kodumaiste puhaste energiaallikate (näiteks tuule- ja päikeseenergia) suuremale kasutamisele koos energia salvestamise lahendustega.  Elektrisüsteemi sünkroniseerimine Mandri-Euroopaga. Eesti elektrisüsteemi sünkroniseerimine Mandri-Euroopa sagedusalaga viidi lõpule.  Energia- ja ressursitõhususe ja ringmajanduse investeeringutoetused. Oluline toetus suunati ettevõtete (tootev tööstus, teenindussektor) energia- ja ressursitõhususega, ohutuma materjalide ringluse, jäätmete sorteerimise ja ringlussevõtu, ringmajanduse ärimudelite ja uuenduslike pakenditega. Oluline osa projektidest suunatud (nt toidu- ja joogitööstus, puidutööstus, paberitööstus, toidujagamispunktid, biojäätmete ringlussevõtt). Lisaks ajakohastame riiklikku ringbiomajanduse tegevuskava ja riiklikku teadus- ja arendustegevuse kava.  Puhta transpordi kättesaadavus. 2025. aastal astus Eesti täiendavaid samme puhtama transpordi kättesaadavuse ja kasutamise laiendamiseks, keskendudes eelkõige raudteele. Raudtee elektrifitseerimine jätkus Tallinn-Tartu ja Tapa-Narva koridorides, sealhulgas uuendati ja võeti kasutusele uus elektrifitseeritud võrgulõik Aegviidu ja Tapa vahel ning edenes täiendava elektriveeremite kasutuselevõtt (13 uut elektrirongi alustasid reisijatevedu). Rail Baltica ehitustööd jätkusid Harju, Rapla ja Pärnu maakonnas ning edenes reisijate terminalide ja sõlmpunktide arendamine, sealhulgas Ülemiste peaterminalis. Jätkus ka raudteetaristu uuendamine (sh rekonstrueerimis- ja sirgendustööd), et võimaldada suuremaid kiirusi ja toetada regulaarse kellaajalise sõiduplaani kasutuselevõttu. Riigipõhine soovitus 5. Parandada töö tootlikkust ja oskuste pakkumist ümber- ja täiendõppe meetmete abil, vähendades haridussüsteemist varakult lahkumist, parandades haridus- ja 20  koolitussüsteemi vastavust tööturu vajadustele, eelkõige rahuldades kasvavat nõudlust teaduse, tehnoloogia, inseneriteaduse ja matemaatika spetsialistide järele ning meelitades ligi ja hoides talente. Tugevdada poliitikameetmeid, mille eesmärk on pakkuda ja omandada roheliseks üleminekuks vajalikke oskusi ja pädevusi. Vähendada vaesusriski, tugevdades eakate, üheliikmeliste leibkondade ja puuetega inimeste sotsiaalkaitset, suurendades hüvitiste süsteemi piisavust ja tõhusust ning töötute sotsiaalkaitset, muu hulgas laiendades töötushüvitiste ulatust, eelkõige mittestandardsetes töösuhetes olevatele isikutele, säilitades samal ajal eelarve jätkusuutlikkuse. Suuremad reformid ja algatused  Õiglane üleminek. Eesti tugevdab tööjõu tootlikkust ja oskustööliste kättesaadavust sihipäraste ümber- ja täiendõppe meetmete abil piirkondades, kus toimuvad struktuursed muutused. Õiglase Ülemineku Fondi toel rakendab Eesti Töötukassa tegevusi, mis hõlbustavad kiiret üleminekut ühelt töökohalt teisele ja aitavad kaasa põlevkivisektorist lahkuvate töötajate oskuste ajakohastamisele. Toetatakse osalemist formaalhariduses ja mikrokvalifikatsioonide omandamist, tagades, et töötajate pädevuse vastavuse muutuvate tööturu vajadustega. Lisaks võeti kasutusele meetmed pikaajalise töötuse ennetamiseks, aidates inimestel uuele tööle asuda pärast töökoha kaotust. Haridus- ja Teadusministeerium tellib kõrgkoolidelt ja kutseõppeasutustelt ümberõppekoolitust Eesti täiskasvanute tööalaste oskuste arendamiseks. Õiglase Ülemineku Fondi toel on sihtpiirkonnale, mida Eesti põlevkivisektori ümberkorraldamine kõige enam mõjutab, suunatud eritegevused, sealhulgas nii koolituste kui ka formaalhariduse pakkumine.  Ida-Viru maakonna õpilastele suunatud programmid. Haridustulemuste parandamiseks ja õpiteekonna vastavusse viimiseks tööturu nõudlusega rakendab Eesti Ida-Viru maakonna õpilastele struktureeritud töövarjuprogrammi. Programm on suunatud üldhariduskoolide õpilastele (8. ja 11. klass) ning kutseõppe esimese aasta õpilastele, pakkudes süsteemset kogemust reaalsetel töökohtadel, karjäärivõimaluste ja tööandjate ootustega töötubade ja töövarjutamise kaudu. Ida-Viru Ettevõtluskeskuse elluviidav ja ESF+ kaudu rahastatav algatus toetab ka sotsiaalset ühtekuuluvust, tuues kokku eesti ja vene keelt kõnelevad noored ühistes õpikeskkondades.  Koolikohustusea pikendamine. Koolist väljalangemise vähendamiseks on Eesti pikendanud kohustuslikku haridust. Alates 2025. aasta sügisest on inimesel kohustus õppida kas kuni 18-aastaseks saamiseni või omandada keskharidus või kutsekeskharidus. Neile, kes ei saa kohta gümnaasiumis või kutsekeskhariduse omandamisel, pakutakse üheaastast ettevalmistavat õpingut, mille eesmärk on täita lüngad põhihariduses, parandada eesti keele oskust, arendada põhioskusi, pakkuda karjäärinõustamist ja muid individuaalseid tugiteenuseid.  Rakenduskeskhariduse kutseõppe programmid. Alates 2025/26 õppeaastast on Eesti käivitanud ka uued nelja-aastased rakenduskeskhariduse kutseõppe programmid, eriti sellistes valdkondades nagu IT, inseneriteadus, ehitus, biotehnoloogia ja tervishoid. Need programmid ühendavad kutseõppe laiendatud üldharidusliku sisuga. See võimaldab õpilastel enne spetsialiseerumist alustada laias valdkonnas parandades lõpetajate akadeemilist ettevalmistust. Reformi eesmärk on suurem kõrgharidusse astuvate kutseõppe lõpetajate osakaal. 21  Roheüleminekut toetavate oskuste arendamine. Majandus- ja Kommunikatsiooniministeerium on tugevdanud poliitikameetmeid, et toetada roheüleminekuks vajalike oskuste ja pädevuste pakkumist ja omandamist. MKM edendab oskuste täiendamist ja ümberõpet aktiivse tööturupoliitika, täiskasvanute õppe ja sihipäraste koolituste kaudu, keskendudes rohelistele ja valdkonnaülestele oskustele. Alates 2025. aastast toetatakse tööandjaid töötajate roheliste oskuste arendamisel, sealhulgas mikrokvalifikatsioonide kaudu. Lisaks toetavad alates 1. jaanuarist 2024 täiustatud tööturumeetmed õiglast üleminekut Ida-Virumaal, pakkudes sihipäraseid tööturuteenuseid, rahalist tuge tööjõu liikuvuseks ja juurdepääsu oskuste arendamisele, sealhulgas kraadiõppele ja mikrokvalifikatsioonidele, töötajatele, keda mõjutavad põlevkivitööstuse struktuurimuutused. Taaste- ja vastupidavusrahastu toel on määratletud valdkondlikud rohelised oskused rohelisest üleminekust enim mõjutatud valdkondades, välja töötatud kõrgkoolide ja kutseõppeasutuste õppekavad ning käimas on uute õppematerjalide väljatöötamine nii formaalses hariduses kui ka täiendkoolituses. Ettevõtete rohelisele majandusele ülemineku toetamiseks pakuvad kõrg- ja kutseõppeasutused täiendkoolitust (ümberõpet) ja mikrokvalifikatsioone ning pedagoogilisi töötajaid koolitatakse roheliste oskuste koolituste läbiviimiseks.  Toimetulekutoetused. Alates 1. jaanuarist 2026 on toimetulekupiiriks üksikule inimesele või leibkonna esimesele täiskasvanule 220 eurot (varem 200 eurot) kuus. Iga alaealise ülalpeetava kohta on toimetulekupiir 264 eurot (varem 240 eurot) kuus. Teise ja iga järgmise täiskasvanu kohta leibkonnas on see piir 176 eurot (varem 160 eurot) kuus. Sotsiaalhoolekande seaduse muudatused, mis käsitlevad toimetulekutoetuse taotlemise korda, võeti vastu detsembris 2025. Muudatustega kehtestati ühtsed toetuse saamise reeglid ja standardiseeritud taotlusvorm luues üleriigiliselt suuremat selgust ja vähendades omavalitsuste vahelisi erinevusi.  Töötushüvitiste reform. Töötushüvitise reform asendas varasema kahetasandilise töötushüvitise ja töötuskindlustuse süsteemi ühtse töötuskindlustusskeemiga. Töötushüvitis kaotati ja töötuskindlustussüsteemis kehtestati uus baasmääraga hüvitis lisaks olemasolevale sissetulekupõhisele töötuskindlustushüvitisele. Reformil on positiivne mõju ebaregulaarselt ja lühiajaliselt töötavatele isikutele. Lisaks on reformil positiivne mõju puuetega töötajatele, kuna nad ei pea enam valima töövõimetoetuse ja töötushüvitise vahel. Selle asemel on neil võimalus taotleda mõlemat, tugevdades seeläbi oma sotsiaalkaitset. 22 Eesti iga-aastame eduaruanne LISAD LISA 1. Tabelid Tabel 1a: Valitsemissektori fiskaalkohustus (netokulude kasvu kava) 2023 2024 2025 2026 Euroopa Nõukogu netokulude kasvu kava 1a. Riiklikult rahastatavad esmased netokulud (kasv) 1,9 7,1 5,1 2a. Riiklikult rahastatavad esmased netokulud (kumulatiivne 1,9 9,0 14,2 kasv) Tegelik/prognoos 1b. Riiklikult rahastatavad esmased netokulud (kasv) 3,8 1,9 11,6 2b. Riiklikult rahastatavad esmased netokulud (kumulatiivne 3,8 5,7 17,9 kasv) Tabel 1b: Põhinäitajad 2023 2024 2025 2025 % SKPst % SKPst % SKPst % SKPst 1 Nominaalne positsioon Tabel 4, rida 31 -2,7 -1,2 -1,7 -4,3 2 Struktuurne positsioon Tabel 4, rida 33 -2,6 -1,4 -0,8 -4,2 Struktuurne 3 Tabel 4, rida 34 primaarpositsioon -2,2 -0,8 -0,3 -3,6 4 Võlg Tabel 4, rida 35 20,2 23,5 24,1 26,7 5 Võla muutus Tabel 4, rida 36 1,0 3,3 0,6 2,6 Rahandusministeerium Eesti iga-aastame eduaruanne Tabel 2a: Makromajanduslikud eeldused 2023 2023 2024 2025 2026 2027 ESA SKP Mld EUR % % % % % kood 1 Reaalne SKP B.1*g -2,7 -0,1 0,6 2,3 2,5 2 SKP deflaator 8,6 4 3,8 3,6 2,7 3 Nominaalne SKP B.1*g 38,4 5,7 3,9 4,4 6 5,2 Reaalse SKP komponendid ESA Mld EUR % % % % % kood 4 Eratarbimiskulutused P.3 -1,6 0 -0,1 2,5 1,8 5 Valitsemissektori lõpptarbimiskulutused P.3 0,6 1,8 2,6 9,9 0,2 6 Kapitali kogumahutus põhivarasse P.51 2,3 -6,5 3,2 10,1 1,9 7 P.52 + Varude muutus (% SKPst) P.53 0,1 -0,2 -0,4 -1,1 -0,4 8 Kaupade ja teenuste eksport P.6 -9,1 -1,5 5 2,2 2,9 9 Kaupade ja teenuste import P.7 -7,3 0,4 5 5,8 2,3 Panus SKP kasvu 10 Sisemajanduse nõudlus 0 -1,4 1,3 6,1 1,5 11 P.52 + Varude muutus P.53 0,1 -0,2 -0,4 -1,1 -0,4 12 Kaupade ja teenuste bilanss B.11 -1,4 -1,5 -0,3 -3,1 0,3 Deflaatorid ja hinnad % % % % % 13 Eratarbimise deflaator 8,9 3,4 3 3,9 2,6 14 THHI 9,1 3,7 4,8 3,8 2,5 15 Valitsemissektori lõpptarbimiskulutuste deflaator 11,4 5,7 3,9 4,1 3 16 Investeeringute deflaator 4,3 4,5 2,6 2,5 2,8 17 Kaupade ja teenuste ekspordi deflaator 3,4 2,6 3,1 2,9 2,1 18 Kaupade ja teenuste impordi deflaator -0,8 1,6 2,1 2,8 1,9 Rahandusministeerium Eesti iga-aastame eduaruanne Tööturg ESA Tase % % % % % kood 19 Hõive (1000 inimest) 694,6 2,5 0,6 -0,8 0,4 0,3 20 Töötatud tunnid töötaja kohta 1686,1 0,2 0,4 -0,4 0,1 0,2 21 Reaalne SKP töötaja kohta -5,2 -0,7 1,4 1,9 2,2 22 Reaalne SKP töötatud tunni kohta -5,4 -1,1 1,8 1,8 2 23 Hüvitised töötajatele D.1 19,0 11,3 6,3 4,5 5,7 5,2 24 Hüvitis töötaja kohta (= 23 / 19) 27,354 8,6 5,7 5,3 5,3 4,9 % % % % % 25 Tööpuuduse määr (%) 6,4 7,6 7,5 6,7 6,4 Potentsiaalne SKP ja % % % % % komponendid 26 Potentsiaalne SKP 1,2 0,4 0,5 1 1,2 Panused potentsiaalse SKP kasvu 27 Tööjõud 1,2 0,6 0,3 0,2 0 28 Kapital 1,3 0,9 1 1,2 1,1 29 Kogutootlikkus (TFP) -1,3 -1,2 -0,9 -0,4 0 % pot. SKPst % pot. SKPst % pot. SKPst % pot. SKPst 30 Toodangulõhe -3,6 -4,1 -3,9 -0,3 -0,4 Rahandusministeerium Eesti iga-aastame eduaruanne Tabel 3a: Väliseeldused 2023 2024 2025 2026 2027 1 Lühiajalised intressid (%, aasta keskmine) 3,43 3,57 2,18 2,22 2,42 2 Pikaajalised intressid (%, aasta keskmine) 2,46 2,34 2,64 2,9 3 3 USD/EUR vahetuskurss (aasta keskmine) 0,924 0,924 0,886 0,859 0,861 5 Maailma SKP (v.a. EL) (kasv, %) 3,9 3,7 3,6 3,2 3,2 6 EL reaalne SKP (kasv, %) 0,4 1,1 1,5 0,9 1,3 7 Maailma impordimaht, v.a. EL (kasv, %) 2,2 4,3 5 2,3 2,9 8 Nafta hind (Brent, USD/barrel) 82,6 80,7 69,1 80,8 70,9 Rahandusministeerium  Eesti iga-aastame eduaruanne Tabel 4: Riigi rahanduse prognoos 2023 2023 2024 2025 2026 2027 Tulud ESA kood mld € % SKPst % SKPst % SKPst % SKPst % SKPst 1 Tootmis- ja impordimaksud D.2 5,1 13,5 13,9 14,0 14,7 14,4 2 Sissetuleku- ja varanduse maksud D.5 3,1 8,2 9,5 9,9 8,7 8,6 3 Sotsiaalkindlustusmaksed D.61 4,7 12,2 12,6 12,7 12,6 12,6 Muud tulud (P.11+P.12+P.131) 2,1 5,3 5,8 5,5 5,3 4,9 4 + D.39 + D.4 + D.7 5 Kapitalimaksud D.91 0,0 0,0 0,0 0,0 0,0 0,0 6 Muud kapitalitulud D.92+D.99 0,5 1,2 1,0 1,2 1,0 0,6 7 Tulud kokku (= 1+2+3+4+5+6) TR 15,5 40,4 42,8 43,4 42,4 41,2 8 sh: EL eraldised D.7EU+D.9EU 0,7 1,7 1,4 2,1 2,2 1,6 9 Tulud kokku v.a. EL eraldised (= 7-8) 14,9 38,7 41,4 41,4 40,3 39,5 10 Tulumeetmed (lisanduv mõju, v.a. EL rahastatud -0,16 -0,4 1,6 1,3 -1,2 -0,0 meetmed) 10b EL vahenditest kaetavad tulude vähendused 0,0 0,0 0,0 0,0 0,0 0,0 11 Prognoosis sisalduvad ühekordsed tulumeetmed 0,0 0,0 0,7 0,1 0,0 0,0 (summa, v.a. EL rahastatud meetmed) Kulud ESA kood mld € % SKPst % SKPst % SKPst % SKPst % SKPst 12 Hüvitised töötajatele D.1 4,5 11,7 12,2 12,3 12,4 12,1 13 Vahetarbimine P.2 2,5 6,4 6,3 6,4 6,7 6,8 14 Intressikulu D.41 0,1 0,4 0,6 0,5 0,6 0,8 15 Rahalised sotsiaalsiirded D.62 4,7 12,3 12,6 12,8 12,6 12,4 16 Mitterahalised sotsiaalsiirded D.632 0,9 2,3 2,4 2,5 2,4 2,4 17 Subsiidiumid D.3 0,4 1,0 0,7 0,6 0,8 0,8 Muud kulud D.29 + (D.4-D.41) + 0,7 1,9 1,8 2,0 2,0 1,9 18 D.5 + D.7 + D.8 19 Kapitali kogumahutus põhivarasse P.51 2,5 6,5 6,2 6,7 7,9 7,2 20 sh riiklikult rahastatud investeeringud 2,3 5,9 5,6 6,0 7,5 6,5 21 Kapitalisiirded D.9 0,2 0,3 0,4 0,7 0,5 0,9 22 Muud kapitalikulud P.52+P.53+NP 0,1 0,4 0,8 1,0 0,8 0,9 23 Kulud kokku (= 12+13+14+15+16+17+18+19+21+22) TE 16,5 43,1 44,0 45,4 46,8 46,1 Rahandusministeerium  Eesti iga-aastame eduaruanne 24 sh EL eraldised (= 8-10b) D.7EU+D.9EU 0,7 1,7 1,4 2,1 2,2 1,6 25 sh riiklikult rahastatud kulud (23-24) 15,9 41,4 42,6 43,4 44,6 44,4 26 EL programmide riiklik kaasfinantseering 0,1 0,2 0,2 0,3 0,3 0,5 27 Töötuskindlustushüvitiste tsüklilised komponendid -0,01 0,0 0,1 0,1 0,0 0,0 28 Prognoosis sisalduvad ühekordsed kulumeetmed 0,0 0,0 0,0 0,0 0,0 0,0 (summa, v.a. EL rahastatud meetmed) 29 Riiklikult rahastatud esmased netokulud (enne 15,7 40,9 41,7 42,5 43,7 43,4 tulumeetmeid) (= 25-26-27-28-14) Riiklikult rahastatud esmased netokulud kasv kasv kasv kasv 30 Riiklikult rahastatud esmaste netokulude kasv Tabel 1a, rida 1b 3,8 1,9 11,6 4,5 Eelarvepositsioonid ESA kood mld € % SKPst % SKPst % SKPst % SKPst % SKPst 31 Nominaalne positsioon (= 7-23) B.9 -1,0 -2,7 -1,2 -2,0 -4,3 -4,9 32 Primaarne positsioon (= 31-14) B.9-D.41p -0,9 -2,3 -0,6 -1,5 -3,7 -4,1 Tsükliline kohandus % SKPst % SKPst % SKPst % SKPst % SKPst 33 Struktuurne positsioon -0,9 0,2 -0,2 -4,2 -4,8 34 Struktuurne primaarne positsioon -0,5 0,8 0,3 -3,6 -4,0 Võlg mld € % SKPst % SKPst % SKPst % SKPst % SKPst 35 Valitsemissektori võlg 7,7 20,2 23,5 24,1 26,7 30,6 36 Võla muutus 0,8 1,0 3,3 0,6 2,6 3,9 37 Panus võla muutusesse 38 Primaarne positsioon (= miinus 32) 2,3 0,6 1,5 3,7 4,1 39 Lumepalli efekt -0,7 -0,2 -0,5 -0,7 -0,5 40 Intressikulu (= 14) -0,4 -0,6 -0,5 -0,6 -0,8 41 Kasv 0,5 0,0 -0,1 -0,5 -0,6 42 Inflatsioon -1,5 -0,8 -0,9 -0,8 -0,7 43 Võla ja eelarvepositsiooni kohandus (= 36-38-39) -0,7 2,9 -0,4 -0,3 0,3 % % % % % 44 Võla keskmine intressimäär (= 14 / Võlg(t-1) ) 1,9 2,9 2,1 2,6 3,0 Kaitsekulud mld € kasv kasv kasv kasv kasv 45 Kaitsekulud kokku COFOG 2 1176,1 48,3 26,8 17,1 27,5 12,3 46 Kaitseinvesteeringud COFOG 2, P.51g 518,5 106,3 25,5 1,6 30,0 -23,3 Rahandusministeerium Eesti iga-aastame eduaruanne Tabel 5: Täpsustatud tulumeetmete hinnanguline mõju Tulumeetme nimetus One-off ESA kood 2024 2025 2026 % SKPst % SKPst % SKPst Dividendide ajatamine ja lisadividend Ei D4, D5 0,00% 0,01% 0,01% II pensionisamba maksed alates 2025 2, 4 või 6% palgast Ei D5 0,00% -0,03% 0,00% Füüsilise isiku tulumaksu soodustuste kaotamine (eluasemelaenu intressid, abikaasa maksuvaba Ei D5 0,00% 0,10% 0,00% tulu, täiendav maksuvaba tulu laste eest) Maksuvaba tulu tõus 500 eurolt 654 eurole ja mitteindekseerimine tarbijahinnaindeksiga Ei D5 0,18% 0,08% 0,00% Maksuvaba tulu vanaduspensionieas kehtestamine 776 eurot Ei D5 -0,08% 0,00% 0,00% Ühetaolise maksuvaba tulu kehtestamine 2026.a Ei D5 0,00% 0,00% -1,27% Füüsilise isiku tulumaksu määr 22% Ei D5 0,00% 0,61% -0,06% Juriidilise isiku tulumaksu määr 22% Ei D5 0,00% 0,21% 0,00% Krediidiasutuste avansilise tulumaksu määra tõstmine 18%ni ja muud Ei D5, D6 0,00% 0,04% 0,00% Maksuvaba tulu tarbijahinnaindeksiga mitteindekseerimine (samal tasemel püsimine) Ei D5 -0,01% 0,03% -0,05% Automaksu kehtestamine koos soodustustega Ei D5 0,00% 0,36% 0,04% Käibemaksu määra tõusud 22%le ja 24%le Ei D2 0,56% 0,27% 0,27% Aktsiiside tõusud Ei D2 0,11% 0,12% 0,12% Kütuse- ja elektriaktsiisi tõusu ära jätmine 2026. aastal Ei D2 0,00% 0,00% -0,09% Hasartmängumaksu tõusud 2025 ja 2026. aastatel ning 2026. aasta maksulangetus Ei D2 0,02% 0,00% 0,00% Maamaksu korrektsioon Ei D2 0,00% 0,04% 0,00% Erinevate keskkonnatasude tõusud 2024-2029 Ei D2 0,04% 0,06% 0,02% D2, +DP11+P12 Riigilõivude tõstmine ja muud maksulaekumist parandavad meetmed Ei 0,05% 0,06% 0,00% +P131+D7+ D9 SAFE laenu kuludelt riigile saamata jääv käibemaks Ei D2 0,00% -0,14% -0,05% Pankade suuremad dividendid 2024-2025 Jah D5 0,29% -0,18% -0,09% Juriidilise isiku tulumaksu erakorralised tulud enne määra tõusu 2024, v.a pangad Jah D5 0,37% -0,36% 0,00% Rahandusministeerium Eesti iga-aastame eduaruanne Tabel 6. Taaste- ja vastupidavusrahastu (RRF) toetused 2020 2021 2022 2023 2024 2025 2026 Tulu RRF toetustest % SKP % SKP % SKP % SKP % SKP % SKP % SKP 1 RRF toetused, mis sisalduvad tuluprojektsioonides 0,006 0,088 0,320 0,401 0,580 0,429 2 Sularaha väljamaksed RRFst EL poolt 0,401 0,000 0,669 0,310 0,593 0,455 RRF toetustest finantseeritud kulu % SKP % SKP % SKP % SKP % SKP % SKP % SKP 3 Jooksvad kulutused kokku 0,004 0,017 0,033 0,076 0,074 0,059 4 Kapitali kogumahutus 0,000 0,026 0,045 0,096 0,065 0,110 5 Muud kapitalikulud 0,002 0,046 0,242 0,229 0,441 0,260 6 Kogu kapitalitulu (= 4+5) 0,002 0,072 0,287 0,325 0,506 0,369 RRF toetustest finantseeritud muud kulud % SKP % SKP % SKP % SKP % SKP % SKP % SKP 7 Maksutulu vähenemine 8 Muud kulud, mis mõjutavad tulusid 9 Finantseerimistehingud 0,275 Tabel 7. Taaste- ja vastupidavusrahastu (RRF) laenud 2020 2021 2022 2023 2024 2025 2026 Tulu RRF laenudest % SKP % SKP % SKP % SKP % SKP % SKP % SKP 1 RRF laenude väljamaksed EL poolt 0 0 0 0 0 0 2 RRF laenude tagasimaksed ELile 0 0 0 0 0 0 RRF laenudest finantseeritud kulu % SKP % SKP % SKP % SKP % SKP % SKP % SKP 3 Jooksvad kulutused kokku 4 Kapitali kogumahutus 5 Muud kapitalikulud 6 Kogu kapitalikulu (= 4+5) s RRF laenudest finantseeritud muud kulud % SKP % SKP % SKP % SKP % SKP % SKP % SKP 7 Maksutulu vähenemine 8 Muud kulud, mis mõjutavad tulusid Rahandusministeerium Eesti iga-aastame eduaruanne Tabel 92. Muud reformid ja investeeringud Ühised priori- Ajakavale Reformi nimi RPS teedid* vastavus Selgitus Kaitsekulude tõstmine CSR. 4 Ajakavale Eesti kaitsekulutused suurenesid 2025. aastal 3,7%-ni SKPst ja esialgsetel hinnangutel vastav suurenevad 2026. aastal veelgi 5,3%-ni. Lisaks suunas Eesti ühtekuuluvuspoliitika 2025/1 vahehindamise tulemusel ja REARM-algatuse raames 11% oma ühtekuuluvuspoliitika vahenditest ehk 386 miljonit eurot ümber kaitsetööstuse ja sõjaväelise mobiilsuse investeeringute rahastamiseks. Tervishoiusüsteemi 2025/1 2 Ajakavale Eesti on ette valmistamas uut tervishoiu rahastamise mudelit, mille eesmärk on tagada rahastamine ja reform vastav tervishoiusüsteemi kulutõhusus ja jätkusuutlikkus ning tervishoiuteenuste kättesaadavus. Mudel põhineb Sotsiaalministeeriumi analüüsil tervishoiu rahastamise kohta ja Arenguseire Keskuse analüüsidel tervishoiu jätkusuutlikkuse tagamise ja erasektori rahastamise kaasamise võimaluste kohta. Ettevalmistamisel on tervishoiu ja sotsiaalhoolekande reform, mis näeb ette hoolekandepiirkondade loomise, igas piirkonnas inimkesksete integreeritud tervishoiu ja sotsiaalhoolekande koostööorganisatsioonide (TERVIK) loomise, õigusraamistiku muudatused paremaks ja turvalisemaks andmevahetuseks spetsialistide vahel ja tulemuspõhise rahastamise rakendamise. Taaste- ja 2025/2 1,2,3 Ajakavale selle reformi raporteerimine toimub RRFi raames vastupidavuskava vastav rakendamine. 2 Tabel 8 jääb numeratsioonis vahele, sest selle tabeli peavad esitama üksnes need riigid, kes on soovinud oma kava perioodi pikendada neljalt aastalt seitsmele aastale. Rahandusministeerium Eesti iga-aastame eduaruanne Rakendusuuringute 2025/3 2 Ajakavale Investeeritakse AS Metroserti all tegutseva rakendusuuringute keskuse esimesse rahastamine vastav ärivaldkonda, mis keskendub biorafineerimisele. Kokku käivitatakse viis ärivaldkonda: biorafineerimine, meditsiiniandmed, vesinikutehnoloogiad, droonitehnoloogiad ja autonoomsed sõidukid. Rakendusuuringute keskus pakub teenuseid ja koostöövõimalusi, mis parandavad ettevõtete arengu- ja innovatsioonivõimekust. Kaitsetööstuse areng 2025/3 2, 4 Ajakavale AS SmartCapi alla luuakse 100 miljoni euro suurune Kaitsefond. Fondi eesmärk on vastav arendada Eesti kaitsetööstust ja luua uuenduslikke kaitse- ja julgeolekuvõimekusi, mis vastavad kasvavale globaalsele nõudlusele. Teadlaste- ja ettevõtjate 2025/3 2 Ajakavale Eesti Ettevõtlus- ja Innovatsiooniagentuuris (EIS) jätkub rakendusuuringute programmi koostöö vastav elluviimine. Programmi eesmärk on suurendada rakendusuuringute ja eksperimentaalarenduse mahtu Eesti ettevõtetes tehnoloogiliste ja ärinõustamisteenuste ning projektirahastuse kaudu. Tuge pakutakse uute tehnoloogiate, toodete, teenuste või protsesside arendamiseks. Programm keskendub koostöös sündinud rakendusteadusele. Esitatavad uurimisteemad peavad põhinema teadlaste ja ettevõtjate dialoogil ning olema suunatud konkreetsete äri- ja ühiskondlike probleemide lahendamisele. Teadustöö mõju suurendamist ja teadusasutuste ning kõrgkoolide institutsionaalse teadmussiirde võimekust toetab ka ASTRA+ programm. ÜPP konkurentsivõime 2025/3 2 Ajakavale Konkurentsivõime suurendamise eesmärgil eraldatakse ettevõtlusele 55 miljonit vastav eurot. Maaelu Arendamise SA pakub pikaajalisi investeerimislaene, käibekapitalilaene ja kasvulaene mikro- ja väikeettevõtetele, sihtrühmadeks on põllumajandus-, toiduainetööstuse ja maapiirkondade ettevõtjad. Rekonstrueerimistoetused 2025/4 1,2,3 Ajakavale Avati uuendatud tingimustega rekonstrueerimistoetuste voor summas 80 miljonit vastav eurot. Korteriühistutele loodi võimalus volitada hankemenetlust läbi viima Eesti Ettevõtluse- ja Innovatsiooni SA (EIS) kiirendades ja lihtsustades nii toetuse kasutuselevõttu. Detailsem raporteerimine toimub RRFi raames. Rahandusministeerium Eesti iga-aastame eduaruanne Energiamajanduse 2025/4 1,2,3 Ajakavale 2026. a jaanuaris kiitis Vabariigi Valitsus heaks “Energiamajanduse arengukava 2035” arengukava 2035 vastav ehk riigi strateegilise raamistiku energiajulgeoleku tugevdamiseks, konkurentsivõime suurendamiseks ja puhta energiaga majandusele ülemineku toetamiseks. ENMAK 2035 rõhutab mitmekesise elektritootmisportfelli olulisust, et tagada elektrisüsteemi usaldusväärsus ja vastupidav toimimine. See keskendub kodumaiste puhaste energiaallikate (näiteks tuule- ja päikeseenergia) suuremale kasutamisele koos energia salvestamise lahendustega. Elektrisüsteemi 2025/4 1,2,3 Ajakavale sünkroniseerimine Mandri- vastav Euroopaga Eesti elektrisüsteemi sünkroniseerimine Mandri-Euroopa sagedusalaga viidi lõpule. Energia- ja 2025/4 1,2,3 Ajakavale Oluline toetus suunati ettevõtete (tootev tööstus, teenindussektor) energia- ja ressursitõhususe ja vastav ressursitõhususega, ohutuma materjalide ringluse, jäätmete sorteerimise ja ringmajanduse ringlussevõtu, ringmajanduse ärimudelite ja uuenduslike pakenditega. Oluline osa investeeringutoetused projektidest suunatud (nt toidu- ja joogitööstus, puidutööstus, paberitööstus, toidujagamispunktid, biojäätmete ringlussevõtt). Lisaks ajakohastame riiklikku ringbiomajanduse tegevuskava ja riiklikku teadus- ja arendustegevuse kava. Puhta transpordi 2025/4 1,2,3 Ajakavale 2025. aastal astus Eesti täiendavaid samme puhtama transpordi kättesaadavuse ja kättesaadavus vastav kasutamise laiendamiseks, keskendudes eelkõige raudteele. Raudtee elektrifitseerimine jätkus Tallinn-Tartu ja Tapa-Narva koridorides, sealhulgas uuendati ja võeti kasutusele uus elektrifitseeritud võrgulõik Aegviidu ja Tapa vahel ning edenes täiendava elektriveeremite kasutuselevõtt (13 uut elektrirongi alustasid reisijatevedu). Rail Baltica ehitustööd jätkusid Harju, Rapla ja Pärnu maakonnas ning edenes reisijate terminalide ja sõlmpunktide arendamine, sealhulgas Ülemiste peaterminalis. Jätkus ka raudteetaristu uuendamine (sh rekonstrueerimis- ja sirgendustööd), et võimaldada suuremaid kiirusi ja toetada regulaarse kellaajalise sõiduplaani kasutuselevõttu. Rahandusministeerium Eesti iga-aastame eduaruanne Õiglane üleminek 2025/5 1,2 Ajakavale Eesti tugevdab tööjõu tootlikkust ja oskustööliste kättesaadavust sihipäraste ümber- ja vastav täiendõppe meetmete abil piirkondades, kus toimuvad struktuursed muutused. Õiglase Ülemineku Fondi toel rakendab Eesti Töötukassa tegevusi, mis hõlbustavad kiiret üleminekut ühelt töökohalt teisele ja aitavad kaasa põlevkivisektorist lahkuvate töötajate oskuste ajakohastamisele. Toetatakse osalemist formaalhariduses ja mikrokvalifikatsioonide omandamist, tagades, et töötajate pädevuse vastavuse muutuvate tööturu vajadustega. Lisaks võeti kasutusele meetmed pikaajalise töötuse ennetamiseks, aidates inimestel uuele tööle asuda pärast töökoha kaotust. Haridus- ja Teadusministeerium tellib kõrgkoolidelt ja kutseõppeasutustelt ümberõppekoolitust Eesti täiskasvanute tööalaste oskuste arendamiseks. Õiglase Ülemineku Fondi toel on sihtpiirkonnale, mida Eesti põlevkivisektori ümberkorraldamine kõige enam mõjutab, suunatud eritegevused, sealhulgas nii koolituste kui ka formaalhariduse pakkumine. Ida-Viru maakonna 2025/5 2 Ajakavale Haridustulemuste parandamiseks ja õpiteekonna vastavusse viimiseks tööturu õpilastele suunatud vastav nõudlusega rakendab Eesti Ida-Viru maakonna õpilastele struktureeritud programmid töövarjuprogrammi. Programm on suunatud üldhariduskoolide õpilastele (8. ja 11. klass) ning kutseõppe esimese aasta õpilastele, pakkudes süsteemset kogemust reaalsetel töökohtadel, karjäärivõimaluste ja tööandjate ootustega töötubade ja töövarjutamise kaudu. Ida-Viru Ettevõtluskeskuse elluviidav ja ESF+ kaudu rahastatav algatus toetab ka sotsiaalset ühtekuuluvust, tuues kokku eesti ja vene keelt kõnelevad noored ühistes õpikeskkondades. Koolikohustusea 2025/5 2 Ajakavale Koolist väljalangemise vähendamiseks on Eesti pikendanud kohustuslikku haridust. pikendamine vastav Alates 2025. aasta sügisest on inimesel kohustus õppida kas kuni 18-aastaseks saamiseni või omandada keskharidus või kutsekeskharidus. Neile, kes ei saa kohta gümnaasiumis või kutsekeskhariduse omandamisel, pakutakse üheaastast ettevalmistavat õpingut, mille eesmärk on täita lüngad põhihariduses, parandada eesti keele oskust, arendada põhioskusi, pakkuda karjäärinõustamist ja muid individuaalseid tugiteenuseid. Rahandusministeerium Eesti iga-aastame eduaruanne Rakenduskeskhariduse 2025/5 2 Ajakavale Alates 2025/26 õppeaastast on Eesti käivitanud ka uued nelja-aastased kutseõppe programmid vastav rakenduskeskhariduse kutseõppe programmid, eriti sellistes valdkondades nagu IT, inseneriteadus, ehitus, biotehnoloogia ja tervishoid. Need programmid ühendavad kutseõppe laiendatud üldharidusliku sisuga. See võimaldab õpilastel enne spetsialiseerumist alustada laias valdkonnas parandades lõpetajate akadeemilist ettevalmistust. Reformi eesmärk on suurem kõrgharidusse astuvate kutseõppe lõpetajate osakaal. Roheüleminekut toetavate 2025/5 1,2 Ajakavale Majandus- ja Kommunikatsiooniministeerium on tugevdanud poliitikameetmeid, et oskuste arendamine vastav toetada roheüleminekuks vajalike oskuste ja pädevuste pakkumist ja omandamist. MKM edendab oskuste täiendamist ja ümberõpet aktiivse tööturupoliitika, täiskasvanute õppe ja sihipäraste koolituste kaudu, keskendudes rohelistele ja valdkonnaülestele oskustele. Alates 2025. aastast toetatakse tööandjaid töötajate roheliste oskuste arendamisel, sealhulgas mikrokvalifikatsioonide kaudu. Lisaks toetavad alates 1. jaanuarist 2024 täiustatud tööturumeetmed õiglast üleminekut Ida- Virumaal, pakkudes sihipäraseid tööturuteenuseid, rahalist tuge tööjõu liikuvuseks ja juurdepääsu oskuste arendamisele, sealhulgas kraadiõppele ja mikrokvalifikatsioonidele, töötajatele, keda mõjutavad põlevkivitööstuse struktuurimuutused. Taaste- ja vastupidavusrahastu toel on määratletud valdkondlikud rohelised oskused rohelisest üleminekust enim mõjutatud valdkondades, välja töötatud kõrgkoolide ja kutseõppeasutuste õppekavad ning käimas on uute õppematerjalide väljatöötamine nii formaalses hariduses kui ka täiendkoolituses. Ettevõtete rohelisele majandusele ülemineku toetamiseks pakuvad kõrg- ja kutseõppeasutused täiendkoolitust (ümberõpet) ja mikrokvalifikatsioone ning pedagoogilisi töötajaid koolitatakse roheliste oskuste koolituste läbiviimiseks. Toimetulekutoetused 2025/5 2 Ajakavale Alates 1. jaanuarist 2026 on toimetulekupiiriks üksikule inimesele või leibkonna vastav esimesele täiskasvanule 220 eurot (varem 200 eurot) kuus. Iga alaealise ülalpeetava kohta on toimetulekupiir 264 eurot (varem 240 eurot) kuus. Teise ja iga järgmise täiskasvanu kohta leibkonnas on see piir 176 eurot (varem 160 eurot) kuus. Rahandusministeerium Eesti iga-aastame eduaruanne Sotsiaalhoolekande seaduse muudatused, mis käsitlevad toimetulekutoetuse taotlemise korda, võeti vastu detsembris 2025. Muudatustega kehtestati ühtsed toetuse saamise reeglid ja standardiseeritud taotlusvorm luues üleriigiliselt suuremat selgust ja vähendades omavalitsuste vahelisi erinevusi. Töötushüvitiste reform 2025/5 2 Ajakavale Töötushüvitise reform asendas varasema kahetasandilise töötushüvitise ja vastav töötuskindlustuse süsteemi ühtse töötuskindlustusskeemiga. Töötushüvitis kaotati ja töötuskindlustussüsteemis kehtestati uus baasmääraga hüvitis lisaks olemasolevale sissetulekupõhisele töötuskindlustushüvitisele. Reformil on positiivne mõju ebaregulaarselt ja lühiajaliselt töötavatele isikutele. Lisaks on reformil positiivne mõju puuetega töötajatele, kuna nad ei pea enam valima töövõimetoetuse ja töötushüvitise vahel. Selle asemel on neil võimalus taotleda mõlemat, tugevdades seeläbi oma sotsiaalkaitset. Rahandusministeerium Eesti iga-aastame eduaruanne LISA 2. TABEL I CeSaRiST ARUANNE EE (Lisatud eraldi fail) LISA 3. TABEL II ARUANDLUS EUROOPA SOTSIAALÕIGUSTE SAMBA RAKENDAMISE KOHTA ARUANDLUS EUROOPA SOTSIAALÕIGUSTE SAMBA RAKENDAMISE KOHTA: PEAMISED MEETMED JA NENDE HINNANGULINE MÕJU Peamiste kaasaaitavate Meetmete eeldatav mõju Sihttase Samba põhimõte Algtase Praegune tase meetmete loetelu (kvalitatiivne ja/või kvantitatiivne) 2035 Haridus, koolitus ja Eri- ja kutsealase haridusega 1. Kutsehariduse reform 74,1% (2020) 74,1% (2024) 80 elukestev õpe täiskasvanute (25–64a) osakaal 1. Haridus, koolitus ja 2. Õppimiskohustuse Madala haridusetasemega 11% (2024) 7,5% elukestev õpe pikendamine kuni 18. eluaastani mitteõppivate 18-24-aastaste osakaal 8,5% (2020) 1. Eesti keelt kasutavate inimeste Haridus, koolitus ja 3. Eestikeelsele õppele üleminek osatähtsus 15-74aastate Eesti elanike 91% (2021) 91,5% (2024) üle 91% elukestev õpe seas 1. 1.Soolise palgalõhe, Soolise võrdõiguslikkuse indeks stereotüüpide ja segregatsiooni Sooline (EIGE (Euroopa Soolise 60,7 vähendamine ning vähemuste 59,4 (2025) 70,7 võrdõiguslikkus võrdõiguslikkuse Instituut) Gender (2020) võrdsete võimaluste Equality Index) väärtuspunkti 100st 2. edendamine Sooline 2.ELi tasustamise läbipaistvuse Sooline palgalõhe 17,1% (2019) 13,2%(2024) 5% 2. võrdõiguslikkus direktiivi ülevõtmine Rahandusministeerium Eesti iga-aastame eduaruanne 3.Palgapeegel (registriandmetel Sooline põhinev digilahendus Sooline palgalõhe 17,1% (2019) 13,2%(2024) 5% võrdõiguslikkus organisatsioonide palgalõhede 2. seiramiseks.) 1.Soolise palgalõhe, Soolise võrdõiguslikkuse indeks stereotüüpide ja segregatsiooni Võrdsed (EIGE (Euroopa Soolise 60,7 vähendamine ning vähemuste 59,4 (2025) 70,7 võimalused võrdõiguslikkuse Instituut) Gender (2020) võrdsete võimaluste Equality Index) väärtuspunkti 100st 3. edendamine Soolise võrdõiguslikkuse indeks Võrdsed 2. soolise võrdsuse ja võrdsete (EIGE (Euroopa Soolise 60,7 59,4 (2025) 70,7 võimalused võimaluste seaduse eelnõu võrdõiguslikkuse Instituut) Gender (2020) 3. Equality Index) väärtuspunkti 100st Tervena elatud maakondlik aastad maakondlik erinevus Eesti maakondlik erinevus keskmisega Tervena elatud aastad maakondlik erinevus Eesti Eesti Võrdsed 3. Tervise ebavõrdsuse võrreldes: erinevus Eesti keskmisega keskmisega võimalused vähendamine mehed 8,1 keskmisega võrreldes: võrreldes: (2024), mehed -12,13, mehed <5, naised 7,1 naised -10,31 naised <5 (2024) 3. (2019) Osalemine tööhõives, kultuurielus, Tööhõive aktiivne 1. Loome talendisõbraliku spordis ja vabatahtlikus töös 22,3% (2021) 45% (2024) 35% toetamine keskkonna 4. (tegusa inimese näitaja) Rahandusministeerium Eesti iga-aastame eduaruanne Tööhõive aktiivne 2. tööõiguse paindlikumaks Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% 4. toetamine muutmine 3.Töötutoetuse ja töötuskindlustuse reform ning Tööhõive aktiivne uutele töövormidele Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% toetamine töötuskindlustuskaitse 4. laiendamine. 1.Töötutoetuse ja töötuskindlustuse reform ning Kindel ja paindlik uutele töövormidele Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% töö töötuskindlustuskaitse 5. laiendamine. Kindel ja paindlik 2. tööõiguse paindlikumaks Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% 5. töö muutmine 3.Soolise palgalõhe, Soolise võrdõiguslikkuse indeks stereotüüpide ja segregatsiooni Kindel ja paindlik (EIGE (Euroopa Soolise 60,7 vähendamine ning vähemuste 59,4 (2025) 70,7 töö võrdõiguslikkuse Instituut) Gender (2020) võrdsete võimaluste Equality Index) väärtuspunkti 100st 5. edendamine 1.ELi tasustamise läbipaistvuse Palgad Sooline palgalõhe 17,1% (2019) 13,2%(2024) 5% 7. direktiivi ülevõtmine Teave töötingimuste 1. tööõiguse paindlikumaks kohta ja kaitse Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% muutmine töölepingu 7. ülesütlemise korral Rahandusministeerium Eesti iga-aastame eduaruanne 2.Kehtiv seadus vastab esitatud Teave põhimõtetele (st enne suhte töötingimuste algust teavitamine, kohta ja kaitse ülesütlemisest Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% töölepingu etteteatamine/põhjendamine ülesütlemise korral jne). Seega ei ole siia uusi 7. meetmeid lisada. 1. Tööandjate ja töötajate Sotsiaaldialoog ja toetamine ohutu töökeskkonna Üle kolme töövõimetuspäevaga ≥500 töötajate loomiseks ning töötaja tööga tööõnnetuste arv 100 000 hõivatu 513,8 (2021) 394 (2024) kaasamine seotud terviseprobleemide kohta 8. ennetamiseks Sotsiaaldialoog ja 1.Meie kehtiv seadus vastab töötajate Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% esitatud põhimõtetele kaasamine 8. Töö- ja eraelu 1. tööõiguse paindlikumaks Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% tasakaal muutmine 9. 2. Pikaajalise hoolduse reformiga Suure hoolduskoormusega Töö- ja eraelu jätkamine ning erihoolekande (20 ja enam tundi nädalas) 2,1% (2019) 1,9% (2025) 1,3 tasakaal kvaliteedi ja kättesaadavuse 16-aastaste ja vanemate 9. parandamine. inimeste osakaal Rahandusministeerium Eesti iga-aastame eduaruanne Tervislik, ohutu ja hästi kohandatud 1. tööõiguse paindlikumaks Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% töökeskkond ning muutmine 10. andmekaitse 2. Ajutise töövõimekaoga Tervislik, ohutu ja inimeste tööturul püsimist hästi kohandatud toetava süsteemi arendamine, et Tööelu kestus, aastates 39,1 (2021) 41,4 (2024) 40,2 töökeskkond ning andmekaitse ennetada püsiva töövõimekao 10. väljakujunemist. 3.Tööandjate ja töötajate Tervislik, ohutu ja toetamine ohutu töökeskkonna hästi kohandatud loomiseks ning töötaja tööga Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% töökeskkond ning andmekaitse seotud terviseprobleemide 10. ennetamiseks 1. KOVi ja riigi partnerlusel põhineva ning lapse terviklikest vajadustest lähtuva lastekaitsekorralduse Lapsehoid ja laste väljatöötamine, selleks vajalike toetamine spetsialistide baas- ja täiendõppekoolituse arendamine ning lastekaitsetöö 11. väärtustamine Rahandusministeerium Eesti iga-aastame eduaruanne 2. Laste heaolu suurendavate integreeritud teenuste ja sekkumiste väljaarendamine (sh Lapsehoid ja laste erivajadusega, toetamine käitumisprobleemidega ja traumakogemusega lastele) ning institutsionaalse hoolduse 11. asendamine perepõhisega Haigeks Haigeks jäämine Haigeks jäämine või või jäämine või puude puude puude tekkimine: tekkimine: 1. Tööealiste inimeste puude tekkimine: 55% ≤60,7% 60,7% raskusastme tuvastamise ja Tajutud riskid Kõikide Kõikide Sotsiaalkaitse Kõikide töövõime hindamise süsteemi (OECD risks that matter) kulutuste kulutuste kulutuste ümberkorraldamine. katmine: 60% katmine: katmine: 48,4% Töö ≤48,4% Töö kaotamine: Töö kaotamine: 59% (2024) kaotamine: 47,6% (2018) 12. ≤47,6% 2. Pensionireformi elluviimine, et tagada jätkusuutlik pensionisüsteem ja pensionäride Püsiva suhtelise Sotsiaalkaitse 16,7% (2018) 12,9% (2024) ≤15,6% heaolu (sh tööandjapensioni vaesuse määr soodustamine ja inimeste 12. pensionitarkuse parandamine) Rahandusministeerium Eesti iga-aastame eduaruanne 1.Töötutoetuse ja töötuskindlustuse reform ning Sotsiaalkaitse uutele töövormidele Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% töötuskindlustuskaitse 12. laiendamine. 1.Töötutoetuse ja töötuskindlustuse reform ning Töötushüvitised uutele töövormidele Tööjõus osalemise määr 72,1% (2020) 74,1% (2025) ≥72% töötuskindlustuskaitse 13. laiendamine. 1. Töötutoetuse ja töötuskindlustuse reform ning Püsiva suhtelise Miinimumsissetulek uutele töövormidele 16,7% (2018) 12,9% (2024) ≤15,6% vaesuse määr töötuskindlustuskaitse 14. laiendamine. 2. Pensionireformi elluviimine, et tagada jätkusuutlik pensionisüsteem ja pensionäride Püsiva suhtelise Miinimumsissetulek 16,7% (2018) 12,9% (2024) ≤15,6% heaolu (sh tööandjapensioni vaesuse määr soodustamine ja inimeste 14. pensionitarkuse parandamine) 1. Pensionireformi elluviimine, et tagada jätkusuutlik Sissetulek vanas pensionisüsteem ja pensionäride Püsiva suhtelise 16,7% (2018) 12,9% (2024) ≤15,6% eas ja pensionid heaolu (sh tööandjapensioni vaesuse määr soodustamine ja inimeste 15. pensionitarkuse parandamine) Rahandusministeerium Eesti iga-aastame eduaruanne mehed 56,8 mehed 54,1; (2024); naised mehed 63,0; naised 57,6 60,6 naised 64,5 (2019) (2024) maakondlik maakondlik maakondlik erinevus 1. Sotsiaal- ja tervisevaldkonna Tervena elada jäänud erinevus Eesti Tervishoid erinevus Eesti Eesti integreerimine aastad keskmisega keskmisega keskmisega võrreldes: võrreldes: võrreldes: mehed -12,13, mehed 8,1 mehed <5, naised -10,31 (2024), naised naised <5 (2019) 16. 7,1 (2024) mehed 56,8 mehed 54,1; (2024); naised mehed 63,0; naised 57,6 60,6 naised 64,5 (2019) (2024) maakondlik maakondlik maakondlik erinevus 2. Eesti tervishoiukorralduse Tervena elada jäänud erinevus Eesti Tervishoid erinevus Eesti Eesti terviklik arendamine aastad keskmisega keskmisega keskmisega võrreldes: võrreldes: võrreldes: mehed -12,13, mehed 8,1 mehed <5, naised -10,31 (2024), naised naised <6 (2019) 16. 7,1 (2024) Tervishoid 3. Vaimse tervise toetamine 16. Rahandusministeerium Eesti iga-aastame eduaruanne Haigeks Haigeks jäämine Haigeks jäämine või või jäämine või puude puude puude tekkimine: tekkimine: tekkimine: 55% ≤60,7% 60,7% Puudega inimeste 1. Rehabilitatsioonisüsteemi Tajutud riskid Kõikide Kõikide Kõikide kaasamine ümberkorraldamine. (OECD risks that matter) kulutuste kulutuste kulutuste katmine: 60% katmine: katmine: 48,4% Töö ≤48,4% Töö kaotamine: Töö kaotamine: 59% (2024) kaotamine: 47,6% (2018) 17. ≤47,6% 2.Pikaajalise hoolduse reformiga Suure hoolduskoormusega Puudega inimeste jätkamine ning erihoolekande (20 ja enam tundi nädalas) 2,1% (2019) 1,9% (2025) 1,3 kaasamine kvaliteedi ja kättesaadavuse 16-aastaste ja vanemate 17. parandamine. inimeste osakaal Puudega inimeste 3. Erihoolekande kvaliteedi ja 17. kaasamine kättesaadavuse parandamine. 1. Pikaajalise hoolduse reformiga Suure hoolduskoormusega jätkamine ning erihoolekande (20 ja enam tundi nädalas) Pikaajaline hooldus 2,1% (2019) 1,9% (2025) 1,3 kvaliteedi ja kättesaadavuse 16-aastaste ja vanemate 18. parandamine. inimeste osakaal Suure hoolduskoormusega 2. Rehabilitatsioonisüsteemi (20 ja enam tundi nädalas) Pikaajaline hooldus 2,1% (2019) 1,9% (2025) 1,3 ümberkorraldamine. 16-aastaste ja vanemate 18. inimeste osakaal Rahandusministeerium Eesti iga-aastame eduaruanne Suure hoolduskoormusega 3. Erihoolekande kvaliteedi ja (20 ja enam tundi nädalas) Pikaajaline hooldus 2,1% (2019) 1,9% (2025) 1,3 kättesaadavuse parandamine. 16-aastaste ja vanemate 18. inimeste osakaal Eluase ja abi 1. Eesti kehtiv seadusandlus kodututele vastab esitatud põhimõtetele 19. Juurdepääs 1. Eesti kehtiv seadusandlus esmatähtsatele vastab esitatud põhimõtetele teenustele 20. Rahandusministeerium Eesti iga-aastame eduaruanne LISA 4. TABEL III KESTLIKU ARENGU EESMÄRKE KÄSITLEV ARUANDLUS KESTLIKU ARENGU EESMÄRKE KÄSITLEV ARUANDLUS: PEAMISTE MEETMETE KIRJELDUS JA NENDE HINNANGULINE MÕJU KESTLIKU Meetmete eeldatav Praegune ARENGU Peamiste kaasaaitavate meetmete loetelu mõju (kvalitatiivne Algtase Sihttase 2035 tase EESMÄRK ja/või kvantitatiivne) 1. Püsiva tervisekaotuse ennetamise süsteemi arendamine Vaesuse ja tervishoiu kestliku rahastuse tagamine (sh Püsiva suhtelise 16,7% 12,9% 1. ≤15,6% puudumine ravijärjekordade vähendamine, ravimite kompenseerimise vaesuse määr (2018) (2024) ja kättesaadavuse süsteemi muutmine) 2. Pensionireformi elluviimine, et tagada jätkusuutlik Vaesuse pensionisüsteem ja pensionäride heaolu (sh Püsiva suhtelise 16,7% 12,9% 1. ≤15,6% puudumine tööandjapensioni soodustamine ja inimeste vaesuse määr (2018) (2024) pensionitarkuse parandamine) 3. Kujundame paindliku ja turvalise majanduskeskkonna, Vaesuse Püsiva suhtelise 16,7% 12,9% 1. mis soodustab uuendusmeelset ja vastutustundlikku ≤15,6% puudumine vaesuse määr (2018) (2024) ettevõtlust ning ausat konkurentsi 1.Kujundame paindliku ja turvalise majanduskeskkonna, Püsiva suhtelise 16,7% 12,9% 2. Nälja kaotamine mis soodustab uuendusmeelset ja vastutustundlikku ≤15,6% vaesuse määr (2018) (2024) ettevõtlust ning ausat konkurentsi 2. Vajaduspõhise sotsiaalkaitse kujundamine ja Püsiva suhtelise 16,7% 12,9% 2. Nälja kaotamine ≤15,6% erivajadustega inimeste heaolu parandamine vaesuse määr (2018) (2024) Rahandusministeerium Eesti iga-aastame eduaruanne mehed 54,1; mehed 56,8 naised 57,6 (2024); (2019) naised 60,6 mehed 63,0; (2024) maakondlik naised 64,5 maakondlik erinevus maakondlik erinevus Tervena elada jäänud Eesti erinevus Eesti 3. Tervis ja heaolu 1. Rehabilitatsioonisüsteemi ümberkorraldamine. Eesti aastad keskmisega keskmisega keskmisega võrreldes: võrreldes: võrreldes: mehed - mehed <5, mehed 8,1 12,13, naised <6 (2024), naised - naised 7,1 10,31 (2024) (2019) 3. Tervis ja heaolu 2. Sotsiaal- ja tervisevaldkonna integreerimine. Suure hoolduskoormusega (20 ja enam tundi 3. Pikaajalise hoolduse reformiga jätkamine ning 3. Tervis ja heaolu nädalas) 2,1% (2019) 2,0% (2024) 1,3 erihoolekande kvaliteedi ja kättesaadavuse parandamine. 16-aastaste ja vanemate inimeste osakaal Eri- ja kutsealase Kvaliteetne haridusega 74,1% 4. 1. Kutsehariduse reform 74,1%(2024) 80 haridus täiskasvanute (2020) (25–64a) osakaal Rahandusministeerium Eesti iga-aastame eduaruanne Täiskasvanute (25–64-aastaste) Kvaliteetne elukestvas õppes 23,3% 4. 2. Loome talendisõbraliku keskkonna 17,1% 25% haridus osalemise määr (2024) (2020) Formaal- ja mitteformaalne õpe Madala Kvaliteetne haridusetasemega 4. 3. Koolivõrgu reform 11% (2024) 7,5% haridus mitteõppivate 18-24- 8,5% (2020) aastaste osakaal Soolise võrdõiguslikkuse indeks 1. Soolise palgalõhe, stereotüüpide ja segregatsiooni (EIGE (Euroopa Soolise Sooline 60,7 5. vähendamine ning vähemuste võrdsete võimaluste võrdõiguslikkuse 59,4 (2025) 70,7 võrdõiguslikkus (2020) edendamine Instituut) Gender Equality Index) väärtuspunkti 100st Sooline 17,1% 5. 2. ELi tasustamise läbipaistvuse direktiivi ülevõtmine Sooline palgalõhe 13,2%(2024) 5% võrdõiguslikkus (2019) Sooline 3. Palgapeegel (registriandmetel põhinev digilahendus 17,1% 5. Sooline palgalõhe 13,2%(2024) 5% võrdõiguslikkus organisatsioonide palgalõhede seiramiseks.) (2019) 1. Jätkusuutliku jäätmemajanduse ning ühisveevärgi ja - Nõuetekohaselt Puhas vesi ja 110,58 116,12 6. kanalisatsiooni taristu ja teenuse kujundamine koostöös puhastatud reovesi kanalisatsioon (2019) (2024) KOVidega (miljonit kuupmeetrit) Aasta jooksul Puhas vesi ja ammutatud põhjavee 228,76 6. 2. Veeteenuse sektori reform 203,4(2024) kanalisatsioon hulk miljonites (2019) kuupmeetrites. Rahandusministeerium Eesti iga-aastame eduaruanne 3. Lahenduste leidmine ja rakendamine väheneva rahvaarvuga kohanemiseks, et tagada kvaliteetsete Puhas vesi ja Vee-ettevõtete arv 124 (2025) 124 (2025) 6. teenuste kättesaadavus kanalisatsioon ning kvaliteetne ja jätkusuutlik ehitatud keskkond (sh taristu) Taastuvenergia Taskukohane ja osakaal 31,7% 7. 1. Taastuvelekter 100 reform 41% (2023) >65% puhas energia energia summaarses (2019) lõpptarbimises Taastuvenergia Taskukohane ja osakaal 31,7% 7. 2. Kliimakindla majanduse seaduse vastuvõtmine 41% (2023) >65% puhas energia energia summaarses (2019) lõpptarbimises Taastuvenergia Taskukohane ja 3. Elektrivõrgu sünkroniseerimine Mandri-Euroopa osakaal 31,7% 7. 41% (2023) >65% puhas energia sagedusalaga energia summaarses (2019) lõpptarbimises Teadlaste ja inseneride arv Inimväärne töö 1. Viime inimeste teadmised, oskused ja hoiakud kooskõlla 8. erasektoris 1000 1,53 (2019) 2,28(2023) 4,53 ja majanduskasv tööturu vajaduste ning majanduse struktuurimuutustega elaniku kohta Rahandusministeerium Eesti iga-aastame eduaruanne Teadlaste ja inseneride Inimväärne töö 2. Võtame kasutusele uued lahendused ettevõtete teadus- 8. arv erasektoris 1000 1,53 (2019) 2,83 (2024) 4,53 ja majanduskasv ja arendustegevuse ning innovatsiooni soodustamiseks elaniku kohta Osalemine tööhõives, kultuurielus, Inimväärne töö spordis ja 22,3% 8. 3. Loome talendisõbraliku keskkonna 45% (2024) 0,35 ja majanduskasv vabatahtlikus töös (2021) (tegusa inimese näitaja) Erasektori teadus- ja Tööstus, 1. Võtame kasutusele uued lahendused ettevõtete teadus- arendustegevuse 0,89% SKPst 9. uuendus ja 1,21%(2024) 2 ja arendustegevuse ning innovatsiooni soodustamiseks kulutuste (2019) taristu osatähtsus SKP-s Tööstus, Tööjõu tootlikkus 2. Suurendame Eesti majandusele oluliste valdkondade 77,8% 77,5% 9. uuendus ja osakaaluna EL-i 110% võimekust (2019) (2023) taristu keskmisest Eesti koht IMD Tööstus, 3. Kujundame paindliku ja turvalise majanduskeskkonna, rahvusvahelise 9. uuendus ja mis soodustab uuendusmeelset ja vastutustundlikku konkurentsivõime 28 (2021) 33 (2025) 10 taristu ettevõtlust ning ausat konkurentsi indeksi edetabelis 1. Parandame erivajadusega inimeste heaolu ja Ebavõrdsuse Püsiva suhtelise 16,7% 14,5% 10. ühiskondlikku aktiivsust ning tõhustame pikaajalise ≤15,6% vähendamine vaesuse määr (2018) (2024) hoolduse süsteemi Rahandusministeerium Eesti iga-aastame eduaruanne Haigeks Haigeks jäämine või Haigeks jäämine jäämine või puude või puude tekkimine: puude tekkimine: 60,7% tekkimine: 55% Tajutud riskid Kõikide ≤60,7% Ebavõrdsuse 2. Uuendame sotsiaalkaitse korraldust, arvestades Kõikide 10. (OECD risks that kulutuste Kõikide vähendamine ühiskondlikke muutusi kulutuste matter) katmine: kulutuste katmine: 48,4% katmine: 60% Töö ≤48,4% Töö kaotamine: Töö kaotamine: kaotamine: 47,6% ≤47,6% 59% (2024) (2018) Tervena elatud aastad maakondlik maakondlik erinevus maakondlik erinevus Eesti Tervena elatud aastad erinevus Eesti Eesti keskmisega Ebavõrdsuse maakondlik erinevus keskmisega 10. 3. Tervise ebavõrdsuse vähendamine keskmisega võrreldes: vähendamine Eesti võrreldes: võrreldes: mehed 8,1 keskmisega mehed <5, mehed - (2024), naised <5 12,13, naised 7,1 naised - (2024) 10,31 (2019) 1.Võtame kasutusele ohutu, keskkonnahoidliku, Kasvuhoonegaaside 2544,56 kt 2647,95 kt Kestlikud linnad 11. konkurentsivõimelise, vajaduspõhise ja jätkusuutliku heide CO2 ekv CO2 ekv CO2 1700 kt ja kogukonnad transpordi- ja energiataristu transpordisektoris (2018) (2024) Rahandusministeerium Eesti iga-aastame eduaruanne Ühissõidukiga, Kestlikud linnad jalgrattaga või jalgsi 38,7% 11. 2.Kliimakindla majanduse seaduse vastuvõtmine 35,1%(2024) 0,55 ja kogukonnad töölkäijate osatähtsus (2019) hõivatutest >73,5%; piirkondlikud 73,5 (2022); 72 (2024); 3.Planeerime ja uuendame ruumi ja teenuseid terviklikult Elukeskkonnaga erinevused piir- piir- Kestlikud linnad ja kvaliteetselt ning ühiskonna vajaduste, rahvastiku rahulolu (kõrgeima 10% 11. kondlikud kondlikud ja kogukonnad muutuste, tervise, turvalisuse, elurikkuse ja (rahul või pigem ja madalaima erinevused: erinevused: keskkonnahoiuga arvestavalt rahul) 10% 14,7 (2022) 17,7 (2024) KOVide vahe) ≤15 Vastutustundlik 1.Kestliku ringbiomajanduse (sh sinimajanduse) Ringleva materjali 15,6% 12. tarbimine ja arendamine ja Eesti kujundamine piirkondliku 20,5 (2024) 30% määr (2019) tootmine ringbiomajanduse eestvedajaks 2.Vastutustundliku ettevõtluse soodustamine (sh Vastutustundlik ettevõtete keskkonnajalajälje hindamise süsteemi Keskkonnatrendide 12. tarbimine ja loomine, sotsiaalse ettevõtluse, vabaühenduste omatulu 69,4 (2020) 72,2 (2024) 87 indeks tootmine teenimise ja vabatahtliku töö soodustamine ning vabaühenduste halduskoormuse vähendamine) 3.Rohereformi elluviimine avaliku, era- ja kolmanda sektori koostöös (sh roheinvesteeringute edendamine, Vastutustundlik Eesti koht üleilmses roheenergeetika edendamine, keskkonna- ja 12. tarbimine ja säästva arengu 10 (2020) 17 (2025) ≤10 kliimateadlikkuse suurendamine, andmete kättesaadavuse tootmine eesmärkide indeksis parandamine, roheoskuste suurendamine, liikuvusreform, elurikkuse taastamine jne) Rahandusministeerium Eesti iga-aastame eduaruanne Kasvuhoonegaaside netoheide CO2 ekvivalenttonnides (sh 15,69 mln t 13,0 mln t 8 mln t CO2 13. Kliimameetmed 1. Kliimakindla majanduse seaduse vastuvõtmine LULUCF ehk CO2 CO2 ekv ekv maakasutuse, ekv (2019) (2023) maakasutuse muutuse ja metsanduse sektor 2.Roheüleminekusse panustavate lahenduste läbiv kasutuselevõtt ja seda toetav planeerimine koostöös KOVidega kliimamuutuste leevendamiseks, Keskkonnatrendide 13. Kliimameetmed kliimamuutuste mõju vähendamiseks ja nendega 69,4 (2020) 72,2 (2024) 87 indeks kohanemiseks, elurikkuse suurendamiseks ja säilitamiseks, elukeskkonna mitmekesistamiseks, keskkonnahoidliku elukorralduse ja külastuskeskkonna edendamiseks 3.Üleminek kliimaneutraalsele energiatootmisele (sh Taastuvenergia osakaal põlevkivienergeetika osakaalu järkjärguline vähendamine 31,7% 13. Kliimameetmed energia summaarses 41% (2023) >65% ning kliimaneutraalsete energia tootmis- ja (2019) lõpptarbimises salvestuslahenduste arendamine) Ookeani- ja Eesti koht üleilmses 14. mereökosüstee 1. Merekaitse reformi elluviimine säästva arengu 10 (2020) 17(2025) ≤10 mid eesmärkide indeksis 2.Mereliikluse turvalisuse ja merekeskkonna kaitse Ookeani- ja tagamiseks ning meremajanduse arendamiseks mereseire 14. mereökosüstee arendamine, mere- ja lennupääste ning merereostuse mid võimekuse tagamine ja arendamine 3.Looduskaitse ja metsanduse reform (tagada tõhus ja Ookeani- ja 18,7% 19,3% säästlik ressursikasutus, metsade hea tervislik seisund, Kaitstavad merealad 14. mereökosüstee (2019) (2023) elurikkus, vastupanuvõime kliimamuutustele ja hea mid süsiniku sidumise võime) Rahandusministeerium Eesti iga-aastame eduaruanne 1.Roheüleminekusse panustavate lahenduste läbiv kasutuselevõtt ja seda toetav planeerimine koostöös Elurikkus ja KOVidega kliimamuutuste leevendamiseks, Keskkonnatrendide 15. maismaa- kliimamuutuste mõju vähendamiseks ja nendega 69,4 (2020) 72,2 (2024) 87 indeks ökosüsteemid kohanemiseks, elurikkuse suurendamiseks ja säilitamiseks, elukeskkonna mitmekesistamiseks, keskkonnahoidliku elukorralduse ja külastuskeskkonna edendamiseks 2.Looduskaitse ja metsanduse reform (tagada tõhus ja Elurikkus ja Majandusmetsa säästlik ressursikasutus, metsade hea tervislik seisund, 74% 70,2 (2024) 70% 15. maismaa- osakaal metsamaast elurikkus, vastupanuvõime kliimamuutustele ja hea ökosüsteemid süsiniku sidumise võime) 3.Rohereformi elluviimine avaliku, era- ja kolmanda sektori koostöös (sh roheinvesteeringute edendamine, Elurikkus ja Kasvuhoonegaaside 2544,56 kt 2647,95 kt roheenergeetika edendamine, keskkonna- ja 15. maismaa- heide CO2 ekv CO2 ekv CO2 1700 kt kliimateadlikkuse suurendamine, andmete kättesaadavuse ökosüsteemid transpordisektoris (2018) (2023) parandamine, roheoskuste suurendamine, liikuvusreform, elurikkuse taastamine jne KOV: 56% 1. Julgeoleku ja turvalisuse tagamine ning kriisideks KOV: 51% , Vabariigi valmisoleku parandamine (sh diplomaatiline tegevus, Usaldus riigi Vabariigi KOV: 60% Rahu, õigus ja Valitsus: hübriid- ja küberohtude maandamine, suure mõjuga institutsioonide Valitsus: Vabariigi 16. tugevad 43%, taristuarendused, varustuskindluse tagamine, vastu 38%; Valitsus: 50%, institutsioonid Riigikogu: riigiasutuste, KOVide, kogukondade ja elanikkonna (Eurobaromeeter) Riigikogu Riigikogu: 50% 40% kriisideks valmisoleku suurendamine) 31% (2024) (2019) Positsioon Rahu, õigus ja 2.Tsiviil- ja sõjalistes operatsioonides osalemine ning globaalse kohalolu 16. tugevad partnerite võõrustamine Eestis nii sõjalise kohaloleku indeksi edetablis 88 (2019) 85(2024) ≤89 institutsioonid raames kui ka osalejatena meie juhitud keskustes (Elcano globaalse kohalolu raport) Rahandusministeerium Eesti iga-aastame eduaruanne Positsioon Üleilmne 1.Eesti potentsiaali võimendamine võõrsil ning tugevate globaalse kohalolu koostöö külgede, identiteedi ja pärandi süsteemne jagamine 17. indeksi edetablis 88 (2019) 85(2024) ≤89 eesmärkide maailmaga (sh majandusdiplomaatia ja turismi (Elcano globaalse saavutamiseks arendamine) ning arengukoostöö võimaluste kasutamine kohalolu raport) Positsioon Üleilmne 2.Üleilmse eestluse edendamine ning Eesti kultuuri globaalse kohalolu koostöö nähtavuse ja kättesaadavuse toetamine välismaal (sh 17. indeksi edetablis 88 (2019) 85(2024) ≤89 eesmärkide kodanikudiplomaatia arendamine ja konsulaarteenuste (Elcano globaalse saavutamiseks kättesaadavuse parandamine) kohalolu raport) Positsioon Üleilmne 3.Tsiviil- ja sõjalistes operatsioonides osalemine ning globaalse kohalolu koostöö 17. partnerite võõrustamine Eestis nii sõjalise kohaloleku indeksi edetablis 88 (2019) 85(2024) ≤89 eesmärkide raames kui ka osalejatena meie juhitud keskustes (Elcano globaalse saavutamiseks kohalolu raport) Rahandusministeerium  15 April 2026 CeSaR Estonia's contribution to the Country-specific recommendations (CSR) assessment Semester Cycle 2026 CSR.2025.1 CSR 1 Subpart 1: Reinforce overall defence and security spending and readiness while ensuring debt sustainability in line with the European Council conclusions of 6 March 2025. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) According to preliminary estimates, defence spending was projected to increase to the level of 3,7% of GDP in 2025 and further to 5,3% in 2026. Additionally, within the framework of the Cohesion Policy mid-term review and the REARM initiative, Estonia redirected 11% of its Cohesion Policy programme, amounting to €386 million, to finance investments in the defence industry and military mobility. Comments State of play CSR 1 Subpart 2: Adhere to the maximum growth rates of net expenditure recommended by the Council on 21 January 2025, while making use of the allowance under the national escape clause for higher defence expenditure. 15 April 2026 Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) According to the Draft Budgetary Plan submitted by Estonia to the Commission and the Council on 15 October 2025 and the subsequent assessment of the Commission - Estonia’s net expenditure was projected to increase by 0.4% in 2025, which is within the maximum growth rate of 7.1% recommended by the Council. For 2026, net expenditure is projected to increase by 12.5%, which is above the maximum growth rate of 5.1% recommended by the Council. However, the projected cumulative deviation in 2026 is within the flexibility provided by the national escape clause based on current projections for defence spending. Rapid increase of the net expenditure is mostly due to an increase of the level of defence spending to above 5% of GDP in 2026. Comments State of play CSR 1 Subpart 3: Broaden the tax base by tapping into taxes that are less detrimental to growth. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Estonia introduced the an annual motor vehicle tax and registration fee on first purchase (or first change of ownership of the veichle) from 1st of January 2025. The government introduced a child-based tax relief in november 2025, to mitigate some of the negative backlash to the new tax. 15 April 2026 Comments State of play CSR 1 Subpart 4: Ensure sustainable financing for spending needs including defence, and healthcare and long-term care to improve accessibility and affordability, while safeguarding against inflationary pressure. Measures Entry 1 MEASURE TYPE: Announced (09/03/2026 11:00 AM) In line with the Government Action Plan, Estonia has prepared proposals aimed at ensuring that the healthcare system is cost-effective and sustainable and that health insurance becomes more accessible to people and will submit these to the Cabinet of Ministers in 2026. Proposals are based on the analysis by the Ministry of Social Affairs on the current state of healthcare financing and analyses by the Foresight Centre on the possibilities for ensuring the sustainability of healthcare and involving private funding. In September 2026, an analysis of the results of the 2023 care reform will be completed, together with policy recommendations. Based on this analysis, further decisions will be made regarding the financing of long-term care. To prepare the health and social care integration reform, a policy intention document outlining the necessary legislative and administrative amendments circulated for consultations in July 2025. The reform envisages the establishment of welfare regions; the creation of person-centred integrated health and social care cooperation organisations (TERVIK) in each region; the introduction of nationwide cross-sectoral service coordination; a clear legal basis for data exchange among professionals; and the implementation of outcome- based financing. Legislative amendments, together with 15 April 2026 supportive measures for professionals, are planned for the coming years. Comments State of play 15 April 2026 CSR.2025.2 CSR 2 Subpart 1: In view of the applicable deadlines for the timely completion of reforms and investments under Regulation (EU) 2021/241, ensure the effective implementation of the recovery and resilience plan, including the REPowerEU chapter. Accelerate the implementation of the cohesion policy programme (ERDF, JTF, ESF+, CF), building, where appropriate, on the opportunities offered by the mid-term review. Make optimal use of EU instruments, including the opportunities provided by the InvestEU programme and the Strategic Technologies for Europe Platform, to improve competitiveness. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Within the framework of the Cohesion Policy mid-term review and the REARM initiative, Estonia redirected 11% of its Cohesion Policy programme, amounting to €386 million, to finance investments in the defence industry and military mobility. Comments State of play 15 April 2026 CSR.2025.3 CSR 3 Subpart 1: Focus investment on research and innovation by prioritising funding for applied research. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 10:50 AM) 1) Financial instruments (adopted) by Ministry of Regional Affairs. 55 million euros will be allocated to entrepreneurship from the trust fund of the CAP Strategic Plan for Increasing Competitiveness 2023–2027. On 29.07.2025, administrative agreement No. 191 was signed with Rural Development Foundation, the volume of the trust fund is 55 million euros. Rural Development Foundation will start offering long-term investment loans, working capital loans and growth loans for micro and small enterprises, target groups are agricultural, food industry and rural entrepreneurs. The interventions totaled: • Investments to increase the competitiveness of enterprises in rural areas (10 MEUR financial instruments); • Tangible and intangible investments of agricultural producers 20 million • Tangible and intangible investments of food industries 10 million • Cooperative investments in tangible and intangible fixed assets 15 million Estonia continues to acknowledge the challenge that in recent years both productivity and value added in the manufacturing sector have declined (the value added of Estonia’s manufacturing sector per employee is approximately half of the EU average). Therefore, to increase the competitiveness of Estonia’s economy, the intensity of companies’ research and development as well as innovation activities must increase significantly. Moreover, digitalization, automation and robotization, as well as the use of AI solutions, can still be accelerated, especially in the industrial sector. In addition, the scaling capacity of Estonia’s knowledge-intensive companies is limited due to the small domestic market, a 15 April 2026 shortage of late-stage investments, and restricted access to capital (especially for higher‑ risk projects). Entry 2 MEASURE TYPE: Adopted (09/03/2026 11:00 AM) Investments are made in the first business line of the applied research centre operating under AS Metrosert, focusing on biorefining. A total of five business lines are launched: biorefining, medical data, hydrogen technologies, drone technologies, and autonomous vehicles. The applied research centre is intended to provide services and cooperation opportunities that enhance companies’ internal development and innovation capabilities. The Estonian Defence Fund with a volume of 100 million euros is established under AS SmartCap. The fund is aimed at developing Estonia’s defence industry and creating innovative defence and security capabilities that respond to increasing global demand. The implementation of the applied research programme continues through the Estonian Business and Innovation Agency (EIS). The programme’s purpose is to increase the volume of applied research and experimental development in Estonian enterprises through technological and business advisory services and project funding. Support for applied research and experimental development is provided for the development of new technologies, products, services, or processes. In addition to financial assistance, development‑ related and business advisory services are offered. In mid-March 2026, the TemTA (thematic research and development programs), will open its application round, which will lead science more strongly to practical solutions. The state will direct 42 million euros to research projects with knowledge transfer potential, which is a systematic and powerful step towards a knowledge-based smart economy. The program focuses on applied science born in collaboration. The research topics submitted must be based on a dialogue between scientists and entrepreneurs and target specific business and societal challenges. Increasing the impact of research and supporting the 15 April 2026 institutional knowledge transfer capacity of research institutions and higher education institutions is also supported by the ASTRA+ programme. Comments State of play CSR 3 Subpart 2: Improve access to finance, especially for small and medium-sized enterprises and companies in remote regions, to facilitate innovative investment, for example investment in the green and digital transitions, including by promoting institutional investor participation in the venture capital and equity market. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) 1) Financial instruments (adopted) by Ministry of Regional Affairs. 55 million euros will be allocated to entrepreneurship from the trust fund of the CAP Strategic Plan for Increasing Competitiveness 2023–2027. On 29.07.2025, administrative agreement No. 191 was signed with Rural Development Foundation, the volume of the trust fund is 55 million euros. Rural Development Foundation will start offering long-term investment loans, working capital loans and growth loans for micro and small enterprises, target groups are agricultural, food industry and rural entrepreneurs. The interventions totaled: • Investments to increase the competitiveness of enterprises in rural areas (10 MEUR financial instruments); • Tangible and intangible investments of agricultural producers 20 million • Tangible and intangible investments of food industries 10 million • Cooperative investments in tangible and intangible fixed assets 15 million Estonia continues to acknowledge the challenge that in recent years both productivity and value added in the manufacturing sector 15 April 2026 have declined (the value added of Estonia’s manufacturing sector per employee is approximately half of the EU average). Therefore, to increase the competitiveness of Estonia’s economy, the intensity of companies’ research and development as well as innovation activities must increase significantly. Moreover, digitalization, automation and robotization, as well as the use of AI solutions, can still be accelerated, especially in the industrial sector. In addition, the scaling capacity of Estonia’s knowledge-intensive companies is limited due to the small domestic market, a shortage of late-stage investments, and restricted access to capital (especially for higher‑ risk projects). Comments State of play 15 April 2026 CSR.2025.4 CSR 4 Subpart 1: Improve energy efficiency by taking new financing and support measures to meet the targets of the long-term renovation strategy. Measures Entry 1 MEASURE TYPE: Adopted (09/03/2026 11:00 AM) A reconstruction grant round with updated conditions was opened in the amount of €80 million and possiblity for apartment associations to authorize Estonian Business and Innovation Agency (EIS) to do the tendering process (simplifaction for applicants). Launch of renovation portal on a EIS homepage, infomaterials, renovation fair. Launch of tenders for new regional consultants. Training programs for apartment associations. A grant application was submitted to the EIB ELENA scheme for the creation of national one- stop-shops Comments State of play CSR 4 Subpart 2: Reduce overall reliance on fossil fuels and the share of oil shale in the energy mix by investing in renewable energy and by promoting energy storage. Increase energy security, for example by ensuring the sufficient capacity of electricity interconnections. Measures Entry 1 MEASURE TYPE: Adopted (09/03/2026 11:00 AM) Estonia uses the Energy Economy Development Plan to 2035, approved in January 2026, as the strategic framework to 15 April 2026 strengthen energy security, increase competitiveness, and support the transition to a clean-energy economy. ENMAK 2035 emphasises a diversified electricity generation portfolio to ensure that the power system remains reliable and resilient at all times. It focuses on the increased use of domestic clean energy sources (such as wind and solar) together with energy storage solutions, while also ensuring sufficient dispatchable capacity in Estonia. In line with the energy security objective, ENMAK 2035 also foresees strengthening the electricity system and additional interconnection-related development to improve security of supply. Estonia’s electricity system synchronisation with the Continental Europe frequency area was completed in 2025. Comments State of play CSR 4 Subpart 3: Raise resource productivity through bio-based innovation. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Under the MFF 2021-2027 and RRF, we have several circular economy support measures where projects have been completed. In addition, we opened a call in late 2025 (15 MEUR). Projects are related to energy and resource efficiency for enterprises (manufacturing industry, service sector), safer material circulation, separate waste collection and recycling, circular economy business models and innovative packaging. Although not all projects are targeted to raise resource productivity through bio-based innovation, an important share of projects are (e.g. food and beverage industry, wood industry, paper industry, food sharing points, biowaste recycling). The most impactful measure is the 15 April 2026 resource efficiency measure for manufacturing industry that has been important initiative to improve its resource productivity and will be continued. However, the results of the investments will take some time and not reflect in the statistics instantly. In addition, we are updating the national circular bioeconomy roadmap and national research and development plan. In 2025, the second round of applications for the valorization of bioresources (about 9 MEUR) took place, where projects are related to the processing of biomass as well as residues and by-products, and piloting of biorefining (e.g., fractionation of oats). Comments State of play CSR 4 Subpart 4: Take further action to increase the availability and use of sustainable and less polluting transport, including by electrification of the rail network, renewal of the stock of road vehicles, and integration of public transport systems. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Estonia expanded the availability and use of cleaner transport under the Transport and Mobility Programme, with a strong focus on rail. Rail electrification continued on the Tallinn–Tartu and Tapa–Narva corridors, including upgrades and commissioning of new electrified network section between Aegviidu and Tapa, and the rollout of additional electric rolling stock progressed (13 of 16 new electric trains arrived and started passenger service on view selected lines). Rail Baltica construction continued across Harju, Rapla and Pärnu counties, and development of passenger terminals and nodes advanced, including progress on the Ülemiste 15 April 2026 joint terminal and several transport interchanges, supporting more integrated public transport use. Works also continued to upgrade rail infrastructure (incl. reconstruction and straightening works) to enable higher speeds and support the introduction of a regular, clock-face timetable. In addition, 2025 activities included work on a cycling strategy, support to expand EV charging options near apartment buildings, and support provided to Tallinn for the purchase of battery trolleybuses, further promoting less polluting urban mobility. The EV purchase subsidy scheme ended in early 2025 due to the exhaustion of available funds. Comments State of play 15 April 2026 CSR.2025.5 CSR 5 Subpart 1: Improve labour productivity and skills supply through action on reskilling and upskilling, Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 13:03 PM) Estonia is strenghtening labour productivity and the availability of skilled workers through targeted reskilling and upskilling measures in regions undergoing structural change. With support from the Just Transition Fund, the Estonian Unemployment Insurance Fund implements activities that facilitate rapid transitions from one job to another and help update the skills of workers leaving the oil‑ shale sector. Support is provided for participation in formal education and for acquiring micro‑ qualifications, ensuring that workers’ competencies remain aligned with evolving labour‑ market needs. In addition, measures are in place to prevent long‑ term unemployment by assisting individuals in taking up new employment shortly after job loss. The Ministry of Education and Research orders from higher education and vocational education institutions reskilling training for the development of the work-related skills of Estonian adults. The need for training is determined on the basis of OSKA forecasts and other sectoral labour market forecasts. With the support of the Just Transition Fund, special activities, including the provision of both training and formal education, are aimed at the target region that is most affected by the reorganisation of the oil shale sector in Estonia. The provision of micro- credentials (especially by higher education institutions) has gained great popularity. Comments State of play 15 April 2026 CSR 5 Subpart 2: by reducing early school leaving, by improving the job market relevance of the education and training system, in particular by meeting the growing demand for specialists in science, technology, engineering and mathematics, and by better attracting and retaining talent. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Estonia implements a structured job‑ shadowing programme for students in Ida‑ Viru County. The programme targets pupils in general education (8th and 11th grade) as well as first‑ year vocational students, offering systematic exposure to real workplaces, career opportunities, and employer expectations through workshops and on‑ site job shadowing. Delivered by the Ida‑ Viru Enterprise Centre and financed through ESF+, the initiative also supports social cohesion by bringing together Estonian‑ and Russian‑ speaking youth in shared learning environments. To reduce early school leaving, Estonia has extended compulsory education. It means that since autumn 2025 a person has and obligation to learn either until they turn 18 or complete upper secondary or upper secondary vocational education. For those who fail to secure a place in upper-secondary school or upper secondary VET, one-year preparatory studies is offered. Its goal is to fill in gaps in basic education, improve Estonian language proficiency, develop basic skills, provide career counselling and other individual support services. From the 2025/26 academic year, Estonia has also launched new 4- year applied upper-secondary VET programmes, particularly in fields such as IT, engineering, construction, biotechnology and healthcare. These programmes combine vocational training with expanded general education content. It allows students to start in a broad field before specialising and should make graduates better prepared academically. The reform is expected to support an increase in the number of VET graduates entering higher education. Regarding specialists' need in STEM area, Estonia's STEM strategy is under 15 April 2026 preparation (finalised by June 2026). The strategy will cover the entire education pathway from basic to higher education, aiming to strengthen children’s and young people’s knowledge and skills in mathematics, science, technology, engineering, arts, and nature-related subjects. The results of the first years of the Engineering Academy show an improvement in admission numbers and, as a result of measures to support studies, the number of first-year dropouts has significantly decreased. Within the framework of the Engineering Academy, higher education institutions cooperate closely with professional associations/employers in popularizing STEM studies, modernizing studies, and introducing labor market opportunities. Comments State of play CSR 5 Subpart 3: Step up policy measures aimed at the provision and acquisition of skills and competences needed for the green transition. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Estonia (MKM) has strengthened policy measures to support the provision and acquisition of skills and competences required for the green transition. MKM promotes upskilling and reskilling through active labour market policies, adult learning and targeted training, with a focus on green and transversal skills. Since 2025, a dedicated measure supports employers in developing employees’ green skills, including through micro‑ credentials. In addition, from 1 January 2024, enhanced labour market measures support a fair transition in North‑ East Estonia (Ida‑ Viru County), providing targeted employment services, financial support for labour mobility 15 April 2026 and access to skills development, including degree studies and micro‑ credentials, for workers affected by structural changes in the oil shale industry. With the support of the Recovery and Resilience Facility, sectoral green skills have been defined in the areas most affected by the green transition, the development of curricula for institutions of higher education and vocational education institutions has been carried out, and the development of new study materials is underway in both formal education and in-service training. In-service training (reskilling) and micro-qualifications will also be offered by the higher education and vocational education institutions to support the green transition of companies, and pedagogical staff will be trained to carry out green skills training. In addition, professional standards will be updated and green skills will be integrated into professional standards and skill profiles. Comments State of play CSR 5 Subpart 4: Reduce the risk of poverty by strengthening social protection for older people, single-person households and people with disabilities by increasing the adequacy and efficiency of the benefit system, and for the unemployed, inter alia by extending the coverage of unemployment benefits, in particular to those in non-standard forms of work, while maintaining fiscal sustainability. Measures Entry 1 MEASURE TYPE: Adopted (09/03/2026 11:00 AM) From January 1, 2026, the State Budget Act establishes the subsistence threshold is set at €220 (previously €200) per month for a single person or the first adult in a household. For 15 April 2026 each minor dependent, the subsistence threshold is €264 (previously €240) per month. For the second and each subsequent adult in the household, the threshold is €176 (previously €160) per month. Amendments to the Social Welfare Act concerning the procedure for applying for the subsistence benefit were adopted on 3 December 2025. Amendments established unified benefit eligibility rules that allow individuals to keep a small savings buffer. A standardised application form and accompanying guidance will provide greater clarity nationwide and reduce discrepancies between municipalities. Some of the amendments entered into force upon the adoption of the Act, while those requiring modifications to information systems will enter into force on 1 April 2027. Further amandments are planned based on two ongoing studies. 1. MoSA in cooperation with Statistics Estonia and Applied Research Centre CentAR is reviewing the methodology for calculating the minimum standard of living, i.e. the absolute poverty line, and assessing how it could be automatically linked to the subsistence‑ benefit threshold. The results of this study will be available in June 2026. 2. One of the commitments in the Government’s Action Programme is the development of a methodology for targeting the subsistence‑ benefit scheme and the health‑ care co‑ payment burden, as well as establishing an approach for identifying need and providing targeted support on the basis of registry data. This study will be completed in the first quarter 2027. We have made efforts to provide greater social protection to the unemployed and will continue. One of the key amendments is the unemployment benefit reform, which replaced the previous two-tier system of unemployment allowance and unemployment insurance with a single unemployment insurance scheme. The unemployment allowance was abolished, and a new base-rate benefit was introduced within the unemployment insurance system, alongside the existing income-based unemployment insurance benefit. The reform has a positive effect on individuals engaged in irregular and short-term work. Additionally, the reform has a positive impact on workers with 15 April 2026 disabilities, as they are no longer required to choose between the work ability allowance and the unemployment benefit. Instead, they have the opportunity to apply for both, thereby strengthening their social protection. Parliament adopted the amendment, and it entered into force on 1 January 2026. Comments State of play 15 April 2026 CSR.2024.1 CSR 1 Subpart 1: Submit the medium-term fiscal-structural plan in a timely manner. Measures Entry 1 MEASURE TYPE: Adopted (05/03/2025 07:49 AM) Government adopted the medium term fiscal-structural plan and submitted it to the Commission and Council according to the extended deadline in October. Comments State of play CSR 1 Subpart 2: In line with the requirements of the reformed Stability and Growth Pact, limit the growth in net expenditure in 2025 to a rate consistent with, inter alia, reducing the general government deficit below the 3% of GDP Treaty reference value and keeping the general government debt at a prudent level over the medium term. Measures Entry 1 MEASURE TYPE: Adopted (05/03/2025 07:50 AM) The trajectory presented in the medium-term fiscal-structural plan limited the growth of net expenditures in a way that the deficit level remains below the Treaty reference value of 3% and all requirements of the Regulation 1263/2024 are met. Comments 15 April 2026 State of play CSR 1 Subpart 3: Broaden the tax base and Measures Entry 1 MEASURE TYPE: Adopted (05/03/2025 07:52 AM) Most significant measure in terms of broadening the tax base is the introduction of the new security tax. Comments State of play CSR 1 Subpart 4: improve access to and financing of healthcare and Measures Entry 1 MEASURE TYPE: Announced (05/03/2025 08:04 AM) In the second half of 2024, the government launched a program to fund the treatment of children with rare diseases and childhood-onset illnesses. The finances are given to charity foundations, which use it to cover medications, special dietary foods, medical treatments, and other support services for affected children and their families. Entry 2 MEASURE TYPE: Announced (05/03/2025 08:02 AM) Starting April 1, 2025, the outpatient specialist visit fee will increase from €5 to €20, and the hospital bed fee will rise from €2.5 to €5. The visit fee will remain €5 for recipients of 15 April 2026 subsistence benefits, people with reduced work capacity, children under 19, pregnant women, mothers of children under one year old, people over 63, disability or old-age pensioners, and the unemployed. Outpatient specialist care related to pregnancy or childbirth will remain free of charge. If a patient requires follow-up visits after being placed under observation or treatment, the visit fee can only be charged once per year. Entry 3 MEASURE TYPE: Adopted (05/03/2025 08:01 AM) Starting from 2025, the co-payment for prescription medicines for insured persons increased from €2.5 to €3.5. Entry 4 MEASURE TYPE: Adopted (05/03/2025 08:01 AM) From July 1, 2024, parents returning to work from parental leave receive sick leave and care leave compensation based on either their taxable income from the previous year or the daily rate of the shared parental benefit. Parents will have better social guarantees in case of illness for themselves or their children. Entry 5 MEASURE TYPE: Adopted (05/03/2025 08:00 AM) Starting from 2025, the patient's co-payment for inpatient nursing care dropped from 15% to 10% of the daily bed cost, with the Health Insurance Fund covering 90%. Comments State of play CSR 1 Subpart 5: long-term care. 15 April 2026 Measures Entry 1 MEASURE TYPE: Not Defined (05/03/2025 08:09 AM) As of January 1, 2025, Estonia has 158 providers of 24/7 care services in 224 locations, offering 12,137 licensed service places. There are 3,547 care workers, including 1,176 assistant care workers. 139 providers (69%) meet the required staff-to- client ratio, but 294 more care workers are needed. Entry 2 MEASURE TYPE: Not Defined (05/03/2025 08:08 AM) In 2024, the Social Insurance Board updated six social service quality guidelines, including home care, general care and support services. In 2025, the Social Insurance Board began updating the self-assessment model for 24/7 care providers. Entry 3 MEASURE TYPE: Announced (05/03/2025 08:10 AM) In October 2024, the Ministry of Social Affairs completed a baseline assessment for promoting innovation and technology in care services. By summer 2025, a funding regulation will be introduced, specifying eligible activities for service providers and municipalities in an open application process. Entry 4 MEASURE TYPE: Adopted (05/03/2025 08:11 AM) The Community-Led Local Development regulation took effect on August 11, 2023 with an application period from February 1 to March 15, 2024. 26 activity regions were seleced where 99 projects on improving the availability and quality of long-term care services and alleviating the caregiving burden will be implemented. 15 April 2026 Entry 5 MEASURE TYPE: Adopted (05/03/2025 08:10 AM) Starting from Q4 2024, local governments can use the digital STAR platform to assess the needs of adults requiring assistance. The solution allows for standardized data collection and analysis, ensuring equal treatment and reducing regional disparities in service delivery. Entry 6 MEASURE TYPE: Adopted (05/03/2025 08:07 AM) Structural funds support municipalities in expanding home care and enhancing municipalities and and service providers capacities. In 2024, funding applications opened, with 24 submitted, 21 approved (as of Feb 12, 2025). Applications remain open until March 31, 2025. Entry 7 MEASURE TYPE: Adopted (05/03/2025 08:05 AM) Estonia has allocated €59.9 million in 2024 and €66.8 million in 2025 to municipalities for long-term care reform. Local governments can use these funds flexibly to improve care services, including home care Comments State of play 15 April 2026 CSR.2024.2 CSR 2 Subpart 1: Continue with the swift and effective implementation of the recovery and resilience plan, including the REPowerEU chapter, ensuring completion of reforms and investments by August 2026. Accelerate the implementation of the cohesion policy programme. In the context of the mid-term review, continue focusing on the agreed priorities, taking action to better address the needs in the long-term care sector, while considering the opportunities provided by the Strategic Technologies for Europe Platform initiative to improve competitiveness. Measures Comments State of play 15 April 2026 CSR.2024.3 CSR 3 Subpart 1: Strengthen social protection, inter alia to address old-age poverty and by extending the coverage of unemployment benefits, in particular to those with short work spells and in non-standard forms of work. Measures Entry 1 MEASURE TYPE: Not Defined (06/03/2025 11:24 AM) Annual indexation has consistently increased Estonia's old- age pensions. In 2024, the total increase was 10,6% (incl average pension from €702 to €774 and national pension from €336,39 to €372,05). Tax exemption for pensioners is higher than for employees (fixed tax-free income for pensions €776 per month in 2024 and 2025 vs general tax-free income of €654, decreasing as income rises). The Pension awareness strategy 2023-2027 aims to increase people's willingness to invest in their pension for later life by raising people's awareness about pension systems, rights, and savings rates Entry 2 MEASURE TYPE: Not Defined (06/03/2025 11:23 AM) Currently analyzing potential solutions to expand unemployment insurance coverage to non-standard (new) forms of work, including sole proprietors, entrepreneur account owners, and members of management or supervisory bodies. By June 2025, we must present an analysis with proposals on the possibilities of expanding unemployment insurance coverage to non-standard (new) forms of work. If the government approves, legislative amendments will be initiated. Entry 3 MEASURE TYPE: Not Defined (05/03/2025 11:21 AM) 15 April 2026 Ongoing preparations for modernizing the administration system of social assistance and the methodology for the subsistence minimum, as well as strengthening debt counseling services. Amendments to the Social Welfare Act are planned to simplify the process of receiving social assistance and reduce bureaucracy, Project "Study for Developing the Household Minimum Subsistence Income Methodology" aims to create a methodology tailored to Estonia. Research: "Feasibility of Household-Based Need Assessment Using Administrative Databases – Examples of the Distribution of Social Assistance and Health Care Costs" assesses individuals' need for assistance based on registry data in a secure data environment. Entry 4 MEASURE TYPE: Announced (05/03/2025 11:21 AM) On November 27, 2024, the Government of the Republic approved the draft law amending the Family Benefits Act and other related laws, which will replace the current survivor’s pension with a survivor’s allowance starting in 2026. New allowance will be a uniform amount for all children, taking into account the cost of raising a child and ensuring that its real value is maintained over time. The survivor’s allowance will provide equal support to children who have lost a provider, ensuring that the amount is sufficient to cover their daily needs. Entry 5 MEASURE TYPE: Announced (05/03/2025 11:24 AM) One of the key ongoing amendments is the unemployment benefit reform, which aims to replace the current two-tier system of unemployment allowance and unemployment insurance with a single unemployment insurance scheme. The unemployment allowance will be abolished, and instead, a new base-rate benefit will be introduced within the unemployment insurance system, alongside the existing income-based unemployment insurance benefit. The reform will have a positive effect on individuals engaged in 15 April 2026 occasional and short-term work. Additionally, the reform will have a positive impact on workers with disabilities, as they will no longer be required to choose between the work ability allowance and the unemployment benefit. Instead, they will have the opportunity to apply for both, thereby strengthening their social protection. Parliament has passed the first reading of the amendment, and the legislative process will continue with the second and third readings. The amendment is planned to take effect in 2026. Entry 6 MEASURE TYPE: Adopted (05/03/2025 11:10 AM) Starting from June 2025, the disability benefits will increase and the availability of assistive devices will be improved, with an additional €5.3 million invested each year to support the well-being of people with disabilities. benefits for people with disabilities increase, incl benefitsfor children with severe disabilities or rare diseases, benefits for children with profound disabilities and benefits for woring-age persons with severe and profound disabilities. The limit for assistive devices will increase, with an additional €3.8 million allocated to improve accessibility. This change applies to mobility, hearing, and vision aids whose previous limit was below 90%. Entry 7 MEASURE TYPE: Adopted (05/03/2025 11:07 AM) Starting January 1, 2025, contributions to the second pension pillar are increased from the usual 2% to 4% or 6% of gross salary. The increase is voluntary, with the default being the continued 2% rate. Joining the third pension pillar is beneficial for individuals, as they receive 20% income tax relief on contributions made during the year, as long as those contributions do not exceed 15% of their gross income or €6,000. Comments 15 April 2026 State of play 15 April 2026 CSR.2024.4 CSR 4 Subpart 1: Reduce the share of oil shale in the energy mix and raise resource productivity through bio-based innovation. Measures Entry 1 MEASURE TYPE: Implemented (05/03/2025 11:51 AM) Strengthening Waste Act Regulations for Bio-Waste Recycling & EU Funding Support for Bio-Waste Recycling Details: As of January 2024, a regulation was introduced in the Waste Act mandating the separate collection of bio-waste from municipal waste. Following this regulation, AS ECOBIO constructed a facility in Maardu with a total capacity of 25,000 tons per year. The plant is capable of recycling bio- waste and producing biogas for Tallinn's public transport as well as digestate for agricultural use. The prerequisites for the plant’s establishment included a steady supply of bio-waste streams to the facility and state investment support through the Environmental Investment Centre (Sihtasutus Keskkonnainvesteeringute Keskus). The combination of legislative support and financial investment has created a significant leap forward in bio-waste recycling in Estonia. Entry 2 MEASURE TYPE: Announced (06/03/2025 09:54 AM) Bill of the Energy Market Development Plan 2035. The bill has been drafted and has been circulated between market participants. The environmental impact assesment has been carried out, it will be finalized Q1 2025. According to the bill, oil shale will be used for the purpose of electricity production not longer than end of 2035. The bill also describes alternative routes to cope with the end of electricity production from oil shale. Entry 3 MEASURE TYPE: Announced (06/03/2025 09:49 AM) 15 April 2026 Measure to promote resource-efficient green technologies in industrial enterprises from RRF. A total of 59 applications were submitted to the RRF measure to promote resource-efficient green technologies in industrial enterprises. There have been interruptions and project cancelations, but Milestone 26 projects will be completed. Most projects from the wood and metal sectors. Due to 2026 end of Q2 Comments State of play CSR 4 Subpart 2: Improve labour productivity and skills supply through reskilling and upskilling, and by better attracting and retaining talent. Measures Entry 1 MEASURE TYPE: Not Defined (06/03/2025 10:38 AM) Estonia is developing a national skills register as part of the OsKuS initiative, supported by the ESF. This initiative aims to modernize the country’s skills and qualifications system by introducing a new skills description methodology, creating digital skill registries, and integrating them with the broader qualifications system. A skills assessment and recognition model will also be implemented to ensure effective validation of skills, with digital solutions such as assessment platforms and data analytics tools enhancing workforce monitoring and lifelong learning opportunities. Entry 2 MEASURE TYPE: Not Defined (06/03/2025 10:31 AM) Enhancing learning environments, teacher competences, and educational resources through the ESF-funded ÕKVA+ 15 April 2026 programme. The development and revision of VET curricula are ongoing in collaboration with various educational institutions, non-formal education stakeholders, and employers. Initiatives such as the IT Academy and Engineering Academy, funded by ESF, play a key role in adapting vocational education to labor market needs. Entry 3 MEASURE TYPE: Implemented (06/03/2025 10:47 AM) the Employment Programme 2024-2029 is being implemented. This programme includes upskilling and reskilling measures provided by Public Employment Services (PES) as Active Labour Market Policies (ALMPs) for both employed and unemployed individuals. These measures include labor market training, training grant for employers, obtaining certificate or an occupational qualification, degree study allowance among other initiatives. Entry 4 MEASURE TYPE: Announced (06/03/2025 11:05 AM) A TSI project, titled “Strengthening Skills Forecasting and Skills Governance System in Estonia”, was launched in 2024 in collaboration with CEDEFOP and various labor market stakeholders. The project seeks to improve Estonia’s skills governance by making it more inclusive, forward-looking, and responsive to labor market needs. One of its key objectives is to expand the OSKA system to better integrate formal and non-formal education, assess regional skills needs, and provide data-driven solutions for lifelong learning and upskilling. The project also aims to develop a comprehensive skills ecosystem model, fostering cross-sector collaboration and providing actionable insights for education, training, and workforce development. Entry 5 MEASURE TYPE: Announced (06/03/2025 12:32 PM) 15 April 2026 By the end of 2024, the legislative intent for the new Professional Qualifications Act (included new qualification framework), aimed at establishing the legal framework for the vocational qualification system reform, was prepared and opened for public consultation, and a broad working group has begun drafting the new law. Entry 6 MEASURE TYPE: Announced (06/03/2025 10:37 AM) A new regulation for a preparatory year for basic school graduates is also being drafted, alongside a restructuring of secondary education admissions. Entry 7 MEASURE TYPE: Announced (06/03/2025 10:34 AM) Upcoming amendments to the VET Standard, expected to be adopted in March 2025, will increase the volume of general education studies in secondary vocational education, expand elective study options, and clarify selection principles. Entry 8 MEASURE TYPE: Announced (06/03/2025 10:38 AM) In 2024, a review of existing upper secondary vocational education and training (VET) curricula was conducted, new general education modules were developed, and schools submitted proposals on updated broad-based curricula. Entry 9 MEASURE TYPE: Adopted (06/03/2025 10:30 AM) A major VET reform was introduced with amendments to the Vocational Educational Institutions Act and other related laws, adopted in December 2024. The reform aims to ensure that by 2035, 40–50% of young people will be enrolled in vocational upper secondary schools or vocational institutions. One of the key changes is the extension of the 15 April 2026 compulsory education age from 17 to 18, meaning that all basic school graduates now have both the right and the obligation to continue their education until they either reach 18 or complete secondary or vocational education. Entry 10 MEASURE TYPE: Adopted (06/03/2025 10:28 AM) In January 2025, the Riigikogu adopted amendments to the Adult Education Act, establishing the framework for offering micro-qualifications and clarifying the requirements for adult continuing education to ensure the quality of training provided. Comments State of play 15 April 2026 CSR.2023.1 CSR 1 Subpart 1: Wind down the emergency energy support measures in force, using the related savings to reduce the government deficit, as soon as possible in 2023 and 2024. Should renewed energy price increases necessitate new or continued support measures, ensure that such support measures are targeted at protecting vulnerable households and firms, are fiscally affordable and preserve incentives for energy savings. Measures Entry 1 MEASURE TYPE: Deleted (14/03/2024 14:22 PM) Emergency energy support measure called universal service will be terminated within 2024. Persons suffering from energy poverty receive subsistence benefits according to welfare act Energy Sector Organisation Act (https://www.riigiteataja.ee/en/eli/530062023007/consolide) Comments State of play CSR 1 Subpart 2: Ensure prudent fiscal policy, in particular by limiting the nominal increase in nationally financed net primary expenditure in 2024 to not more than 4,9%. Measures Entry 1 MEASURE TYPE: Implemented (05/03/2025 11:55 AM) According to first estimates the increase of nationally financed net primary expenditures was lower than 4,9% and the deficit remained well below 3% of Treaty reference value. 15 April 2026 Actual data will be available in the Annual Progress Report, which will be submitted to the Commission before the end of April 2025. Comments State of play CSR 1 Subpart 3: Preserve nationally financed public investment and ensure the effective absorption of grants under the Facility and of other Union funds, in particular to foster the green and digital transitions. Measures Entry 1 MEASURE TYPE: Implemented (05/03/2025 12:06 PM) Level of nationally financed public investment has been preserved (according to both our own data and by the estimates of the Commission). Comments State of play CSR 1 Subpart 4: For the period beyond 2024, continue to pursue a medium- term fiscal strategy of gradual and sustainable consolidation, combined with investments and reforms conducive to higher sustainable growth, in order to achieve a prudent medium-term fiscal position. Measures Comments 15 April 2026 State of play 15 April 2026 CSR.2023.2 CSR 2 Subpart 1: Proceed with the steady implementation of its recovery and resilience plan including its REPowerEU chapter. Proceed with the swift implementation of cohesion policy programmes, in close complementarity and synergy with the recovery and resilience plan. Measures Comments State of play 15 April 2026 CSR.2023.3 CSR 3 Subpart 1: Strengthen social protection, including to address old-age poverty, and by extending the coverage of unemployment benefits, in particular for those with short work spells and in non-standard forms of work. Measures Entry 1 MEASURE TYPE: Not Defined (15/03/2024 12:34 PM) In 2023, a position of Head of Economic Security was created in the Ministry of Social Affairs with the tasks to elaborate intersectoral action plan for reducing poverty and social exclusion (2025), modernise the methodology for subsistence minimum (2024) and designing debt counselling and self- sufficiency services (2024). Entry 2 MEASURE TYPE: Implemented (15/03/2024 12:33 PM) From January 1, 2023, a separate tax-free income applies to people who have reached the old-age pension age, which guarantees a person an income-tax-free subsistence minimum to the extent of the average old-age pension (2023 - 704 euros; 2024 - 776 euros), regardless of the amount of the person's income. This means that the average pension is exempt from income tax. Entry 3 MEASURE TYPE: Implemented (15/03/2024 12:32 PM) From the beginning of 2023, basic component of the pension and national pension increased by 20 euros. An increase in the basic part of the pension helped to improve the livelihoods of more than 321,000 pensioners and an increase in the national pension rate helped the subsistence of 3,200 national pensioners. 15 April 2026 Entry 4 MEASURE TYPE: Implemented (15/03/2024 12:32 PM) From January 1, 2023, an additional increase in the average pension and an income tax exemption was made. These changes with pension indexation leave ca 970 euros more in retirement pensions per year for the elderly. Entry 5 MEASURE TYPE: Adopted (15/03/2024 12:35 PM) In February 2023, the new Welfare Development Plan 2023- 2030 was approved by the Government. The Plan sets strategic aims, targets and measures to reduce poverty and social exclusion in accordance with the European Pillar of Social Rights Action Plan. Comments State of play CSR 3 Subpart 2: Improve access to and the affordability of healthcare and Measures Entry 1 MEASURE TYPE: Not Defined (15/03/2024 12:44 PM) According to the Consensus Agreement signed on 18 February 2022 the admission of persons to nursing training has been increased in 2022/2023 (600) by 16% compared to 2020 (517) and by 35% (700) in 2023/2024 compared to 2020 (517). A Training Committee has been called together for more transparent and better-informed intake decisions for training health care specialists. Entry 2 MEASURE TYPE: Not Defined (15/03/2024 12:43 PM) 15 April 2026 There is ongoing development of health care workers and specialist prognose system and governance framework (Joint-Action HEROES, OSKA report on primary care). Analyses is carried out in 2024 to understand where qualified HRH is if not working in health care sector. Action plan is also developed in 2024 together with the University of Tartu, related to residency program development and admission. Entry 3 MEASURE TYPE: Not Defined (15/03/2024 12:37 PM) The political analysis about Estonia’s health care financing and scenarios for solutions, including efficiency analysis was completed in 2023. The results will be discussed in the Cabinet of Ministers in 2024. Entry 4 MEASURE TYPE: Implemented (15/03/2024 12:44 PM) Amendments to the Health Services Organisation Act and the Regulation of the Minister of Health and Labour “Beginner’s allowance for medical specialists” and amendments to the Regulation of the Minister of Health and Labour “The procedure for application for, payment and recovery of the beginner’s allowance for a pharmacist” were approved in November 2023. In 2024, nurses, who start working outside larger cities receive allowance of 30,000 euros. The allowance for pharmacists is 15,000 euros, if the pharmacist starts working for at least 3 years, and 25,000 euros, if the pharmacist starts working in the region for at least 5 years. The allowance for specialist doctor is now 30 000 and for family doctor 45 000. There is bigger discretion possibility when evaluating as it is also possible to give allowance to a doctor who has graduated over 5 years ago, if the region they are moving is in critical need. Entry 5 MEASURE TYPE: Implemented (15/03/2024 12:40 PM) 15 April 2026 From 2025, the Medicines and Medical Devices Reimbursement Act will enter into force, the aim of which is to reduce the burden of co-payments for the costs of medicines and medical devices and to improve treatment results. Entry 6 MEASURE TYPE: Implemented (15/03/2024 12:39 PM) An amendment is being processed, with will allow a person on a long-term sick leave to work in conditions adapted to his/her health condition after two months during the sick leave. In that case, the employer pays the employee at least 50% of the current salary, and the Health Insurance Fund reimburses the remaining part of the full salary. The change will support the healing process and economic coping of people with a chronic illness during long-term sick leave and reduce the risks of permanent incapacity and losing employment. The amendment is planned to enter into force in May 2024. Entry 7 MEASURE TYPE: Implemented (15/03/2024 12:38 PM) As of July 1, 2024, a parent returning to work from parental leave will be compensated for sick and care days based on the parent's previous income, not the minimum wage. The change gives parents better social guarantees in case of illness of themselves or their children. Entry 8 MEASURE TYPE: Implemented (15/03/2024 12:38 PM) From 2024, the dental care benefit increased up to 60 euros per year for all adults and 105 euros per year for some vulnerable groups (for example pregnant women and mothers of children under one year of age; old age pensioners; for persons receiving pension for incapacity for work; persons with partial or no work ability; persons over 63 15 April 2026 years of age; persons with increased need for dental care). From 2025, elderly and people with reduced working capacity can use the dental care benefit in addition to the dentures benefit to purchase dentures. Entry 9 MEASURE TYPE: Adopted (15/03/2024 12:41 PM) The Strategic Framework for addressing health workforce shortages was approved on 27 March 2023 by the regulation of the Minister of Health and Labour. In 2024 it is going to be mapped against WHO European framework for action on the health and care workforce 2023-2030 and a draft for updated Estonian Strategic Framework will be created. Comments State of play CSR 3 Subpart 3: long-term care, in particular by ensuring their sustainable funding. Measures Entry 1 MEASURE TYPE: Not Defined (15/03/2024 12:54 PM) Based on the Estonian government action plan 2023-2027, the Ministry of Social Affairs has started simplifying the legal possibility of drawing up a patient will and defining end-of-life decisions and development of a comprehensive palliative care service. Both measures will be presented by the end of 2024. Entry 2 MEASURE TYPE: Not Defined (15/03/2024 12:54 PM) 15 April 2026 The 4th phase of the care coordination initiative in 2023-2025 aims to expand the regional social and health care network to a county-wide. In parallel, supporting issues (data exchange, ICT solutions, introduction of evaluation instruments, etc) are being developed. The action plan for establishing unified coordination and financing model of social and healthcare services will be ready by II Q 2025. Entry 3 MEASURE TYPE: Not Defined (15/03/2024 12:54 PM) To encourage the reduction of the demand for institutional care an open call for municipalities and service providers was introduced at the beginning of 2024, with the total budget 12 million euros ESF. The call for the creation of supported housing for the elderly and people with disabilities with total budget 26 million euros will be opened in II Q 2024. Entry 4 MEASURE TYPE: Not Defined (15/03/2024 12:53 PM) In 2024, the Ministry of Social Affairs has started drawing up a baseline for promoting innovation and technology use in care. Entry 5 MEASURE TYPE: Not Defined (15/03/2024 12:51 PM) In 2024, the work has started with modernisation of social services quality guidelines and supervision system. The exercise will be completed by 2027. Also, activities related to the training of social sector workers (incl modernisation of curricula) and promoting profession have started in 2024 and will be completed by 2027. Entry 6 MEASURE TYPE: Not Defined (15/03/2024 12:48 PM) To be able to finance 24-hour care according to the new rules and improve access to long-term care, the state 15 April 2026 allocates funds to municipalities - 39,2 million euros in 2023, 57,9 million euros in 2024 and is planned to rise to 68,4 million euros by 2026. The use of funds is flexible, local governments may use the right of discretion to find most effective solutions in the organization of LTC in their areas. Entry 7 MEASURE TYPE: Implemented (15/03/2024 12:46 PM) The care reform entered into force on 1 July 2023. Respective amendments were made to the Social Welfare Act. Entry 8 MEASURE TYPE: Adopted (15/03/2024 12:51 PM) The decree of Minister of Social Protection on establishing minimum standards on home care service was signed on 29.06.2023 and will have transition period until 01.01.2025 to give local governments and private service providers enough time to meet the new requirements. Entry 9 MEASURE TYPE: Adopted (15/03/2024 12:50 PM) In 01.07.2023 the decree of the Minister of Social Protection on establishing minimum standards 24-hour general care service entered into force. The decree also establishes requirements for the number of employees directly providing the 24-hour general care service, which will enter into force on 01.07.2026. Comments State of play 15 April 2026 CSR.2023.4 CSR 4 Subpart 1: Reduce overall reliance on fossil fuels, Measures Entry 1 MEASURE TYPE: Implemented (14/03/2024 14:27 PM) Targets: By the year 2030, renewable energy accounts for at least 65 per cent of gross domestic final consumption of energy. Renewable energy accounts for at least 100 per cent of gross final consumption of electricity and for at least 63 per cent of gross final consumption of thermal energy. Renewable energy used in road and rail transport accounts for at least 14 per cent of total energy consumed in the transport sector. Energy Sector Organisation Act–Riigi Teataja: https://www.riigiteataja.ee/en/eli/530062023007/consolide 1) Investment support measures to replace fossil fuel boiler houses with renewables 2) We have introduced a ban for importing natural gas and LNG from Russia 3) Reverse auctions for renewable electricity Vähempakkumine | Elering 4) all climate measures please see draft update NECP of Estonia, Annex IV Estonia - Draft Updated NECP 2021-2030 - European Commission (europa.eu) Comments State of play CSR 4 Subpart 2: accelerate the deployment of renewable energy sources, including by strengthening the domestic electricity grid capacity. Measures 15 April 2026 Entry 1 MEASURE TYPE: Adopted (14/03/2024 14:32 PM) Within reverse auctions 2019-2025 in total additional 2200 GWh renewable electricity will be produced: 2019 5 GWh 2020 5 GWh 2021 540 GWh 2023 650 GWh 2024 500 GWh 2025 500GWh Estonia_Draft_Updated_NECP_2021- 2030_en_1.pdf (europa.eu): https://commission.europa.eu/system/files/2023- 08/Estonia_Draft_Updated_NECP_2021-2030_en_1.pdf For acceleration 31,84 million euros, strengthening of electricity grid 36,2 million euros and other related measures are planned within RRF Estonia Taastekava statistika | Riigi Tugiteenuste keskus (rtk.ee) Comments State of play CSR 4 Subpart 3: Ensure sufficient capacity of electricity interconnections to increase the security of supply and continue the synchronisation with the Union electricity grid. Measures Entry 1 MEASURE TYPE: Adopted (14/03/2024 14:35 PM) The financing of the implementation of the measure “Synchronisation of the Baltic States’ electricity system with the Continental European synchronous area” is organised by the Estonian Transmission System Operator (Elering) in cooperation with the TSOs of Latvia, Lithuania and Poland. Transmission system operators finance activities related to the development of the electricity network by means of a network fee charged to consumers, and cross-border interconnections are also financed by the so-called ‘bottleneck charge’. Co-financing from the European Union 15 April 2026 is to be used to finance the action. The Baltic synchronisation project has been on the list of Projects of Common Interest (PCIs) in the European Union since 2013. For example, the construction of the 3 Estonian-Latvia connection (330 kV connection as Riga CHP 2 and Kilingi-Nõmme substations and the 330 kV connection of Harku-Sindi opened in 2021) has been co-financed for the implementation of the measure. Projects have been requested for funding under the current financial period and will need to be funded in the next EU financial period. New electricity connections with Latvia and Finland after 2030 are under preparation. Estonia_Draft_Updated_NECP_2021-2030_en_1.pdf (europa.eu): https://commission.europa.eu/system/files/2023- 08/Estonia_Draft_Updated_NECP_2021-2030_en_1.pdf Comments State of play CSR 4 Subpart 4: Strengthen energy efficiency through new financing and support measures to meet the targets of the long-term renovation strategy. Measures Entry 1 MEASURE TYPE: Not Defined (14/03/2024 14:46 PM) Research and development project LIFE IP BuildEST (https://kliimaministeerium.ee/en/buildest) continued (2022- 2028) and its goal is to establish technical, admistrative, legislative framework and necessary tools for full implemetation of long-term renovation strategy. Entry 2 MEASURE TYPE: Not Defined (14/03/2024 14:44 PM) 15 April 2026 Energy- efficiency promotion- Raising awareness of the benefits and possibilities of residential reconstruction through various marketing and communication activities (success stories (video + digital + print), social media, content marketing, outdoor media, digital campaign, press releases, articles, interviews on TV and radio). Entry 3 MEASURE TYPE: Implemented (14/03/2024 14:40 PM) Reconstruction grant 2022-2027 strategy is implementing through the Estonian Operational program EE measures: For the period from 2022-2027 the government allocated 330 million euros from the European Union Structural Funds for the reconstruction of apartment buildings. The grant finances both the complete reconstruction of apartment buildings and, as an individual activity, the replacement of a heating device in apartment buildings that use gas, stove or electric heating with a heating device that uses renewable energy sources or the connection of these apartment buildings to a district heating network. Activities supported by the grant provide energy efficiency for apartment buildings and encourage the use of renewable energy. The volume of funds in 2023 was 80 million euros and all available funding was allocated. https://kredex.ee/en/kodudkorda Entry 4 MEASURE TYPE: Implemented (14/03/2024 14:38 PM) Reconstruction grant 2014-2024 was fully implemented under the Estonian operational Program level, under the EU Structural Fund support measure 148 mln eur. The scheme was fully implemented. Entry 5 MEASURE TYPE: Adopted (14/03/2024 14:43 PM) Under the Estonian Recovery and Resilience Facility, the CID (Riigi Tugiteenuste Keskus (rtk.ee): https://pilv.rtk.ee/s/WHxNJqQxq3zEQJz) and European 15 April 2026 Council implementing decision the energy efficiency is one of the key factors. a)The investment support for the renovation of apartment buildings with budget allocation 44,6 mln eur. The objective of the measure ist o boost deep renovation of apartment buildings in order to increase energy efficiency, reduce energy consumption and improve the living conditions in apartment buildings. The objective is also to increase renovation rates in areas with lower property value (directly linked to the Country Specific Recommendation) b) Investment of support for small- residential houses for private owners with budget allocation 31,3 mln eur. The objective of the measure is to boost deep renovations of private dwellings in order to increase energy efficiency, reduce energy consumption and to improve the living conditions. Comments State of play CSR 4 Subpart 5: Continue efforts to increase the share of sustainable transport by electrifying the rail network and through taxation that incentivises the gradual renewal of the vehicle stock towards zero or low- emission vehicles. Measures Entry 1 MEASURE TYPE: Not Defined (14/03/2024 14:46 PM) Preparations for the electrification of the railways began in 2019. Currently, you can travel by electric train from Tallinn to Turba, Paldiski and Aegviidu. By 2025, the electrified railway network will be extended to Tartu and by 2027 to Narva. In the course of electrification, a new 25 kV AC overhead line and new substations will be built on the Tallinn-Tapa-Tartu and Tapa-Narva railway line. To the west of Tallinn, the 15 April 2026 existing 3 kV DC electricity system will remain in use. The goal of the project is to bring rail transport to a new level of quality and significantly reduce the environmental impact of the transport sector by using renewable energy in rail transport. Comments State of play CSR 4 Subpart 6: Step up policy efforts aimed at the provision and acquisition of skills and competences needed for the green transition. Measures Entry 1 MEASURE TYPE: Not Defined (14/03/2024 15:05 PM) List of activities (Ministry of Education and Research): • Supporting the growth of knowledge-intensive business in Eastern part of Estonia (including green business). • The increase in the volume of continuing education in Eastern part of Estonia, as well as the development and launch of new level study programs in vocational and higher education (including green competences). • Implementation of Estonian Research and Development, Innovation and Entrepreneurship Strategy 2021—2035 roadmaps (including valuing local resources and Smart and sustainable energy solutions). • Determination of the conditions for the thematic research and development programs of the R&D&I strategy roadmaps. • Ensuring the availability of information on green technology research and development services and research directions. • Creating additional measures to raise awareness of the green transition, which promote the cooperation of companies with NGOs, start-ups and universities, including the development of a user view suitable for green issues in Estonian Research Information System. • Promotion of international research 15 April 2026 cooperation in the green transition. • Adding and updating knowledge and skills related to the green transition in formal education curricula. • Analysis and proposals for updating the text of the Vocational Act. • Development of new green skills modules and subjects as well as continuing education curricula to develop green skills and support the green transition of companies. • Mapping green skills, reflecting them in professional standards and skill profiles. • Mapping the need to develop skills of general education schools that are of central importance from the point of view of the green transition of teachers, offering additional training on green skills and sustainable development. • Mapping the training needs of teachers, vocational teachers, and adult educators in skills important from the point of view of the green transition and providing additional training • Provision of advanced training and micro-qualification training to support the green transition of companies. • Research and development activities and innovation based on the needs of business, supporting the circular economy. Entry 2 MEASURE TYPE: Implemented (14/03/2024 15:01 PM) From January 2024, reskilling and upskilling schemes were widened, including new measure for acquiring micro- credentials to support the smooth job transition of the oil- shale workers. The measures are financed from Just Transition Fund (JTF). Comments State of play 15 April 2026 CSR.2022.1 CSR 1 Subpart 1: In 2023, ensure that the growth of nationally financed primary current expenditure is in line with an overall neutral policy stance, taking into account continued temporary and targeted support to households and firms most vulnerable to energy price hikes and to people fleeing Ukraine. Stand ready to adjust current spending to the evolving situation. Measures Comments State of play CSR 1 Subpart 2: Expand public investment for the green and digital transitions, and for energy security taking into account the REPowerEU initiative, including by making use of the Recovery and Resilience Facility and other Union funds. Measures Comments State of play CSR 1 Subpart 3: For the period beyond 2023, pursue a fiscal policy aimed at achieving prudent medium-term fiscal positions. Measures Comments 15 April 2026 State of play 15 April 2026 CSR.2022.2 CSR 2 Subpart 1: Proceed with the implementation of its recovery and resilience plan, in line with the milestones and targets included in the Council Implementing Decision of 29 October 2021. Measures Comments State of play CSR 2 Subpart 2: Submit the 2021-2027 cohesion policy programming documents with a view to finalising their negotiations with the Commission and subsequently starting their implementation. Measures Comments State of play 15 April 2026 CSR.2022.3 CSR 3 Subpart 1: Strengthen social protection, including by extending the coverage of unemployment benefits, in particular to those with short work spells and in non-standard forms of work. Measures Entry 1 MEASURE TYPE: Implemented (09/02/2023 11:33 AM) Since 1 June 2022 the subsistence level is 200 euros per month for a person living alone or for the first family member of the family; 240 euros (120% of single rate) per month for each child under 18 years of age and 160 euros (80% of single rate) per month for the second and each following adult family member. Entry 2 MEASURE TYPE: Implemented (09/02/2023 11:32 AM) • Annual indexations have constantly raised Estonia's old-age pension. In 2022, the pensions increased approximately 7,9% as a result of indexation, which is expected to make the average old-age pension 595 €. An additional pension increase and an income tax exemption for persons aged 65+ from 1 January 2023 leaves around 575 € more in retirement pensions per year for the elderly receiving an average old-age pension. The benefit for a pensioner living alone increased from 115 € to 200 € in 2022. It is estimated that an increase in the basic part of the pension will help to improve the livelihoods of more than 321,000 pensioners and an increase in the national pension rate is estimated to support the subsistence of 3,200 national pensioners. The payment of the benefit for a pensioner living alone will help to improve the income of almost 90,000 pensioners. Entry 3 MEASURE TYPE: Adopted (09/02/2023 11:31 AM) 15 April 2026 The bill for flexible unemployment insurance benefits, that links the duration of the benefit payment to the state of the labour market was approved by the Parliament on 16 November 2022. The unemployment insurance benefit shall be paid for longer if the situation on the labour market is bad and the number of unemployed is increasing. If it is easier to find a job and the number of unemployed is low, the benefit is paid as long as the so-called base period is set at the time of application. The aim is to give people confidence in difficult situations and to motivate them to return to work quickly in better times. The amendment is expected to enter into force on 30 June 2023. Comments State of play CSR 3 Subpart 2: Improve the affordability and quality of long-term care, in particular by ensuring its sustainable funding and integrating health and social services. Measures Entry 1 MEASURE TYPE: Implemented (09/02/2023 11:37 AM) The Government allocates additional 40 million euros from the state budget in 2023 to improve the availability and quality of general care services both in care homes and services that support living at home. In 2024, nearly 57 million euros will be provided to the local government's revenue base from the state budget. The funding will increase yearly in accordance with the income tax revenues and is expected to reach 62 million euros by 2026. 15 April 2026 Entry 2 MEASURE TYPE: Implemented (09/02/2023 11:34 AM) On 13 April 2022, the Parliament adopted amendments to the Social Welfare Act and Family Law Act, that stipulate the long-term care definition, task local governments with an obligation to identify/asses the need for support for a person with a care burden and while providing assistance, prefer home services to institutional ones. The amendments entered into force on 8 May 2022. Entry 3 MEASURE TYPE: Announced (09/02/2023 11:35 AM) In 2022 legislative intent was prepared with two topics: 1) proposals to extend the right to use care leave and creating a social tax incentive to support reconciling work, caring and family life and 2) proposals to reduce out of pocket payments for 24-hour general care service (Care Reform) - legal amendments were developed in Social Welfare Act and Income Tax Act. Preparation of amendments to the law related care leave and social guarantees for people with care burden require further discussions, political support, finances, and IT developments and will be moved on from 2024. Entry 4 MEASURE TYPE: Adopted (09/02/2023 11:36 AM) On 29 September 2022 the Government adopted amendments to the Social Welfare Act that reduce a person's co-payment for general care services. The local government shall finance the care costs (care workers labor costs, training costs etc.) Costs related to accommodation, meals and additional personal needs, will be covered by the service users. People with lower incomes are entitled to additional compensation by municipality. It is expected that the general care home service will become available for an average pension. The amendments to the Social Welfare Act 15 April 2026 and Income Tax Act was adopted on 7 December 2022 and reform enter into force on 1 July 2023. Comments State of play 15 April 2026 CSR.2022.4 CSR 4 Subpart 1: Reduce overall reliance on fossil fuels and diversify imports of fossil fuels Measures Entry 1 MEASURE TYPE: Implemented (15/02/2023 11:02 AM) From 31st of December 2022, the Government has banned the import of Russian gas. Entry 2 MEASURE TYPE: Implemented (15/02/2023 11:01 AM) To reduce the dependency on imports of Russian gas, from 15th of December 2022, a LNG terminal was commissioned in the Gulf of Finland. Comments State of play CSR 4 Subpart 2: by accelerating the deployment of renewables, including through further streamlining of permitting procedures, Measures Entry 1 MEASURE TYPE: Implemented (15/02/2023 11:03 AM) Under this, two tenders for additional renewable electricity have been decided (450 GWh/y and 650 GWh/y). The first tender was launched on 25th of November 2021. Entry 2 MEASURE TYPE: Announced (15/02/2023 11:04 AM) 15 April 2026 The second tender for additional renewable electricity will be launched at latest by 28th of February 2023. Entry 3 MEASURE TYPE: Adopted (15/02/2023 11:03 AM) On 1st of November 2022, The Parliament adopted a bill on increasing the renewable electricity production in Estonia to 100% of the total consumption by 2030. Comments State of play CSR 4 Subpart 3: ensuring sufficient capacity of interconnections Measures Comments State of play CSR 4 Subpart 4: and strengthening the domestic electricity grid. Measures Entry 1 MEASURE TYPE: Implemented (15/02/2023 11:06 AM) On 15th of August 2022, the largest distribution system operator received funding of 8 million euros to increase the possibilities of connection electricity producers to the grid and to strengthen the electricity distribution grid against climate changes. 15 April 2026 Comments State of play CSR 4 Subpart 5: Increase energy efficiency, including of buildings, to reduce energy consumption. Measures Entry 1 MEASURE TYPE: Implemented (15/02/2023 11:08 AM) On 1st of November the Ministry of Economic Affairs and Communications launched a campaign to raise awareness of energy efficiency and energy savings in buildings and industry. The electricity consumption in 2022 declined by 5,6%, gas consumption declined by 26% (due to high prices). Comments State of play CSR 4 Subpart 6: Intensify efforts to improve the sustainability of the transport system, including through electrification of the rail network and by increasing incentives to encourage sustainable and less polluting transport, including the renewal of the road vehicle stock. Measures Comments State of play 15 April 2026 CSR.2021.1 CSR 1 Subpart 1: In 2022, maintain a supportive fiscal stance, including the impulse provided by the Recovery and Resilience Facility, and preserve nationally financed investment. Measures Comments State of play CSR 1 Subpart 2: When economic conditions allow, pursue a fiscal policy aimed at achieving prudent medium-term fiscal positions and ensuring fiscal sustainability in the medium term. Measures Comments State of play CSR 1 Subpart 3: At the same time, enhance investment to boost growth potential. Pay particular attention to the composition of public finances, on both the revenue and expenditure sides of the budget, and to the quality of budgetary measures in order to ensure a sustainable and inclusive recovery. Prioritise sustainable and growth-enhancing investment, in particular investment supporting the green and digital transition. Measures Entry 1 MEASURE TYPE: Adopted (27/01/2022 12:28 PM) 15 April 2026 The implementation of RRF covers the priorities: GREEN TRANSITION Reform: Green transition of enterprises The objective of the reform is to improve the green transition in the business sector, which is expected to have economic, environmental and social benefits by making existing businesses more efficient and environmentally friendly (resource efficiency, new green transition certificates and market authorisations for products) and by supporting the emergence of new green technology companies (development and deployment of green technologies, new opportunities for the valorisation of bio-resources). The reform shall consist of the set-up of a broad-based Green Transition Task Force to foster cooperation between the green technology stakeholders and the adoption of legislation necessary for the implementation of complementary investments to support the green transition of companies with modernisation of business models, green technology development and the Green Fund. The implementation of the reform shall be completed by 31 December 2022. Entry 2 MEASURE TYPE: Adopted (27/01/2022 12:28 PM) The implementation of RRF covers the priorities: GREEN TRANSITION Energy and energy efficiency (including decarbonising the energy sector) Reform: Energy efficiency promotion The objective of the reform is to reduce the administrative barriers to energy efficient renovations by advising apartment associations, private households and local governments on legislation, technical aspects and financing of renovations. The reform also supports the use of innovative solutions such as renovation using pre-fabricated elements in order to increase renovation capacity and reduce the carbon footprint of the building stock (economising on the materials and ensuring quality). The reform aims to increase renovation rates in areas with lower property value. Entry 3 MEASURE TYPE: Adopted (27/01/2022 12:27 PM) 15 April 2026 The implementation of RRF covers the priorities: GREEN TRANSITION Energy and energy efficiency (including decarbonising the energy sector) Reform: Boosting the green transition in the energy economy The aim of this measure is to contribute to decarbonising the energy production and consumption in Estonia by updating targets and actions of Estonian energy policy (including those related to the phase out oil shale) and by removing administrative barriers to renewable energy installations. The National Development Plan of the Energy Sector shall be updated and shall include targets on renewable energy production, energy efficiency and security of supply. The plan will also include actions to reduce dependency on oil shale in the Estonian energy sector and targets on the phase-out of oil shale in the energy sector altogether. Investments support renovation of apartment and small residential buidings, strengthening electricity grids to increase renewable energy production and pilot Energy Storage Programme. Entry 4 MEASURE TYPE: Adopted (27/01/2022 12:27 PM) The implementation of RRF covers the priorities: GREEN TRANSITION Sustainable transport Reform: Deploy safe, green, competitive, needs-based and sustainable transport and energy infrastructure The objective of the reform is to reduce the CO2 emissions of the transport sector and incentivise the uptake of sustainable modes of transport. The measure consists of adoption and implementation of the new Transport and Mobility Development Plan and the related Implementation Plan. The focus of the Plan is to reduce the environmental footprint of transport systems and it shall include measures to develop interconnected and shared mobility in urban areas at the expense of private cars and promote a comprehensive framework of light mobility (on foot or bicycle) in areas outside major urban centres. Railway investments shall be directed towards increasing the speed and safety of journeys and adding connections for both 15 April 2026 passenger and freight transport. Investments include construction of railways, tramlines, pathways and multimodal joint terminal. Entry 5 MEASURE TYPE: Adopted (27/01/2022 12:26 PM) The implementation of RRF covers the priorities: DIGITAL Digital transformation of enterprises Reform: Skills reform for the digital transformation of businesses The objective of the reform is to contribute to strengthening the capacity of businesses at management level to steer and foster the digital transition, as well as to ensuring the availability of sufficient ICT professionals possessing up-to-date skills and knowledge, so that Estonian companies can fully seize the opportunities offered by the digital transition. It also aims at offering new career opportunities to both employed and unemployed people through upskilling and retraining in ICT, as well as through a better recognition of skills acquired outside formal learning. The measure also aims to contribute to increasing the participation of women in ICT training and ICT professions. Entry 6 MEASURE TYPE: Adopted (27/01/2022 12:26 PM) The implementation of RRF covers the priorities: DIGITAL Reform: Supporting the competitiveness of enterprises in foreign markets The objective of the measure is to increase the export capacity and competitiveness of Estonian companies, including notably those of the ICT sector. The measure is expected to be particularly relevant for SMEs. It shall also take advantage of the possibilities offered by digital tools. Investments into digital transformation in enterprises, development of e-construction and digital waybill services. Entry 7 MEASURE TYPE: Adopted (27/01/2022 12:25 PM) 15 April 2026 The implementation of RRF covers the priorities: DIGITAL Digital State Reform: Creation and development of a centre of excellence for data governance and open data The objective of the measure is to foster a better management of the data collected and held by the Estonian public authorities. It aims at improving the quality of the data, increase its use for decision-making as well as its availability as open data, so that it may also be reused by other stakeholders. Entry 8 MEASURE TYPE: Adopted (27/01/2022 12:25 PM) The implementation of RRF covers the priorities: DIGITAL Digital State Reform: Development of event services and proactive digital public services for individuals The objective of the measure is to improve the efficiency of the delivery of public services and reduce the administrative burden for citizens. Entry 9 MEASURE TYPE: Adopted (27/01/2022 12:24 PM) The implementation of RRF covers the priorities: DIGITAL Digital State Reform: Development of event services and digital gateway for entrepreneurs The objectives of the measure are to improve the efficiency and the quality of the delivery of public services and reduce the administrative burden for entrepreneurs. Entry 10 MEASURE TYPE: Adopted (27/01/2022 12:23 PM) The implementation of RRF covers the priorities: DIGITAL Digital State Reform: Establishing the strategic analysis of money laundering and terrorist financing in Estonia The objective of the reform is to strengthen the capacity of the Financial Intelligence Unit to identify money laundering schemes and channels at an early stage. 15 April 2026 Entry 11 MEASURE TYPE: Adopted (27/01/2022 12:23 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: A comprehensive change in the organisation of health care in Estonia The objective of the reform is to improve the resilience of the Estonian health system, including for coping with crises, thus ensuring that people have access to high-quality, integrated healthcare throughout Estonia. Entry 12 MEASURE TYPE: Adopted (27/01/2022 12:22 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Strengthening primary health care The objective of the reform is to ensure access to general medical care, improve the continuity of treatment and make provision of primary health care more flexible and humancentred. Entry 13 MEASURE TYPE: Adopted (27/01/2022 12:22 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Renewal of the eHealth Governance The objective of the reform is to update the governance framework for eHealth with a view to better responding to the needs of the health system and ensure the development of digital solutions to support a sustainable health system in Estonia. Entry 14 MEASURE TYPE: Adopted (27/01/2022 12:21 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Extending the duration of unemployment insurance benefits The objective of the 15 April 2026 reform is to address the long-standing challenge of improving the adequacy of the social safety net. Entry 15 MEASURE TYPE: Adopted (27/01/2022 12:21 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Long-term care The objective of the reform is to improve the provision of longterm care. Entry 16 MEASURE TYPE: Adopted (27/01/2022 12:20 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Reducing gender pay gap The objective of the reform is to reduce the gender pay gap. The reform consists of the adoption of the Welfare Development Plan for 2023-2030 and its implementation and the roll out of a digital gender pay gap tool. Investments cover health care and measures reducing youth unemployment. Comments State of play CSR 1 Subpart 4: Give priority to fiscal structural reforms that will help provide financing for public policy priorities and contribute to the long-term sustainability of public finances, including, where relevant, by strengthening the coverage, adequacy and sustainability of health and social protection systems for all. Measures Comments 15 April 2026 State of play 15 April 2026 CSR.2020.1 CSR 1 Subpart 1: In line with the general escape clause, take all necessary measures to effectively address the pandemic, sustain the economy and support the ensuing recovery. When economic conditions allow, pursue fiscal policies aimed at achieving prudent medium-term fiscal positions and ensuring debt sustainability, while enhancing investment. Measures Entry 1 MEASURE TYPE: Adopted (27/01/2022 11:27 AM) 100 million for turnover and investment loans of rural companies, 50 million for guarantees, 50 million for capital lease. The allocation of grants is available until ent of 2021 Entry 2 MEASURE TYPE: Adopted (27/01/2022 11:27 AM) 550 million for working capital and investment loans of companies, 104 million for loan guarantees, 300 million for support purchases of shares in strategic companies, 35 million for support of small businesses (incl. tourism sector). The allocation of grants is available until ent of 2021. The companies need for loans and loan garantees has been lower than expected. Entry 3 MEASURE TYPE: Adopted (27/01/2022 11:28 AM) 193 million euros for rescheduling the tax debt, reducing interest rates, lowering fuel excise duty, suspending payment of second pillar pension contributions, supporting local governments, etc. The period of lower fuel and electricity excise duties has been extended by a year. 15 April 2026 Entry 4 MEASURE TYPE: Adopted (11/12/2020 17:04 PM) 268 million euros to the Unemployment Insurance Fund for labour market measures and for compensation of sick leave days. Comments State of play CSR 1 Subpart 2: Improve the accessibility and resilience of the health system, including by addressing the shortages of health workers, strengthening primary care and ensuring the supply of critical medical products. Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:36 PM) Financing of health care (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) In March 2021 Government has introduced the analysis with the proposal to ensure the sustainability of financing health care and to expand the health insurance coverage (2) The Government didn’t make any concrete decision to move forward to UHC. (3) From 2021 uninsured persons are covered the following health services: (a) Treatment of COVID-19 and related health care for SARS-CoV-2 (b) Diagnostic testing and related health care for a person suspected of having COVID-19 due to SARS-CoV-2 (c) Health care services related to participation in the cancer screening programme and health care services necessary as a result of the screening (4) In 2020 Estonian Health Insurance Fund and Ministry of Social Affairs analyzed person based OOP payments in health insurance system (a) 5% of households OOP payments was more than 21% of the household’s income (b) The biggest OOP payment share was in dental care and prescription 15 April 2026 drugs (c) From 2022 we added to the group whose dental care benefit is up to 85 euros per year following a) registered unemployed persons; b) recipients of subsistence benefits. Entry 2 MEASURE TYPE: Not Defined (15/02/2022 16:34 PM) Health workforce (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Consensus agreement on admission of general nurse students will increase +83 from 2022 and +183 from 2023 (2) 4 residency programs will be prolonged in 2022 to meet the specialization requirements (3) Additional projects "Nurses back to health care" and "Doctors back to health care" are financed (4) Beginners allowance requirements are being adjusted for better motivating doctors to work outside Tallinn or Tartu and their adjacent areas to lessen workforce shortages (Q3 2022) (a) applying period is prolonged from 3 months to 1 year from the date of starting to work (b) possible to apply for allowance when more than 5 years has passed from graduating residency or specialisation is acquired without residency (c) it will be possible to pay the initial allowance up to three times the amount of the allowance (5) Collective Agreement is signed between health care providers and professional organizations to agree on minimum wages, work and rest time, workload, training, occupational health Entry 3 MEASURE TYPE: Not Defined (15/02/2022 16:31 PM) Approval of the Strategic Framework for addressing health workforce shortages (Q4 2022) (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Consensus agreement will be signed between ministries, health care colleges and professional organizations to increase the admission of general nurse students +83 in 2022 and +183 starting from 2023 (2) Ministry of Social Affairs and Ministry of Education and Research have agreed to apply for additional 15,1 mln euros for the next State Budget 15 April 2026 Strategy 2023-2026 (3) Target to reach 11 825 working nurses by 2030 Entry 4 MEASURE TYPE: Implemented (23/12/2021 11:01 AM) Digital solutions are used to improve accessibility – in COVID- 19 pandemic national central health information system was the benefit we could use in order to tackle the situation – for example in the beginning the COVID-19 laboratory test results sent to health information system could be accessed easily by central patient portal, also the EU digital COVID certificate is available through the same patient portal. For vaccination the central digital booking system has been widely used for to set a time for vaccination. Also extension of e-consultation between family physicians and specialist doctors, introduction of remote consultation for patients by specialist doctors. Entry 5 MEASURE TYPE: Implemented (11/12/2020 15:39 PM) To alleviate the shortage of staff, the training order of health care professionals and specialists will be increased. In addition, the return of specialists working outside the health sector to the health care sector will be supported through a corresponding training course for nurses and doctors. Doctors will also be motivated to work outside large centres with the help of start-up support, and the system is planned to be made more flexible. Entry 6 MEASURE TYPE: Implemented (11/12/2020 14:37 PM) For strengthening the primary level health care, implementation of the health centre programme will continue (until 2023) in order to provide a wider range of services in modern health centres through larger teams that are gathered around family physicians. 15 April 2026 Entry 7 MEASURE TYPE: Announced (11/12/2020 15:48 PM) In 2020, the state budget covered additional expenses of 95 million euros incurred by the Estonian Health Insurance Fund during the spring COVID-19 crisis. During the state budget negotiations, it was decided to allocate 143,4 million euros to the Health Insurance Fund for the next year and a total of 540 million euros for the years 2021-2024 to cover the deficit caused by the decrease in social tax receipts. The government also decided to allocate another € 8 million from the reserve to compensate for COVID-19's exceptional health workforce costs. Entry 8 MEASURE TYPE: Announced (11/12/2020 15:43 PM) The Ministry of Social Affairs is preparing a draft of primary health care strengthening act, the aim of which is to improve the availability of family medical care and the continuity of list services, to make the organization of family medical care more flexible and people-oriented. The rights of nurses are also being extended. The law regulates the situation where the list is temporarily served by two doctors in order to allow the retiring family doctor to hire a new family doctor to hand over the list, who can thus gain experience to take over the list smoothly. As a fundamental change, the draft provides for the possibility to provide medical care in a situation where public competitions to find a family doctor have repeatedly failed and the list is unexpectedly left without a doctor. The amendment enables the hospital network development plan to temporarily service people on the list who have been left without a family doctor in order to ensure medical care corresponding to the quality of general medical care until a new family doctor is found. Entry 9 MEASURE TYPE: Announced (11/12/2020 14:39 PM) 15 April 2026 To expand insurance coverage and increase the availability of health care services, possibilities for increasing the scope of health insurance coverage and reducing the self- financing burden are being analysed. Entry 10 MEASURE TYPE: Announced (11/12/2020 14:38 PM) The system of strategic stocks in Estonia, including the stock of medicines and medical devices, is being renewed. Peoples- centred integrated hospital network plan for 2040 is also being prepared and updated (Person-Centred Integrated Hospital Master Plan in Estonia). Comments State of play 15 April 2026 CSR.2020.2 CSR 2 Subpart 1: Strengthen the adequacy of the social safety net, including by broadening the coverage of unemployment benefits. Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:03 PM) Youth employment (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) the Decree of the Minister of Health and Labour to strengthen the “My First Job” scheme in on unofficial consultations will partners and is expected to enter into force at latest by the end of the March 2022. (2) the Reinforced Youth Guarantee Action Plan is on official consultations to be approved by other ministries and partners and is expected to be presented to the Government at latest in the beginning of II quarter of 2022. Entry 2 MEASURE TYPE: Not Defined (15/02/2022 16:01 PM) Pensions (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Annual pension indexation 7,9% in 2022 average old-age pension 595 euros (2) Extraordinary pension increases in 2023 in 2023 I pillar pension increase by 20 euros (3) Additional tax exemption for pensioners in 2023 the average pension will be exempt from income tax The benefit for a pensioner living alone will increase from 115 euros to 200 euros in 2022. Entry 3 MEASURE TYPE: Not Defined (15/02/2022 15:59 PM) State compensation for energy price increase (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) reimbursement of 50% of the electricity network fee to all household consumers (2) 100% reimbursement of 15 April 2026 electricity network charges to non-household customers (3) 100% reimbursement of gas network charges to all household and commercial customers (4) compensation for up to 80% increase in electricity, gas and central heating bills for lower income families the number of applicants is estimated at between 250,000 and 300,000 households (5) reimbursement of the part of the electricity and gas bill exceeding the price ceiling within the limits set for all household consumers Entry 4 MEASURE TYPE: Implemented (11/12/2020 15:32 PM) In June 2020 Parliament adopted amendment to the Labour Market Services and Benefits Act and Unemployment Insurance Act: - Starting from the beginning of 2021 the 31- fold daily rate of unemployment allowance shall not be less than 50 per cent of the previous year minimum monthly wage rate. Entry 5 MEASURE TYPE: Implemented (11/12/2020 15:31 PM) In June 2020 Parliament adopted amendment to the Labour Market Services and Benefits Act and Unemployment Insurance Act: - Starting from the 1st August 2020 the replacement rate of unemployment insurance benefit for the period of 1 to 100 calendar days increased from the 50 per cent level to 60 per cent. Entry 6 MEASURE TYPE: Announced (15/02/2022 15:54 PM) Measures for children with higher care needs (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) June 2022 – proposal to the Government on integration of health, education, social protection and employment needs assessments. With this we: * will reduce the administrative burden on parents and speed up the receipt of help * free up the resource of specialists for the actual provision of services * assess the needs of the child as 15 April 2026 a whole and can better monitor the impact of the proposed measures (2) Dec 2022 – legislative intent to update disability assessment policy Entry 7 MEASURE TYPE: Announced (15/02/2022 15:51 PM) Action Plan on an Integrated Care Model (as presented on RRP/Semester fact finding mission seminar on February 10, 2022) (1) Proposal on the co-ordination model for social and health services + funding – Jun 2022; (2) Action plan for implementing the co-ordination and funding model – Dec 2022; (3) IT solutions for integrated service provision – Dec 2024; (4) Preparations for ICF – Dec 2022; (5) In-service training for social and health professionals – Dec 2023; (6) Implementation of the coordination model of the person- centred welfare and health system at local level – Dec 2023; (7) Creating assumptions for the use of data for policymaking, prevention and proactive service provision – Dec 2025 Entry 8 MEASURE TYPE: Adopted (11/12/2020 15:38 PM) On 19 November 2020, the Government approved a temporary extension of the regulation of sickness benefits from the second day of the sick leave. The new system is scheduled to run from 1 January to 30 April 2021 and will cost an estimated € 5 million. According to the draft approved by the government, the deductible of employees in compensating for sick days will be reduced from three days to one day. In addition, the responsibility of employers for the payment of sickness benefits, which reimburse employees for 70 percent of the employee's average salary from the second to the fifth day of illness, changes temporarily. The liability of the Estonian Health Insurance Fund will increase, which will in future compensate the costs of sickness benefits from the sixth day of illness. Temporary reimbursement of sick days from the second day helps to maintain workers' incomes in the event of illness, reduces the risk of being ill at work and 15 April 2026 thus helps to limit the spread of COVID-19. The amendment makes it possible to pay compensation to close contacts of infected people under the same conditions. Entry 9 MEASURE TYPE: Adopted (11/12/2020 15:35 PM) On 10 December 2020, the Government approved and submitted to the Parliament (Riigikogu) the draft Family Benefits Act, according to which the period of unemployment caused by the COVID-19 crisis will not be taken into account when calculating parental benefits for the next three years. The draft law has a fixed term, it is applied in the calculation of parental benefit granted to parents of children born between 01.01.2021 and 31.12.2023. In addition to those registered as unemployed, the changes also affect parents of children with special needs who were on unpaid leave from their employer during an emergency to take care of their children during distance learning in schools. Comments State of play 15 April 2026 CSR.2020.3 CSR 3 Subpart 1: Front-load mature public investment projects Measures Entry 1 MEASURE TYPE: Adopted (23/12/2021 11:03 AM) In 2021, allocations for research and development expenditures in the state budget increased significantly, reaching 1% of GDP. Additional resources were directed to research in research institutions, the offspring of researchers and support to research and development by companies. Also, in the summer a new joint Strategy for Research, Development, Innovation and Entrepreneurship for 2021-2035 was adopted, which sets common goals for the research and development, innovation and entrepreneurship. The strategy places a stronger focus than before on increasing the influence of science and researchers and on the use of research results in solving Estonia's development needs, including green and digital transition. With the help of the RRF, Estonia plans to support research and innovation activities in companies that are engaged with upcycling biological resources or developing green technologies. To help create new green technology businesses, it is also planned to organise idea contests and hackathons, as well as to run development programmes and accelerators for start-ups. Comments State of play CSR 3 Subpart 2: and promote private investment to foster the economic recovery. 15 April 2026 Measures Entry 1 MEASURE TYPE: Adopted (11/12/2020 16:22 PM) In June, the government decided to carry out the procurement of a “design-build-finance-maintain” type PPP pilot project for the four-line construction of the Libatse- Nurme road section of the Tallinn-Pärnu-Ikla road. In addition, it was decided to provide the Center of Excellence for Public-Private Partnerships with EUR 1 million from the funds of the integrated project of state roads for the preparation of PPP procurements. Additional PPP projects are under consideration. Comments State of play CSR 3 Subpart 3: Focus investment on the green and digital transition, in particular on digitalisation of companies, Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:21 PM) Green transition in enterprises (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Green Transition Task Force created. First meeting in Dec 2021, next 08.02. Mandate to set up working groups; (2) Working Group for the development programme created. Project manager in EIC. First meeting 02.02, next 23.02; (3) MoEAC and SmartCap agreement signed. Green Fund investment policy approved by AS SmartCap supervisory board Agreement of the financing of equity investment and the subscription of SmartCap Green Fund units signed in Dec 2021 15 April 2026 Entry 2 MEASURE TYPE: Announced (11/12/2020 16:44 PM) Estonian Government agreed initial package of reforms to support green transition. The package will be presented during RRP negotiations. It will include: Enterprise Green Fund, introduction of innovative and resource efficient green technologies, increasing resource efficiency in industrial enterprises, waste recycling projects, introduction of innovative resource-efficient green technologies, support for the business model of the manufacturing companied, valorisation of bio-resources in agriculture, forestry, fisheries, aquaculture and the food industry. It also includes promoting the deployment of integrated hydrogen technologies, strengthening the electricity grid to increase renewable energy production capacity and adapt to climate change (eg storms). Entry 3 MEASURE TYPE: Announced (23/12/2021 10:54 AM) Estonian Government agreed initial package of reforms to support digital transition in public sector. The package will be presented during RRP negotiations. It will include: development of consolidated services and launch of an interconnected institution, investments in central server and cloud infrastructure and migration of information systems, improvement of the quality during the transfer of jobs, establishment of the shipping capacity of the data embassy and its operation (as an extension of the national cloud). Also #Bureaucrat program for proactive delivery of public services to virtual assistants; transition to event services in citizen communication; the development of event services and digital gateway for entrepreneurs; redesigning data management and ensuring the data quality of key registers, including the promotion of open data; building the digital capacity of civil society. Increasing the availability of the last mile of Internet connection and new development of the Population Register. 15 April 2026 Entry 4 MEASURE TYPE: Announced (11/12/2020 16:33 PM) Estonian Government agreed initial package of reforms to support digital transition in private sector (digitalisation of companies). The package will be presented during RRP negotiations. It will include: Support for the digitization and real-time data transfer of processes in industry (including defense), transport, logistics, construction and tourism; development of e-construction, including development of public services of the e-construction platform, support measure for prototyping and development of digital solutions for companies, creation and introduction of standards. Comments State of play CSR 3 Subpart 4: research and innovation, Measures Entry 1 MEASURE TYPE: Implemented (06/03/2025 11:11 AM) Ministry of Economic Affairs and Communication (MoEAC) has significantly increased its investments into private sector research and innovation. Flagship program “Applied research program” (starting 2022) is supporting applied research and experimental development projects, each year ca 50 projects are funded and over 30 million euros are invested. In addition, more than 200 companies are consulted each year. In 2024 we launched a pilot support scheme which mimics R&D tax incentives by partially paying back R&D personnel’s income tax. In 2024. we also went ahead with the establishment of national research and technology organization (Applied Research Center) by 15 April 2026 increasing share capital of AS Metrosert to develop biorefining field of activity. Entry 2 MEASURE TYPE: Adopted (11/12/2020 16:45 PM) In 2021, research and development expenditures in the state budget will increase significantly, reaching 1% of GDP. Additional resources will be directed to research in research institutions, the offspring of researchers and support to research and development by companies. Comments State of play CSR 3 Subpart 5: clean and efficient production and use of energy, Measures Entry 1 MEASURE TYPE: Implemented (11/12/2020 16:53 PM) In 2020, the first two lower offers of renewable electricity were conducted in Estonia. As a result, more than 10 gigawatt- hours of green electricity with a much lower need for support will enter the market. The aim of the lower supply is to increase the share of renewable electricity in Estonia and at the same time to ensure the lowest possible renewable energy fee on the electricity bills of people and companies through an open tender. The next lower bid of up to five gigawatt-hours is expected to be announced at the end of this year. This will be followed by a procurement of 450 gigawatt-hours in the coming year and 650 gigawatt-hours in 2023. In the first nine months of 2020, approximately 1,574 gigawatt-hours of green electricity was produced in Estonia, which is approximately a quarter of the country's 15 April 2026 consumption. It is believed, that increase of production and consumption will be accompanied by new investments in clean energy production. Comments State of play CSR 3 Subpart 6: resource efficiency, and Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:24 PM) Publication of calls for applications for renovation grants (Q2 2022) (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Support for renovation of apartment buildings (Q2 2020) (a) Applications for support were accepted in Spring, 2020 to alleviate the effect of the COVID-19 pandemic (b) Projects were eligble to funding after the agreement of the Estonia's National Recovery and Resilience Plan (Q4 2021) (c) Estimated targets are to be fullfilled as planned (2600 dwellings by Q4 2024); (2) Support for renovation of small residential buildings (Q1 2022) (a) Call for renovation grant will be published in Q1 2022 due to rapid rise fo energy prices (b) Estimated targets are to be fullfilled as planned (80 dwellings by Q4 2024). Comments State of play CSR 3 Subpart 7: sustainable transport, contributing to a progressive decarbonisation of the economy. 15 April 2026 Measures Entry 1 MEASURE TYPE: Adopted (23/12/2021 10:58 AM) The government of the Republic of Estonia approved a new transport and mobility development plan in November 2021, which sets an ambitious goal to reduce CO2 emissions from the transport sector by 2400 kT -> 1700 kT by 2035. At the same time, the ambitious goal is to increase the share of public transport and walking and cycling to 60% in cities. Comments State of play CSR 3 Subpart 8: Support the innovation capacity of small and medium-sized enterprises, Measures Entry 1 MEASURE TYPE: Implemented (06/03/2025 11:14 AM) Following support schemes for SME-s by the MoEAC: 1) Innovation vouchers (vouchers to procure certification, patent application, prototyping, product development etc R&D services from service providers); starting from 2009; 2) experimental development grant (starting from 2020); 3) Horizon Europe (InnovativeSMEs partnership, EIC Accelerator Seal of Excellence) (starting from 2021); 4) R&D support services (intellectual property, EU program NCPs, innovation diagnostics and masterclasses, innovation procurement, etc) (starting from 2023). Comments 15 April 2026 State of play CSR 3 Subpart 9: and ensure sufficient access to finance. Measures Entry 1 MEASURE TYPE: Adopted (06/03/2025 11:16 AM) In addition to the already listed actions, MoEAC offers various financial instruments that indirectly support innovation financing. To improve SMEs' access to capital, the state allocated 100 million euros to Enterprise Estonia for guarantees at the beginning of 2023 (adopted 10.02.2023) and 50 million euros for loans in the summer of 2024 (adopted 20.06.2024). Additionally, 17.5 million euros from the structural funds of the period were allocated for loans and the development of the portfolio guarantee measure (adopted 15.07.2023). Entry 2 MEASURE TYPE: Adopted (27/01/2022 11:29 AM) Under the supplementary budget for 2020, EUR 35 million was allocated through Enterprise Estonia to the companies most affected by the crisis, with the aim of supporting entrepreneurs in the tourism sector and micro and small enterprises and alleviating the economic difficulties of entrepreneurs. Under the supplementary budget for 2021, EUR 48 million was allocated through Enterprise Estonia to the companies most affected by the crisis, with the aim of supporting entrepreneurs in the tourism sector and micro and small enterprises and alleviating the economic difficulties of entrepreneurs. Entry 3 MEASURE TYPE: Adopted (27/01/2022 11:30 AM) 15 April 2026 Under the supplementary budget for 2020, EUR 200.5 million was allocated to bio- and rural enterprises, with the aim of alleviating the unexpected liquidity shortage of rural enterprises through loans and loan guarantees. The financial lease of agricultural land is intended to improve access to additional money for farm owners, and the farmer replacement support is intended to ensure that livestock farmers and growers are provided with a replacement service under COVID-19 due to absence from work. Under the supplementary budget for 2021 no additional loan or loan garantees measures were provided. Comments State of play 15 April 2026 CSR.2020.4 CSR 4 Subpart 1: Step up the efforts to ensure effective supervision and enforcement of the anti-money laundering framework. Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:11 PM) Mitigation Action Plan (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) VASP sector: MLTFPA (stronger connection with Estonia, additional requirements for the management board / owners, higher processing fee, prohibition to transfer the activity license, higher requirements for applying for a permit) (2) NPO sector: more detailed risk assessment, reporting obligation, audit requirement (3) Establishment of reporting obligations (NGOs, professionals, co-financing, service providers of companies) (4) At national level: (a) Development of the strategic analysis function of the FIU (b) Improving the NRA methodology (c) Improving the results of case law (incl. strengthening / extending sanctions, streamlining ML procedures) (d) Development of e-arrest (e) Establishment of an operational cooperation group (f) Development of a database of beneficial owners (g) Improving the provision and supervision of e-residency (h) NPO sector: more detailed risk assessment, reporting obligation, audit requirement Entry 2 MEASURE TYPE: Implemented (05/03/2025 12:14 PM) At the beginning of 2021 the Financial Investigation Unit (FIU) was established under the Ministry of Finance as separate public authority (previously it was as a department withing the Police and Border guard Board). Also, in 2021 the 2nd national risk assessment (NRA) was concludes and published. At the end of 2021 the NRA action plan was adopted. During past years there have been several amendments in 15 April 2026 legislation concerning the high AML risks in virtual assets service providers (VASP) and as a result of efficient work done by FIU, from 2020 till the end of 2024 the number of VASPs has decreased from 800 to 50. At the end of 2022 Estonia successfully passed Moneyval 5th round evaluation (report was published in January 2023). From 2024 the quarterly reporting to FIU from VASP sector was established, as well we filed our 1st follow up report (FUR) to Moneyval. At the spring 2024 we started the process of our 3rd NRA, whish will be published in the summer 2025. Entry 3 MEASURE TYPE: Implemented (23/12/2021 11:23 AM) Estonian national risk assessment (NRA), which is the cornerstone for the country’s risk-based fight against Money Laundering and Terrorism Financing, is under way and will be finalised by the end of the year. Respective Action Plan will be followed. 2021 update: Estonian national risk assessment (NRA), which is the cornerstone for the country’s risk-based fight against Money-Laundering and Terrorism Financing, was finalised in the spring 2021. Respective Action Plan was approved in the summer 2021 and is currently being implemented. The Governmental Committee for the AML/CTF is regularly following the implementation of the Action Plan. Entry 4 MEASURE TYPE: Announced (23/12/2021 11:21 AM) FIU IT investments were agreed by the Government as a part of Estonian RRF request. 2021 update: The Estonian RRF has been approved, including the reform and investment for increasing FIU strategic analysis capabilities. The Project is currently in preparatory phase, still pending partially due to the ongoing discussion on Operational Arrangements between the COM services and EE authorities on the overall implementation of RRF. 15 April 2026 Entry 5 MEASURE TYPE: Announced (23/12/2021 11:22 AM) Ministry of Justice has initiated a process to make administrative sanctioning system more effective in Estonia. 2021 update: Ministry of Justice is finalising a process to make administrative sanctioning system more effective in Estonia, relevant legislative proposals are currently discussed in the Parliament. Entry 6 MEASURE TYPE: Announced (23/12/2021 11:22 AM) In the budgetary process, further resources have been requested for the FIU and FSA to increase their supervisory abilities, including staff. 2021 update: FIU resources have increased in 2021 by 120 % and FSA has increased the number of full time employees in the AML supervison department in 2021 by 86% Entry 7 MEASURE TYPE: Adopted (23/12/2021 11:23 AM) To further enhance Estonian AML capabilities, Financial Intelligence Unit (FIU) will be transferred under the Ministry of Finance as an independent governmental authority. 2021 update: To further enhance Estonian AML capabilities, Financial Inteligence Unit was tranfered under the Ministry of Finance as an independent governmental authority, from 1st January 2021 Entry 8 MEASURE TYPE: Adopted (23/12/2021 11:25 AM) In June 2020, Parliament approved amendments to the Estonian Anti Money Laundering Terrorist Financing Prevention act, by which Estonia finalised transposition of 4th and 5th AMLD. 2021 update: By the end of 2021 package of further amendments to the MLTFPA has been prepared by the Ministry of Finance to mitigate risk associated with virtual 15 April 2026 assets service providers as per the NRA 2020 and the implementation of its Action Plan and to enhance Estonian anti money laundering framework. Comments State of play 15 April 2026 CSR.2019.1 CSR 1 Subpart 1: Ensure that the nominal growth rate of net primary government expenditure does not exceed 4.1% in 2020, corresponding to an annual structural adjustment of 0.6% of GDP. Measures Comments State of play CSR 1 Subpart 2: Ensure effective supervision and the enforcement of the anti-money laundering framework. Measures Entry 1 MEASURE TYPE: Implemented (11/12/2020 17:34 PM) Estonian national risk assessment (NRA), which is the cornerstone for the country’s risk-based fight against Money Laundering and Terrorism Financing, is under way and will be finalised by the end of the year. Respective Action Plan will be followed. Entry 2 MEASURE TYPE: Announced (11/12/2020 17:36 PM) FIU IT investments were agreed by the Government as a part of Estonian RRF request. Entry 3 MEASURE TYPE: Announced (11/12/2020 17:36 PM) 15 April 2026 Ministry of Justice has initiated a process to make administrative sanctioning system more effective in Estonia. Entry 4 MEASURE TYPE: Announced (11/12/2020 17:35 PM) In the budgetary process, further resources have been requested for the FIU and FSA to increase their supervisory abilities, including staff. Entry 5 MEASURE TYPE: Adopted (11/12/2020 17:33 PM) To further enhance Estonian AML capabilities, Financial Intelligence Unit (FIU) will be transferred under the Ministry of Finance as an independent governmental authority. Entry 6 MEASURE TYPE: Adopted (11/12/2020 17:33 PM) In June 2020, Parliament approved amendments to the Estonian Anti Money Laundering Terrorist Financing Prevention act, by which Estonia finalised transposition of 4th and 5th AMLD. Comments State of play 15 April 2026 CSR.2019.2 CSR 2 Subpart 1: Address skills shortages and foster innovation by improving the capacity and labour market relevance of the education and training system. Measures Entry 1 MEASURE TYPE: Implemented (11/12/2020 17:50 PM) The employment program will be funded from Labor market services and benefits endowment. The financial volume in 2021 is up to 56.7 million euros, in 2022 up to 58.8 million euros, in 2023 up to 55.8 million euros. Entry 2 MEASURE TYPE: Implemented (11/12/2020 17:49 PM) Business start-up grant will be increased to 6,000 euros. Entry 3 MEASURE TYPE: Announced (15/02/2022 15:57 PM) Policy measures for reduction of gender pay gap (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) December 2022 - Developing a prototype of a gender pay gap tool The prototype of a gender pay gap tool for employers is in the development process Followed by the development of a digital gender pay gap tool based on prototype in co-operation with Statistics of Estonia and other parties in 2023-2024, with the aim to provide employers data and information concerning the gender pay gap and its possible reasons in their organizations and thereby support making informed decisions and take effective action in order to implement the principle of equal pay and to reduce the gender pay gap (2) March 2024 - Roll-out of a digital gender pay gap tool The digital gender pay gap tool shall be available to employers 15 April 2026 Entry 4 MEASURE TYPE: Adopted (11/12/2020 17:47 PM) On 19 November 2020, the government approved a new employment program for 2021-2023, which will help mitigate the negative labor market effects related to the spread of COVID-19 and continue to offer labor market services and benefits flexibly to the Estonian Unemployment Insurance Fund. In addition to existing services, the employment program provides continued support for people who find it difficult to stay in work. The conditions of the employer's training support will become more favorable, and counseling services (psychological, addiction and debt counseling) can be provided more flexibly in the future. Comments State of play CSR 2 Subpart 2: Improve the adequacy of the social safety net and access to affordable and integrated social services. Measures Entry 1 MEASURE TYPE: Announced (11/12/2020 18:08 PM) In the summer of 2020, the Ministry of Social Affairs announced a competition for local applicants, hospitals serving the region, at least five family doctors, preferably as health centers or practitioners, who are ready to implement a people-centered coordination model in cooperation with their region's social and health care partners. . With the support of the state, the coordination model will be implemented by partner associations from Tallinn, Rapla County, Saaremaa, Muhu and Ruhnu rural municipalities, Lääne-Viru and Järva counties, Viljandi city and Viljandi rural municipality and the city of Tartu. The aim of the model is to 15 April 2026 reach a situation where all those in need receive the support they need as logically and smoothly as possible, and the journey to help is continuously supported. This includes paying special attention to people with complex needs who need support and for whom it is currently particularly difficult to provide assistance. The state supports the participating regions with a training program, consistent support and practical support materials. Based on the experience and feedback of the regions participating in the project, the concept of the coordination model of the people-centered welfare and health care system implemented across the country will be supplemented so that the model can be launched anywhere in Estonia after the development project. The competition is funded by the European Social Fund, with a total amount of EUR 720,000, of which EUR 425,345 will be used to support six applicants, and the remaining amount is planned to start supporting additional regions in 2022. Entry 2 MEASURE TYPE: Adopted (11/12/2020 18:04 PM) The pension increase effective from 1 April 2021 will increase the average old-age pensioner's income by more than 20 euros. The basic part of the pension will be increased by 16 euros and in addition, the additional pension supplement for raising a child will be increased from one annual price to 1.5, which will add another 3.55 euros to the pension for one parent. At the same time, the national pension will increase by 30 euros to 251.61 euros, which will help ensure the minimum subsistence level for the recipients of the lowest pension. A total of 49.4 million euros will be allocated for the pension increase next year. Entry 3 MEASURE TYPE: Adopted (11/12/2020 18:02 PM) On 10 December 2020, the Government approved and submitted to the Parliament (Riigikogu) the draft Family Benefits Act, according to which the period of 15 April 2026 unemployment caused by the corona crisis will not be taken into account when calculating parental benefits for the next three years. The draft law has a fixed term, it is applied in the calculation of parental benefit granted to parents of children born between 01.01.2021 and 31.12.2023. In addition to those registered as unemployed, the changes also affect parents of children with special needs who were on unpaid leave from their employer during an emergency to take care of their children during distance learning in schools. Comments State of play CSR 2 Subpart 3: Take measures to reduce the gender pay gap, including by improving wage transparency. Measures Entry 1 MEASURE TYPE: Announced (05/03/2025 12:16 PM) By June 2026, Estonia will transpose the EU pay transparency directive, clarifying rules on pay transparency for both employees and employers. From 2026, Estonian employers must establish pay structures to ensure non-discrimination and transparency, evaluating all positions based on gender- neutral criteria. To assist employers in meeting these requirements, the state will provide training sessions, online courses, and guidelines on gender-neutral job evaluation. Starting in June 2026, applicants must receive information about pay or pay ranges before interviews. Upon request, employers must provide employees with information about the average pay level and gender pay gap for employees doing the same work or work of equal value. Employers with 100 or more employees will face monitoring and reporting requirements, and gender pay gap indicators will be 15 April 2026 disclosed to employees, the Labour Inspectorate, and the public. Comments State of play 15 April 2026 CSR.2019.3 CSR 3 Subpart 1: Focus investment-related economic policy on sustainable transport and energy infrastructure, including interconnections, on fostering research and innovation, and on resource and energy efficiency, taking into account regional disparities. Measures Comments State of play 15 April 2026 left top 0 0 CeSaR Estonia's contribution to the Country-specific recommendations (CSR) assessment Semester Cycle 2026 CSR.2025.1 CSR 1 Subpart 1: Reinforce overall defence and security spending and readiness while ensuring debt sustainability in line with the European Council conclusions of 6 March 2025. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) According to preliminary estimates, defence spending was projected to increase to the level of 3,7% of GDP in 2025 and further to 5,3% in 2026. Additionally, within the framework of the Cohesion Policy mid-term review and the REARM initiative, Estonia redirected 11% of its Cohesion Policy programme, amounting to €386 million, to finance investments in the defence industry and military mobility. Comments State of play CSR 1 Subpart 2: Adhere to the maximum growth rates of net expenditure recommended by the Council on 21 January 2025, while making use of the allowance under the national escape clause for higher defence expenditure. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) According to the Draft Budgetary Plan submitted by Estonia to the Commission and the Council on 15 October 2025 and the subsequent assessment of the Commission - Estonia’s net expenditure was projected to increase by 0.4% in 2025, which is within the maximum growth rate of 7.1% recommended by the Council. For 2026, net expenditure is projected to increase by 12.5%, which is above the maximum growth rate of 5.1% recommended by the Council. However, the projected cumulative deviation in 2026 is within the fl exibility provided by the national escape clause based on current projections for defence spending. Rapid increase of the net expenditure is mostly due to an increase of the level of defence spending to above 5% of GDP in 2026. Comments State of play CSR 1 Subpart 3: Broaden the tax base by tapping into taxes that are less detrimental to growth. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Estonia introduced the an annual motor vehicle tax and registration fee on first purchase (or first change of ownership of the veichle) from 1st of January 2025. The government introduced a child-based tax relief in november 2025, to mitigate some of the negative backlash to the new tax. Comments State of play CSR 1 Subpart 4: Ensure sustainable financing for spending needs including defence, and healthcare and long-term care to improve accessibility and affordability, while safeguarding against inflationary pressure. Measures Entry 1 MEASURE TYPE: Announced (09/03/2026 11:00 AM) In line with the Government Action Plan, Estonia has prepared proposals aimed at ensuring that the healthcare system is cost-effective and sustainable and that health insurance becomes more accessible to people and will submit these to the Cabinet of Ministers in 2026. Proposals are based on the analysis by the Ministry of Social Affairs on the current state of healthcare financing and analyses by the Foresight Centre on the possibilities for ensuring the sustainability of healthcare and involving private f unding. In September 2026, an analysis of the results of the 2023 care reform will be completed, together with policy recommendations. Based on this analysis, further decisions will be made regarding the financing of long-term care. To prepare the health and social care integration reform, a policy intention document outlining the necessary legislative and administrative amendments circulated for consultations in July 2025. The reform envisages the establishment of welfare regions; the creation of person- centred integrated health and social care cooperation organisations (TERVIK) in each region; the introduction of nationwide cross-sectoral service coordination; a clear legal basis for data exchange among professionals; and the implementation of outcome-based financing. Legislative amendments, together with supportive measures for professionals, are planned for the coming years. Comments State of play CSR.2025.2 CSR 2 Subpart 1: In view of the applicable deadlines for the timely completion of reforms and investments under Regulation (EU) 2021/241, ensure the effective implementation of the recovery and resilience plan, including the REPowerEU chapter. Accelerate the implementation of the cohesion policy programme (ERDF, JTF, ESF+, CF), building, where appropriate, on the opportunities offered by the mid-term review. Make optimal use of EU instruments, including the opportunities provided by the InvestEU programme a nd the Strategic Technologies for Europe Platform, to improve competitiveness. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Within the framework of the Cohesion Policy mid-term review and the REARM initiative, Estonia redirected 11% of its Cohesion Policy programme, amounting to €386 million, to finance investments in the defence industry and military mobility. Comments State of play CSR.2025.3 CSR 3 Subpart 1: Focus investment on research and innovation by prioritising funding for applied research. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 10:50 AM) 1) Financial instruments (adopted) by Ministry of Regional Affairs. 55 million euros will be allocated to entrepreneurship from the trust fund of the CAP Strategic Plan for Increasing Competitiveness 2023–2027. On 29.07.2025, administrative agreement No. 191 was signed with Rural Development Foundation, the volume of the trust fund is 55 million euros. Rural Development Foundation will start offering long-term investment loans, working capital loans and growth loans for micro and small enterprises, target groups are agricultural, food industry and rural entrepreneurs. The interventions totaled: • Investments to increase the competitiveness of enterprises in rural areas (10 MEUR financial instruments); • Tangible and intangible investments of agricultural producers 20 million • Tangible and intangible investments of food industries 10 million • Cooperative investments in tangible and intangible fixed assets 15 million Estonia continues to acknowledge the challenge that in recent years both productivity and va lue added in the manufacturing sector have declined (the value added of Estonia’s manufacturing sector per employee is approximately half of the EU average). Therefore, to increase the competitiveness of Estonia’s economy, the intensity of companies’ research and development as well as innovation activities must increase significantly. Moreover, digitalization, automation and robotization, as well as the use of AI solutions, can still be accelerated, especially in the industrial sector. In addition, the sca ling capacity of Estonia’s knowledge-intensive companies is limited due to the small domestic market, a shortage of late-stage investments, and restricted access to capital (especially for higher‑risk projects). Entry 2 MEASURE TYPE: Adopted (09/03/2026 11:00 AM) Investments are made in the first business line of the applied research centre operating under AS Metrosert, focusing on biorefining. A total of five business lines are launched: biorefining, medical data, hydrogen technologies, drone technologies, and autonomous vehicles. The applied research centre is intended to provide services and cooperation opportunities that enhance companies’ internal development and innovation capabilities. The Estonian Defence Fund with a volume of 100 million euros is establishe d under AS SmartCap. The fund is aimed at developing Estonia’s defence industry and creating innovative defence and security capabilities that respond to increasing global demand. The implementation of the applied research programme continues through the Estonian Business and Innovation Agency (EIS). The programme’s purpose is to increase the volume of applied research and experimental development in Estonian enterprises through technological and business advisory services and project funding. Support for a pplied research and experimental development is provided for the development of new technologies, products, services, or processes. In addition to financial assistance, development‑related and business advisory services are offered. In mid-March 2026, the TemTA (thematic research and development programs), will open its application round, which will lead science more strongly to practical solutions. The state will direct 42 million euros to research projects with knowledge transfer potential, which is a sys tematic and powerful step towards a knowledge-based smart economy. The program focuses on applied science born in collaboration. The research topics submitted must be based on a dialogue between scientists and entrepreneurs and target specific business and societal challenges. Increasing the impact of research and supporting the institutional knowledge transfe r capacity of research institutions and higher education institutions is also supported by the ASTRA+ programme. Comments State of play CSR 3 Subpart 2: Improve access to finance, especially for small and medium-sized enterprises and companies in remote regions, to facilitate innovative investment, for example investment in the green and digital transitions, including by promoting institutional investor participation in the venture capital and equity market. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) 1) Financial instruments (adopted) by Ministry of Regional Affairs. 55 million euros will be allocated to entrepreneurship from the trust fund of the CAP Strategic Plan for Increasing Competitiveness 2023–2027. On 29.07.2025, administrative agreement No. 191 was signed with Rural Development Foundation, the volume of the trust fund is 55 million euros. Rural Development Foundation will start offering long-term investment loans, working capital loans and growth loans for micro and small enterprises, target groups are agricultural, food industry and rural entrepreneurs. The interventions totaled: • Investments to increase the competitiveness of enterprises in rural areas (10 MEUR financial instruments); • Tangible and intangible investments of agricultural producers 20 million • Tangible and intangible investments of food industries 10 million • Cooperative investments in tangible and intangible fixed assets 15 million Estonia continues to acknowledge the challenge that in recent years both productivity and va lue added in the manufacturing sector have declined (the value added of Estonia’s manufacturing sector per employee is approximately half of the EU average). Therefore, to increase the competitiveness of Estonia’s economy, the intensity of companies’ research and development as well as innovation activities must increase significantly. Moreover, digitalization, automation and robotization, as well as the use of AI solutions, can still be accelerated, especially in the industrial sector. In addition, the sca ling capacity of Estonia’s knowledge-intensive companies is limited due to the small domestic market, a shortage of late-stage investments, and restricted access to capital (especially for higher‑risk projects). Comments State of play CSR.2025.4 CSR 4 Subpart 1: Improve energy efficiency by taking new financing and support measures to meet the targets of the long-term renovation strategy. Measures Entry 1 MEASURE TYPE: Adopted (09/03/2026 11:00 AM) A reconstruction grant round with updated conditions was opened in the amount of €80 million and possiblity for apartment associations to authorize Estonian Business and Innovation Agency (EIS) to do the tendering process (simplifaction for applicants). Launch of renovation portal on a EIS homepage, infomaterials, renovation fair. Launch of tenders for new regional consultants. Training programs for apartment associations. A grant application was submitted to the EIB ELENA scheme for the creation of nationa l one-stop-shops Comments State of play CSR 4 Subpart 2: Reduce overall reliance on fossil fuels and the share of oil shale in the energy mix by investing in renewable energy and by promoting energy storage. Increase energy security, for example by ensuring the sufficient capacity of electricity interconnections. Measures Entry 1 MEASURE TYPE: Adopted (09/03/2026 11:00 AM) Estonia uses the Energy Economy Development Plan to 2035, approved in January 2026, as the strategic framework to strengthen energy security, increase competitiveness, and support the transition to a clean-energy economy. ENMAK 2035 emphasises a diversified electricity generation portfolio to ensure that the power system remains reliable and resilient at all times. It focuses on the increased use of domestic clean energy sources (such as wind and solar) together with energy storage solutions, while also ensuring sufficient dispatchable capacity in Estonia. In line with the energy security objective, ENMAK 2035 also foresees strengthening the electricity system and additional interconnection-related development to improve security of supply. Estonia’s electricity system synchronisation with the Continental Europe frequency area was completed in 2025. Comments State of play CSR 4 Subpart 3: Raise resource productivity through bio-based innovation. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Under the MFF 2021-2027 and RRF, we have several circular economy support measures where projects have been completed. In addition, we opened a call in late 2025 (15 MEUR). Projects are related to energy and resource efficiency for enterprises (manufacturing industry, service sector), safer material circulation, separate waste collection and recycling, circular economy business models and innovative packaging. Although not all projects are targeted to raise resource productivity through bio-based innovatio n, an important share of projects are (e.g. food and beverage industry, wood industry, paper industry, food sharing points, biowaste recycling). The most impactful measure is the resource efficiency measure for manufacturing industry that has been important initiative to improve its resource productivity and will be continued. However, the results of the investments will take some time and not reflect in the statistics instantly. In addition, we are updating the national circular bioeconomy roadmap and nati onal research and development plan. In 2025, the second round of applications for the valorization of bioresources (about 9 MEUR) took place, where projects are related to the processing of biomass as well as residues and by-products, and piloting of biorefining (e.g., fractionation of oats). Comments State of play CSR 4 Subpart 4: Take further action to increase the availability and use of sustainable and less polluting transport, including by electrification of the rail network, renewal of the stock of road vehicles, and integration of public transport systems. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Estonia expanded the availability and use of cleaner transport under the Transport and Mobility Programme, with a strong focus on rail. Rail electrification continued on the Tallinn–Tartu and Tapa–Narva corridors, including upgrades and commissioning of new electrified network section between Aegviidu and Tapa, and the rollout of additional electric rolling stock progressed (13 of 16 new electric trains arrived and started passenger service on view selected lines). Rail Baltica construction continued across Harju, Rapla and Pärnu counties, and development of passenger terminals and nodes advanced, including progress on the Ülemiste joint terminal and several transport interchanges, supporting more integrated public transport use. Works also continued to upgrade rail infrastructure (incl. reconstruction and straightening works) to enable higher speeds and support the introduction of a regular, clock-face timetable. In addition, 2025 activities included work on a cycling strategy, support to expand EV charging options near apartment buildings, and support provided to Tallinn for the purchase of battery trolleybuses, further promoting less polluting urban mobility. The EV purchase subsidy scheme ended in early 2025 due to the exhaustion of available funds. Comments State of play CSR.2025.5 CSR 5 Subpart 1: Improve labour productivity and skills supply through action on reskilling and upskilling, Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 13:03 PM) Estonia is strenghtening labour productivity and the availability of skilled workers through targeted reskilling and upskilling measures in regions undergoing structural change. With support from the Just Transition Fund, the Estonian Unemployment Insurance Fund implements activities that facilitate rapid transitions from one job to another and help update the skills of workers leaving the oil‑shale sector. Support is provided for participation in formal education and for acquiring micro‑qualifications, ens uring that workers’ competencies remain aligned with evolving labour‑market needs. In addition, measures are in place to prevent long‑term unemployment by assisting individuals in taking up new employment shortly after job loss. The Ministry of Education and Research orders from higher education and vocational education institutions reskilling training for the development of the work-related skills of Estonian adults. The need for training is determined on the basis of OSKA forecasts and other sectoral labo ur market forecasts. With the support of the Just Transition Fund, special activities, including the provision of both training and formal education, are aimed at the target region that is most affected by the reorganisation of the oil shale sector in Estonia. The provision of micro-credentials (especially by higher education institutions) has gained great popularity. Comments State of play CSR 5 Subpart 2: by reducing early school leaving, by improving the job market relevance of the education and training system, in particular by meeting the growing demand for specialists in science, technology, engineering and mathematics, and by better attracting and retaining talent. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Estonia implements a structured job‑shadowing programme for students in Ida‑Viru County. The programme targets pupils in general education (8th and 11th grade) as well as first‑year vocational students, offering systematic exposure to real workplaces, career opportunities, and employer expectations through workshops and on‑site job shadowing. Delivered by the Ida‑Viru Enterprise Centre and financed through ESF+, the initiative also supports social cohesion by bringing together Estonian‑ and Russian‑speaking youth in shared learning environments. To reduce early school leaving, Estonia has extended compulsory education. It means that since autumn 2025 a person has and obligation to learn either until they turn 18 or complete upper secondary or upper secondary vocational education. For those who fail to secure a place in upper-secondary school or upper secondary VET, one-year preparatory studies is offered. Its goal is to fill in gaps in basic education, improve Estonian language proficiency, develop basic skil ls, provide career counselling and other individual support services. From the 2025/26 academic year, Estonia has also launched new 4-year applied upper-secondary VET programmes, particularly in fields such as IT, engineering, construction, biotechnology and healthcare. These programmes combine vocational training with expanded general education content. It allows students to start in a broad field before specialising and should make graduates better prepared academically. The reform is expected to support an increase in the number of VET graduates entering higher education. Regarding specialists' need in STEM area, Estonia's STEM strategy is under preparation (finalised by June 2026). The strategy will cover the entire education pathway from basic to higher education, aiming to strengthen children’s and young people’s knowledge and skills in mathematics, science, technology, engineering, arts, and nature-related subjects. The results of the first years of the Engineering Academy show an improvement in admiss ion numbers and, as a result of measures to support studies, the number of first-year dropouts has significantly decreased. Within the framework of the Engineering Academy, higher education institutions cooperate closely with professional associations/employers in popularizing STEM studies, modernizing studies, and introducing labor market opportunities. Comments State of play CSR 5 Subpart 3: Step up policy measures aimed at the provision and acquisition of skills and competences needed for the green transition. Measures Entry 1 MEASURE TYPE: Implemented (09/03/2026 11:00 AM) Estonia (MKM) has strengthened policy measures to support the provision and acquisition of skills and competences required for the green transition. MKM promotes upskilling and reskilling through active labour market policies, adult learning and targeted training, with a focus on green and transversal skills. Since 2025, a dedicated measure supports employers in developing employees’ green skills, including through micro‑credentials. In addition, from 1 January 2024, enhanced labour market measures support a fair transition in North‑East Estonia (Ida‑Viru County), providing targeted employment services, financial support for labour mobility and access to skills development, including degree studies and micro‑credentials, for workers affected by structural changes in the oil shale industry. With the support of the Recovery and Resilience Facility, sectoral green skills have been defined in the areas most affected by the green transition, the development of curricula for institutions of higher education and vocational education institutions has been carried out, and the development of new study materials is underway in both formal education and in-service training. In-service training (reskilling) and micro-qualifications will also be offered by the higher education and vocational education institutions to support the green transition of companies, and pedagogical staff will be trained to carry out green skills training. In addition, professional standards will be updated and green skills will be integrated into professional standards and skill profiles. Comments State of play CSR 5 Subpart 4: Reduce the risk of poverty by strengthening social protection for older people, single-person households and people with disabilities by increasing the adequacy and efficiency of the benefit system, and for the unemployed, inter alia by extending the coverage of unemployment benefits, in particular to those in non-standard forms of work, while maintaining fiscal sustainability. Measures Entry 1 MEASURE TYPE: Adopted (09/03/2026 11:00 AM) From January 1, 2026, the State Budget Act establishes the subsistence threshold is set at €220 (previously €200) per month for a single person or the first adult in a household. For each minor dependent, the subsistence threshold is €264 (previously €240) per month. For the second and each subsequent adult in the household, the threshold is €176 (previously €160) per month. Amendments to the Social Welfare Act concerning the procedure for applying for the subsistence benefit were adopted on 3 December 2025. Amendments established unified benefit eligibility rules that allow individuals to keep a small savings buffer. A standardised application form and accompanying guidance will provide greater clarity nationwide and reduce discrepancies between municipalities. Some of the amendments entered into force upon the adoption of the Act, while those requiring modifications to info rmation systems will enter into force on 1 April 2027. Further amandments are planned based on two ongoing studies. 1. MoSA in cooperation with Statistics Estonia and Applied Research Centre CentAR is reviewing the methodology for calculating the minimum standard of living, i.e. the absolute poverty line, and assessing how it could be automatically linked to the subsistence‑benefit threshold. The results of this study will be available in June 2026. 2. One of the commitments in the Government’s Action Prog ramme is the development of a methodology for targeting the subsistence‑benefit scheme and the health‑care co‑payment burden, as well as establishing an approach for identifying need and providing targeted support on the basis of registry data. This study will be completed in the first quarter 2027. We have made efforts to provide greater social protection to the unemployed and will continue. One of the key amendments is the unemployment benefit reform, which replaced the previous two-tier system of unemplo yment allowance and unemployment insurance with a single unemployment insurance scheme. The unemployment allowance was abolished, and a new base-rate benefit was introduced within the unemployment insurance system, alongside the existing income-based unemployment insurance benefit. The reform has a positive effect on individuals engaged in irregular and short-term work. Additionally, the reform has a positive impact on workers with disabilities, as they are no longer required to choose between the work abil ity allowance and the unemployment benefit. Instead, they have the opportunity to apply for both, thereby strengthening their social protection. Parliament adopted the amendment, and it entered into force on 1 January 2026. Comments State of play left top 0 0 CSR.2024.1 CSR 1 Subpart 1: Submit the medium-term fiscal-structural plan in a timely manner. Measures Entry 1 MEASURE TYPE: Adopted (05/03/2025 07:49 AM) Government adopted the medium term fiscal-structural plan and submitted it to the Commission and Council according to the extended deadline in October. Comments State of play CSR 1 Subpart 2: In line with the requirements of the reformed Stability and Growth Pact, limit the growth in net expenditure in 2025 to a rate consistent with, inter alia, reducing the general government deficit below the 3% of GDP Treaty reference value and keeping the general government debt at a prudent level over the medium term. Measures Entry 1 MEASURE TYPE: Adopted (05/03/2025 07:50 AM) The trajectory presented in the medium-term fiscal-structural plan limited the growth of net expenditures in a way that the deficit level remains below the Treaty reference value of 3% and all requirements of the Regulation 1263/2024 are met. Comments State of play CSR 1 Subpart 3: Broaden the tax base and Measures Entry 1 MEASURE TYPE: Adopted (05/03/2025 07:52 AM) Most significant measure in terms of broadening the tax base is the introduction of the new security tax. Comments State of play CSR 1 Subpart 4: improve access to and financing of healthcare and Measures Entry 1 MEASURE TYPE: Announced (05/03/2025 08:04 AM) In the second half of 2024, the government launched a program to fund the treatment of children with rare diseases and childhood-onset illnesses. The finances are given to charity foundations, which use it to cover medications, special dietary foods, medical treatments, and other support services for affected children and their families. Entry 2 MEASURE TYPE: Announced (05/03/2025 08:02 AM) Starting April 1, 2025, the outpatient specialist visit fee will increase from €5 to €20, and the hospital bed fee will rise from €2.5 to €5. The visit fee will remain €5 for recipients of subsistence benefits, people with reduced work capacity, children under 19, pregnant women, mothers of children under one year old, people over 63, disability or old-age pensioners, and the unemployed. Outpatient specialist care related to pregnancy or childbirth will remain free of charge. If a patient requires follow-up visits after being placed under observation or treatment, the visit fee can only be charged once per year. Entry 3 MEASURE TYPE: Adopted (05/03/2025 08:01 AM) Starting from 2025, the co-payment for prescription medicines for insured persons increased from €2.5 to €3.5. Entry 4 MEASURE TYPE: Adopted (05/03/2025 08:01 AM) From July 1, 2024, parents returning to work from parental leave receive sick leave and care leave compensation based on either their taxable income from the previous year or the daily rate of the shared parental benefit. Parents will have better social guarantees in case of illness for themselves or their children. Entry 5 MEASURE TYPE: Adopted (05/03/2025 08:00 AM) Starting from 2025, the patient's co-payment for inpatient nursing care dropped from 15% to 10% of the daily bed cost, with the Health Insurance Fund covering 90%. Comments State of play CSR 1 Subpart 5: long-term care. Measures Entry 1 MEASURE TYPE: Not Defined (05/03/2025 08:09 AM) As of January 1, 2025, Estonia has 158 providers of 24/7 care services in 224 locations, offering 12,137 licensed service places. There are 3,547 care workers, including 1,176 assistant care workers. 139 providers (69%) meet the required staff-to-client ratio, but 294 more care workers are needed. Entry 2 MEASURE TYPE: Not Defined (05/03/2025 08:08 AM) In 2024, the Social Insurance Board updated six social service quality guidelines, including home care, general care and support services. In 2025, the Social Insurance Board began updating the self-assessment model for 24/7 care providers. Entry 3 MEASURE TYPE: Announced (05/03/2025 08:10 AM) In October 2024, the Ministry of Social Affairs completed a baseline assessment for promoting innovation and technology in care services. By summer 2025, a funding regulation will be introduced, specifying eligible activities for service providers and municipalities in an open application process. Entry 4 MEASURE TYPE: Adopted (05/03/2025 08:11 AM) The Community-Led Local Development regulation took effect on August 11, 2023 with an application period from February 1 to March 15, 2024. 26 activity regions were seleced where 99 projects on improving the availability and quality of long-term care services and alleviating the caregiving burden will be implemented. Entry 5 MEASURE TYPE: Adopted (05/03/2025 08:10 AM) Starting from Q4 2024, local governments can use the digital STAR platform to assess the needs of adults requiring assistance. The solution allows for standardized data collection and analysis, ensuring equal treatment and reducing regional disparities in service delivery. Entry 6 MEASURE TYPE: Adopted (05/03/2025 08:07 AM) Structural funds support municipalities in expanding home care and enhancing municipalities and and service providers capacities. In 2024, funding applications opened, with 24 submitted, 21 approved (as of Feb 12, 2025). Applications remain open until March 31, 2025. Entry 7 MEASURE TYPE: Adopted (05/03/2025 08:05 AM) Estonia has allocated €59.9 million in 2024 and €66.8 million in 2025 to municipalities for long-term care reform. Local governments can use these funds flexibly to improve care services, including home care Comments State of play CSR.2024.2 CSR 2 Subpart 1: Continue with the swift and effective implementation of the recovery and resilience plan, including the REPowerEU chapter, ensuring completion of reforms and investments by August 2026. Accelerate the implementation of the cohesion policy programme. In the context of the mid-term review, continue focusing on the agreed priorities, taking action to better address the needs in the long-term care sector, while considering the opportunities provided by the Strategic Technologies for Europe Plat form initiative to improve competitiveness. Measures Comments State of play CSR.2024.3 CSR 3 Subpart 1: Strengthen social protection, inter alia to address old-age poverty and by extending the coverage of unemployment benefits, in particular to those with short work spells and in non-standard forms of work. Measures Entry 1 MEASURE TYPE: Not Defined (06/03/2025 11:24 AM) Annual indexation has consistently increased Estonia's old-age pensions. In 2024, the total increase was 10,6% (incl average pension from €702 to €774 and national pension from €336,39 to €372,05). Tax exemption for pensioners is higher than for employees (fixed tax-free income for pensions €776 per month in 2024 and 2025 vs general tax-free income of €654, decreasing as income rises). The Pension awareness strategy 2023-2027 aims to increase people's willingness to invest in their pension for later life b y raising people's awareness about pension systems, rights, and savings rates Entry 2 MEASURE TYPE: Not Defined (06/03/2025 11:23 AM) Currently analyzing potential solutions to expand unemployment insurance coverage to non-standard (new) forms of work, including sole proprietors, entrepreneur account owners, and members of management or supervisory bodies. By June 2025, we must present an analysis with proposals on the possibilities of expanding unemployment insurance coverage to non-standard (new) forms of work. If the government approves, legislative amendments will be initiated. Entry 3 MEASURE TYPE: Not Defined (05/03/2025 11:21 AM) Ongoing preparations for modernizing the administration system of social assistance and the methodology for the subsistence minimum, as well as strengthening debt counseling services. Amendments to the Social Welfare Act are planned to simplify the process of receiving social assistance and reduce bureaucracy, Project "Study for Developing the Household Minimum Subsistence Income Methodology" aims to create a methodology tailored to Estonia. Research: "Feasibility of Household-Based Need Assessment Using Administrative Databases – Examples of the Distribution of Social Assistance and Health Care Costs" assesses individuals' need for assistance based on registry data in a secure data environment. Entry 4 MEASURE TYPE: Announced (05/03/2025 11:21 AM) On November 27, 2024, the Government of the Republic approved the draft law amending the Family Benefits Act and other related laws, which will replace the current survivor’s pension with a survivor’s allowance starting in 2026. New allowance will be a uniform amount for all children, taking into account the cost of raising a child and ensuring that its real value is maintained over time. The survivor’s allowance will provide equal support to children who have lost a provider, ensuring that the amount is su fficient to cover their daily needs. Entry 5 MEASURE TYPE: Announced (05/03/2025 11:24 AM) One of the key ongoing amendments is the unemployment benefit reform, which aims to replace the current two-tier system of unemployment allowance and unemployment insurance with a single unemployment insurance scheme. The unemployment allowance will be abolished, and instead, a new base-rate benefit will be introduced within the unemployment insurance system, alongside the existing income-based unemployment insurance benefit. The reform will have a positive effect on individuals engaged in occasional and sh ort-term work. Additionally, the reform will have a positive impact on workers with disabilities, as they will no longer be required to choose between the work ability allowance and the unemployment benefit. Instead, they will have the opportunity to apply for both, thereby strengthening their social protection. Parliament has passed the first reading of the amendment, and the legislative process will continue with the second and third readings. The amendment is planned to take effect in 2026. Entry 6 MEASURE TYPE: Adopted (05/03/2025 11:10 AM) Starting from June 2025, the disability benefits will increase and the availability of assistive devices will be improved, with an additional €5.3 million invested each year to support the well-being of people with disabilities. benefits for people with disabilities increase, incl benefitsfor children with severe disabilities or rare diseases, benefits for children with profound disabilities and benefits for woring-age persons with severe and profound disabilities. The limit for assistive devices will incre ase, with an additional €3.8 million allocated to improve accessibility. This change applies to mobility, hearing, and vision aids whose previous limit was below 90%. Entry 7 MEASURE TYPE: Adopted (05/03/2025 11:07 AM) Starting January 1, 2025, contributions to the second pension pillar are increased from the usual 2% to 4% or 6% of gross salary. The increase is voluntary, with the default being the continued 2% rate. Joining the third pension pillar is beneficial for individuals, as they receive 20% income tax relief on contributions made during the year, as long as those contributions do not exceed 15% of their gross income or €6,000. Comments State of play CSR.2024.4 CSR 4 Subpart 1: Reduce the share of oil shale in the energy mix and raise resource productivity through bio-based innovation. Measures Entry 1 MEASURE TYPE: Implemented (05/03/2025 11:51 AM) Strengthening Waste Act Regulations for Bio-Waste Recycling &amp; EU Funding Support for Bio-Waste Recycling Details: As of January 2024, a regulation was introduced in the Waste Act mandating the separate collection of bio-waste from municipal waste. Following this regulation, AS ECOBIO constructed a facility in Maardu with a total capacity of 25,000 tons per year. The plant is capable of recycling bio-waste and producing biogas for Tallinn's public transport as well as digestate for agricultural use. The pr erequisites for the plant’s establishment included a steady supply of bio-waste streams to the facility and state investment support through the Environmental Investment Centre (Sihtasutus Keskkonnainvesteeringute Keskus). The combination of legislative support and financial investment has created a significant leap forward in bio-waste recycling in Estonia. Entry 2 MEASURE TYPE: Announced (06/03/2025 09:54 AM) Bill of the Energy Market Development Plan 2035. The bill has been drafted and has been circulated between market participants. The environmental impact assesment has been carried out, it will be finalized Q1 2025. According to the bill, oil shale will be used for the purpose of electricity production not longer than end of 2035. The bill also describes alternative routes to cope with the end of electricity production from oil shale. Entry 3 MEASURE TYPE: Announced (06/03/2025 09:49 AM) Measure to promote resource-efficient green technologies in industrial enterprises from RRF. A total of 59 applications were submitted to the RRF measure to promote resource-efficient green technologies in industrial enterprises. There have been interruptions and project cancelations, but Milestone 26 projects will be completed. Most projects from the wood and metal sectors. Due to 2026 end of Q2 Comments State of play CSR 4 Subpart 2: Improve labour productivity and skills supply through reskilling and upskilling, and by better attracting and retaining talent. Measures Entry 1 MEASURE TYPE: Not Defined (06/03/2025 10:38 AM) Estonia is developing a national skills register as part of the OsKuS initiative, supported by the ESF. This initiative aims to modernize the country’s skills and qualifications system by introducing a new skills description methodology, creating digital skill registries, and integrating them with the broader qualifications system. A skills assessment and recognition model will also be implemented to ensure effective validation of skills, with digital solutions such as assessment platforms and data analytic s tools enhancing workforce monitoring and lifelong learning opportunities. Entry 2 MEASURE TYPE: Not Defined (06/03/2025 10:31 AM) Enhancing learning environments, teacher competences, and educational resources through the ESF-funded ÕKVA+ programme. The development and revision of VET curricula are ongoing in collaboration with various educational institutions, non-formal education stakeholders, and employers. Initiatives such as the IT Academy and Engineering Academy, funded by ESF, play a key role in adapting vocational education to labor market needs. Entry 3 MEASURE TYPE: Implemented (06/03/2025 10:47 AM) the Employment Programme 2024-2029 is being implemented. This programme includes upskilling and reskilling measures provided by Public Employment Services (PES) as Active Labour Market Policies (ALMPs) for both employed and unemployed individuals. These measures include labor market training, training grant for employers, obtaining certificate or an occupational qualification, degree study allowance among other initiatives. Entry 4 MEASURE TYPE: Announced (06/03/2025 11:05 AM) A TSI project, titled “Strengthening Skills Forecasting and Skills Governance System in Estonia”, was launched in 2024 in collaboration with CEDEFOP and various labor market stakeholders. The project seeks to improve Estonia’s skills governance by making it more inclusive, forward-looking, and responsive to labor market needs. One of its key objectives is to expand the OSKA system to better integrate formal and non-formal education, assess regional skills needs, and provide data-driven solutions for lifelon g learning and upskilling. The project also aims to develop a comprehensive skills ecosystem model, fostering cross-sector collaboration and providing actionable insights for education, training, and workforce development. Entry 5 MEASURE TYPE: Announced (06/03/2025 12:32 PM) By the end of 2024, the legislative intent for the new Professional Qualifications Act (included new qualification framework), aimed at establishing the legal framework for the vocational qualification system reform, was prepared and opened for public consultation, and a broad working group has begun drafting the new law. Entry 6 MEASURE TYPE: Announced (06/03/2025 10:37 AM) A new regulation for a preparatory year for basic school graduates is also being drafted, alongside a restructuring of secondary education admissions. Entry 7 MEASURE TYPE: Announced (06/03/2025 10:34 AM) Upcoming amendments to the VET Standard, expected to be adopted in March 2025, will increase the volume of general education studies in secondary vocational education, expand elective study options, and clarify selection principles. Entry 8 MEASURE TYPE: Announced (06/03/2025 10:38 AM) In 2024, a review of existing upper secondary vocational education and training (VET) curricula was conducted, new general education modules were developed, and schools submitted proposals on updated broad-based curricula. Entry 9 MEASURE TYPE: Adopted (06/03/2025 10:30 AM) A major VET reform was introduced with amendments to the Vocational Educational Institutions Act and other related laws, adopted in December 2024. The reform aims to ensure that by 2035, 40–50% of young people will be enrolled in vocational upper secondary schools or vocational institutions. One of the key changes is the extension of the compulsory education age from 17 to 18, meaning that all basic school graduates now have both the right and the obligation to continue their education until they either rea ch 18 or complete secondary or vocational education. Entry 10 MEASURE TYPE: Adopted (06/03/2025 10:28 AM) In January 2025, the Riigikogu adopted amendments to the Adult Education Act, establishing the framework for offering micro-qualifications and clarifying the requirements for adult continuing education to ensure the quality of training provided. Comments State of play left top 0 0 CSR.2023.1 CSR 1 Subpart 1: Wind down the emergency energy support measures in force, using the related savings to reduce the government deficit, as soon as possible in 2023 and 2024. Should renewed energy price increases necessitate new or continued support measures, ensure that such support measures are targeted at protecting vulnerable households and firms, are fiscally affordable and preserve incentives for energy savings. Measures Entry 1 MEASURE TYPE: Deleted (14/03/2024 14:22 PM) Emergency energy support measure called universal service will be terminated within 2024. Persons suffering from energy poverty receive subsistence benefits according to welfare act Energy Sector Organisation Act (https://www.riigiteataja.ee/en/eli/530062023007/consolide) Comments State of play CSR 1 Subpart 2: Ensure prudent fiscal policy, in particular by limiting the nominal increase in nationally financed net primary expenditure in 2024 to not more than 4,9%. Measures Entry 1 MEASURE TYPE: Implemented (05/03/2025 11:55 AM) According to first estimates the increase of nationally financed net primary expenditures was lower than 4,9% and the deficit remained well below 3% of Treaty reference value. Actual data will be available in the Annual Progress Report, which will be submitted to the Commission before the end of April 2025. Comments State of play CSR 1 Subpart 3: Preserve nationally financed public investment and ensure the effective absorption of grants under the Facility and of other Union funds, in particular to foster the green and digital transitions. Measures Entry 1 MEASURE TYPE: Implemented (05/03/2025 12:06 PM) Level of nationally financed public investment has been preserved (according to both our own data and by the estimates of the Commission). Comments State of play CSR 1 Subpart 4: For the period beyond 2024, continue to pursue a medium-term fiscal strategy of gradual and sustainable consolidation, combined with investments and reforms conducive to higher sustainable growth, in order to achieve a prudent medium-term fiscal position. Measures Comments State of play CSR.2023.2 CSR 2 Subpart 1: Proceed with the steady implementation of its recovery and resilience plan including its REPowerEU chapter. Proceed with the swift implementation of cohesion policy programmes, in close complementarity and synergy with the recovery and resilience plan. Measures Comments State of play CSR.2023.3 CSR 3 Subpart 1: Strengthen social protection, including to address old-age poverty, and by extending the coverage of unemployment benefits, in particular for those with short work spells and in non-standard forms of work. Measures Entry 1 MEASURE TYPE: Not Defined (15/03/2024 12:34 PM) In 2023, a position of Head of Economic Security was created in the Ministry of Social Affairs with the tasks to elaborate intersectoral action plan for reducing poverty and social exclusion (2025), modernise the methodology for subsistence minimum (2024) and designing debt counselling and self-sufficiency services (2024). Entry 2 MEASURE TYPE: Implemented (15/03/2024 12:33 PM) From January 1, 2023, a separate tax-free income applies to people who have reached the old-age pension age, which guarantees a person an income-tax-free subsistence minimum to the extent of the average old-age pension (2023 - 704 euros; 2024 - 776 euros), regardless of the amount of the person's income. This means that the average pension is exempt from income tax. Entry 3 MEASURE TYPE: Implemented (15/03/2024 12:32 PM) From the beginning of 2023, basic component of the pension and national pension increased by 20 euros. An increase in the basic part of the pension helped to improve the livelihoods of more than 321,000 pensioners and an increase in the national pension rate helped the subsistence of 3,200 national pensioners. Entry 4 MEASURE TYPE: Implemented (15/03/2024 12:32 PM) From January 1, 2023, an additional increase in the average pension and an income tax exemption was made. These changes with pension indexation leave ca 970 euros more in retirement pensions per year for the elderly. Entry 5 MEASURE TYPE: Adopted (15/03/2024 12:35 PM) In February 2023, the new Welfare Development Plan 2023-2030 was approved by the Government. The Plan sets strategic aims, targets and measures to reduce poverty and social exclusion in accordance with the European Pillar of Social Rights Action Plan. Comments State of play CSR 3 Subpart 2: Improve access to and the affordability of healthcare and Measures Entry 1 MEASURE TYPE: Not Defined (15/03/2024 12:44 PM) According to the Consensus Agreement signed on 18 February 2022 the admission of persons to nursing training has been increased in 2022/2023 (600) by 16% compared to 2020 (517) and by 35% (700) in 2023/2024 compared to 2020 (517). A Training Committee has been called together for more transparent and better-informed intake decisions for training health care specialists. Entry 2 MEASURE TYPE: Not Defined (15/03/2024 12:43 PM) There is ongoing development of health care workers and specialist prognose system and governance framework (Joint-Action HEROES, OSKA report on primary care). Analyses is carried out in 2024 to understand where qualified HRH is if not working in health care sector. Action plan is also developed in 2024 together with the University of Tartu, related to residency program development and admission. Entry 3 MEASURE TYPE: Not Defined (15/03/2024 12:37 PM) The political analysis about Estonia’s health care financing and scenarios for solutions, including efficiency analysis was completed in 2023. The results will be discussed in the Cabinet of Ministers in 2024. Entry 4 MEASURE TYPE: Implemented (15/03/2024 12:44 PM) Amendments to the Health Services Organisation Act and the Regulation of the Minister of Health and Labour “Beginner’s allowance for medical specialists” and amendments to the Regulation of the Minister of Health and Labour “The procedure for application for, payment and recovery of the beginner’s allowance for a pharmacist” were approved in November 2023. In 2024, nurses, who start working outside larger cities receive allowance of 30,000 euros. The allowance for pharmacists is 15,000 euros, if the pharmac ist starts working for at least 3 years, and 25,000 euros, if the pharmacist starts working in the region for at least 5 years. The allowance for specialist doctor is now 30 000 and for family doctor 45 000. There is bigger discretion possibility when evaluating as it is also possible to give allowance to a doctor who has graduated over 5 years ago, if the region they are moving is in critical need. Entry 5 MEASURE TYPE: Implemented (15/03/2024 12:40 PM) From 2025, the Medicines and Medical Devices Reimbursement Act will enter into force, the aim of which is to reduce the burden of co-payments for the costs of medicines and medical devices and to improve treatment results. Entry 6 MEASURE TYPE: Implemented (15/03/2024 12:39 PM) An amendment is being processed, with will allow a person on a long-term sick leave to work in conditions adapted to his/her health condition after two months during the sick leave. In that case, the employer pays the employee at least 50% of the current salary, and the Health Insurance Fund reimburses the remaining part of the full salary. The change will support the healing process and economic coping of people with a chronic illness during long-term sick leave and reduce the risks of permanent incapacity and losing employment. The amendment is planned to enter into force in May 2024. Entry 7 MEASURE TYPE: Implemented (15/03/2024 12:38 PM) As of July 1, 2024, a parent returning to work from parental leave will be compensated for sick and care days based on the parent's previous income, not the minimum wage. The change gives parents better social guarantees in case of illness of themselves or their children. Entry 8 MEASURE TYPE: Implemented (15/03/2024 12:38 PM) From 2024, the dental care benefit increased up to 60 euros per year for all adults and 105 euros per year for some vulnerable groups (for example pregnant women and mothers of children under one year of age; old age pensioners; for persons receiving pension for incapacity for work; persons with partial or no work ability; persons over 63 years of age; persons with increased need for dental care). From 2025, elderly and people with reduced working capacity can use the dental care benefit in addition to the dentures benefit to purchase dentures. Entry 9 MEASURE TYPE: Adopted (15/03/2024 12:41 PM) The Strategic Framework for addressing health workforce shortages was approved on 27 March 2023 by the regulation of the Minister of Health and Labour. In 2024 it is going to be mapped against WHO European framework for action on the health and care workforce 2023-2030 and a draft for updated Estonian Strategic Framework will be created. Comments State of play CSR 3 Subpart 3: long-term care, in particular by ensuring their sustainable funding. Measures Entry 1 MEASURE TYPE: Not Defined (15/03/2024 12:54 PM) Based on the Estonian government action plan 2023-2027, the Ministry of Social Affairs has started simplifying the legal possibility of drawing up a patient will and defining end-of-life decisions and development of a comprehensive palliative care service. Both measures will be presented by the end of 2024. Entry 2 MEASURE TYPE: Not Defined (15/03/2024 12:54 PM) The 4th phase of the care coordination initiative in 2023-2025 aims to expand the regional social and health care network to a county-wide. In parallel, supporting issues (data exchange, ICT solutions, introduction of evaluation instruments, etc) are being developed. The action plan for establishing unified coordination and financing model of social and healthcare services will be ready by II Q 2025. Entry 3 MEASURE TYPE: Not Defined (15/03/2024 12:54 PM) To encourage the reduction of the demand for institutional care an open call for municipalities and service providers was introduced at the beginning of 2024, with the total budget 12 million euros ESF. The call for the creation of supported housing for the elderly and people with disabilities with total budget 26 million euros will be opened in II Q 2024. Entry 4 MEASURE TYPE: Not Defined (15/03/2024 12:53 PM) In 2024, the Ministry of Social Affairs has started drawing up a baseline for promoting innovation and technology use in care. Entry 5 MEASURE TYPE: Not Defined (15/03/2024 12:51 PM) In 2024, the work has started with modernisation of social services quality guidelines and supervision system. The exercise will be completed by 2027. Also, activities related to the training of social sector workers (incl modernisation of curricula) and promoting profession have started in 2024 and will be completed by 2027. Entry 6 MEASURE TYPE: Not Defined (15/03/2024 12:48 PM) To be able to finance 24-hour care according to the new rules and improve access to long-term care, the state allocates funds to municipalities - 39,2 million euros in 2023, 57,9 million euros in 2024 and is planned to rise to 68,4 million euros by 2026. The use of funds is flexible, local governments may use the right of discretion to find most effective solutions in the organization of LTC in their areas. Entry 7 MEASURE TYPE: Implemented (15/03/2024 12:46 PM) The care reform entered into force on 1 July 2023. Respective amendments were made to the Social Welfare Act. Entry 8 MEASURE TYPE: Adopted (15/03/2024 12:51 PM) The decree of Minister of Social Protection on establishing minimum standards on home care service was signed on 29.06.2023 and will have transition period until 01.01.2025 to give local governments and private service providers enough time to meet the new requirements. Entry 9 MEASURE TYPE: Adopted (15/03/2024 12:50 PM) In 01.07.2023 the decree of the Minister of Social Protection on establishing minimum standards 24-hour general care service entered into force. The decree also establishes requirements for the number of employees directly providing the 24-hour general care service, which will enter into force on 01.07.2026. Comments State of play CSR.2023.4 CSR 4 Subpart 1: Reduce overall reliance on fossil fuels, Measures Entry 1 MEASURE TYPE: Implemented (14/03/2024 14:27 PM) Targets: By the year 2030, renewable energy accounts for at least 65 per cent of gross domestic final consumption of energy. Renewable energy accounts for at least 100 per cent of gross final consumption of electricity and for at least 63 per cent of gross final consumption of thermal energy. Renewable energy used in road and rail transport accounts for at least 14 per cent of total energy consumed in the transport sector. Energy Sector Organisation Act–Riigi Teataja: https://www.riigiteataja.ee/en/eli/5300 62023007/consolide 1) Investment support measures to replace fossil fuel boiler houses with renewables 2) We have introduced a ban for importing natural gas and LNG from Russia 3) Reverse auctions for renewable electricity Vähempakkumine | Elering 4) all climate measures please see draft update NECP of Estonia, Annex IV Estonia - Draft Updated NECP 2021-2030 - European Commission (europa.eu) Comments State of play CSR 4 Subpart 2: accelerate the deployment of renewable energy sources, including by strengthening the domestic electricity grid capacity. Measures Entry 1 MEASURE TYPE: Adopted (14/03/2024 14:32 PM) Within reverse auctions 2019-2025 in total additional 2200 GWh renewable electricity will be produced: 2019 5 GWh 2020 5 GWh 2021 540 GWh 2023 650 GWh 2024 500 GWh 2025 500GWh Estonia_Draft_Updated_NECP_2021-2030_en_1.pdf (europa.eu): https://commission.europa.eu/system/files/2023-08/Estonia_Draft_Updated_NECP_2021-2030_en_1.pdf For acceleration 31,84 million euros, strengthening of electricity grid 36,2 million euros and other related measures are planned within RRF Estonia Taas tekava statistika | Riigi Tugiteenuste keskus (rtk.ee) Comments State of play CSR 4 Subpart 3: Ensure sufficient capacity of electricity interconnections to increase the security of supply and continue the synchronisation with the Union electricity grid. Measures Entry 1 MEASURE TYPE: Adopted (14/03/2024 14:35 PM) The financing of the implementation of the measure “Synchronisation of the Baltic States’ electricity system with the Continental European synchronous area” is organised by the Estonian Transmission System Operator (Elering) in cooperation with the TSOs of Latvia, Lithuania and Poland. Transmission system operators finance activities related to the development of the electricity network by means of a network fee charged to consumers, and cross-border interconnections are also financed by the so-called ‘bott leneck charge’. Co-financing from the European Union is to be used to finance the action. The Baltic synchronisation project has been on the list of Projects of Common Interest (PCIs) in the European Union since 2013. For example, the construction of the 3 Estonian-Latvia connection (330 kV connection as Riga CHP 2 and Kilingi-Nõmme substations and the 330 kV connection of Harku-Sindi opened in 2021) has been co-financed for the implementation of the measure. Projects have been requested for funding under t he current financial period and will need to be funded in the next EU financial period. New electricity connections with Latvia and Finland after 2030 are under preparation. Estonia_Draft_Updated_NECP_2021-2030_en_1.pdf (europa.eu): https://commission.europa.eu/system/files/2023-08/Estonia_Draft_Updated_NECP_2021-2030_en_1.pdf Comments State of play CSR 4 Subpart 4: Strengthen energy efficiency through new financing and support measures to meet the targets of the long-term renovation strategy. Measures Entry 1 MEASURE TYPE: Not Defined (14/03/2024 14:46 PM) Research and development project LIFE IP BuildEST (https://kliimaministeerium.ee/en/buildest) continued (2022-2028) and its goal is to establish technical, admistrative, legislative framework and necessary tools for full implemetation of long-term renovation strategy. Entry 2 MEASURE TYPE: Not Defined (14/03/2024 14:44 PM) Energy- efficiency promotion- Raising awareness of the benefits and possibilities of residential reconstruction through various marketing and communication activities (success stories (video + digital + print), social media, content marketing, outdoor media, digital campaign, press releases, articles, interviews on TV and radio). Entry 3 MEASURE TYPE: Implemented (14/03/2024 14:40 PM) Reconstruction grant 2022-2027 strategy is implementing through the Estonian Operational program EE measures: For the period from 2022-2027 the government allocated 330 million euros from the European Union Structural Funds for the reconstruction of apartment buildings. The grant finances both the complete reconstruction of apartment buildings and, as an individual activity, the replacement of a heating device in apartment buildings that use gas, stove or electric heating with a heating device that uses ren ewable energy sources or the connection of these apartment buildings to a district heating network. Activities supported by the grant provide energy efficiency for apartment buildings and encourage the use of renewable energy. The volume of funds in 2023 was 80 million euros and all available funding was allocated. https://kredex.ee/en/kodudkorda Entry 4 MEASURE TYPE: Implemented (14/03/2024 14:38 PM) Reconstruction grant 2014-2024 was fully implemented under the Estonian operational Program level, under the EU Structural Fund support measure 148 mln eur. The scheme was fully implemented. Entry 5 MEASURE TYPE: Adopted (14/03/2024 14:43 PM) Under the Estonian Recovery and Resilience Facility, the CID (Riigi Tugiteenuste Keskus (rtk.ee): https://pilv.rtk.ee/s/WHxNJqQxq3zEQJz) and European Council implementing decision the energy efficiency is one of the key factors. a)The investment support for the renovation of apartment buildings with budget allocation 44,6 mln eur. The objective of the measure ist o boost deep renovation of apartment buildings in order to increase energy efficiency, reduce energy consumption and improve the living conditions in apartment buildings. The objective is also to increase renovation rates in areas with lower property value (directly linked to the Country Specific Recommendation) b) Investment of support for small- residential houses for private owners with budget allocation 31,3 mln eur. The objective of the measure is to boost deep renovations of private dwellings in order to increase energy efficiency, reduce energy consumption and to improve the living con ditions. Comments State of play CSR 4 Subpart 5: Continue efforts to increase the share of sustainable transport by electrifying the rail network and through taxation that incentivises the gradual renewal of the vehicle stock towards zero or low-emission vehicles. Measures Entry 1 MEASURE TYPE: Not Defined (14/03/2024 14:46 PM) Preparations for the electrification of the railways began in 2019. Currently, you can travel by electric train from Tallinn to Turba, Paldiski and Aegviidu. By 2025, the electrified railway network will be extended to Tartu and by 2027 to Narva. In the course of electrification, a new 25 kV AC overhead line and new substations will be built on the Tallinn-Tapa-Tartu and Tapa-Narva railway line. To the west of Tallinn, the existing 3 kV DC electricity system will remain in use. The goal of the project is to bring rail transport to a new level of quality and significantly reduce the environmental impact of the transport sector by using renewable energy in rail transport. Comments State of play CSR 4 Subpart 6: Step up policy efforts aimed at the provision and acquisition of skills and competences needed for the green transition. Measures Entry 1 MEASURE TYPE: Not Defined (14/03/2024 15:05 PM) List of activities (Ministry of Education and Research): • Supporting the growth of knowledge-intensive business in Eastern part of Estonia (including green business). • The increase in the volume of continuing education in Eastern part of Estonia, as well as the development and launch of new level study programs in vocational and higher education (including green competences). • Implementation of Estonian Research and Development, Innovation and Entrepreneurship Strategy 2021—2035 roadmaps (including valuing local resources and Smart and sustainable energy soluti ons). • Determination of the conditions for the thematic research and development programs of the R&amp;D&amp;I strategy roadmaps. • Ensuring the availability of information on green technology research and development services and research directions. • Creating additional measures to raise awareness of the green transition, which promote the cooperation of companies with NGOs, start-ups and universities, including the development of a user view suitable for green issues in Estonian Research Information System. • Promotion of international research cooperation in the green transition. • Adding and updating knowledge and skills related to the green transition in formal education curricula. • Analysis and proposals for updating the text of the Vocational Act. • Development of new green skills modules and subjects as well as continuing education curricula to develop green skills and support the green transition of companies. • Mapping green skills, reflecting them in professional standards and skill profiles. • Mappin g the need to develop skills of general education schools that are of central importance from the point of view of the green transition of teachers, offering additional training on green skills and sustainable development. • Mapping the training needs of teachers, vocational teachers, and adult educators in skills important from the point of view of the green transition and providing additional training • Provision of advanced training and micro-qualification training to support the green transition of comp anies. • Research and development activities and innovation based on the needs of business, supporting the circular economy. Entry 2 MEASURE TYPE: Implemented (14/03/2024 15:01 PM) From January 2024, reskilling and upskilling schemes were widened, including new measure for acquiring micro-credentials to support the smooth job transition of the oil-shale workers. The measures are financed from Just Transition Fund (JTF). Comments State of play left top 0 0 CSR.2022.1 CSR 1 Subpart 1: In 2023, ensure that the growth of nationally financed primary current expenditure is in line with an overall neutral policy stance, taking into account continued temporary and targeted support to households and firms most vulnerable to energy price hikes and to people fleeing Ukraine. Stand ready to adjust current spending to the evolving situation. Measures Comments State of play CSR 1 Subpart 2: Expand public investment for the green and digital transitions, and for energy security taking into account the REPowerEU initiative, including by making use of the Recovery and Resilience Facility and other Union funds. Measures Comments State of play CSR 1 Subpart 3: For the period beyond 2023, pursue a fiscal policy aimed at achieving prudent medium-term fiscal positions. Measures Comments State of play CSR.2022.2 CSR 2 Subpart 1: Proceed with the implementation of its recovery and resilience plan, in line with the milestones and targets included in the Council Implementing Decision of 29 October 2021. Measures Comments State of play CSR 2 Subpart 2: Submit the 2021-2027 cohesion policy programming documents with a view to finalising their negotiations with the Commission and subsequently starting their implementation. Measures Comments State of play CSR.2022.3 CSR 3 Subpart 1: Strengthen social protection, including by extending the coverage of unemployment benefits, in particular to those with short work spells and in non-standard forms of work. Measures Entry 1 MEASURE TYPE: Implemented (09/02/2023 11:33 AM) Since 1 June 2022 the subsistence level is 200 euros per month for a person living alone or for the first family member of the family; 240 euros (120% of single rate) per month for each child under 18 years of age and 160 euros (80% of single rate) per month for the second and each following adult family member. Entry 2 MEASURE TYPE: Implemented (09/02/2023 11:32 AM) • Annual indexations have constantly raised Estonia's old-age pension. In 2022, the pensions increased approximately 7,9% as a result of indexation, which is expected to make the average old-age pension 595 €. An additional pension increase and an income tax exemption for persons aged 65+ from 1 January 2023 leaves around 575 € more in retirement pensions per year for the elderly receiving an average old-age pension. The benefit for a pensioner living alone increased from 115 € to 200 € in 2022. It is estim ated that an increase in the basic part of the pension will help to improve the livelihoods of more than 321,000 pensioners and an increase in the national pension rate is estimated to support the subsistence of 3,200 national pensioners. The payment of the benefit for a pensioner living alone will help to improve the income of almost 90,000 pensioners. Entry 3 MEASURE TYPE: Adopted (09/02/2023 11:31 AM) The bill for flexible unemployment insurance benefits, that links the duration of the benefit payment to the state of the labour market was approved by the Parliament on 16 November 2022. The unemployment insurance benefit shall be paid for longer if the situation on the labour market is bad and the number of unemployed is increasing. If it is easier to find a job and the number of unemployed is low, the benefit is paid as long as the so-called base period is set at the time of application. The aim is to gi ve people confidence in difficult situations and to motivate them to return to work quickly in better times. The amendment is expected to enter into force on 30 June 2023. Comments State of play CSR 3 Subpart 2: Improve the affordability and quality of long-term care, in particular by ensuring its sustainable funding and integrating health and social services. Measures Entry 1 MEASURE TYPE: Implemented (09/02/2023 11:37 AM) The Government allocates additional 40 million euros from the state budget in 2023 to improve the availability and quality of general care services both in care homes and services that support living at home. In 2024, nearly 57 million euros will be provided to the local government's revenue base from the state budget. The funding will increase yearly in accordance with the income tax revenues and is expected to reach 62 million euros by 2026. Entry 2 MEASURE TYPE: Implemented (09/02/2023 11:34 AM) On 13 April 2022, the Parliament adopted amendments to the Social Welfare Act and Family Law Act, that stipulate the long-term care definition, task local governments with an obligation to identify/asses the need for support for a person with a care burden and while providing assistance, prefer home services to institutional ones. The amendments entered into force on 8 May 2022. Entry 3 MEASURE TYPE: Announced (09/02/2023 11:35 AM) In 2022 legislative intent was prepared with two topics: 1) proposals to extend the right to use care leave and creating a social tax incentive to support reconciling work, caring and family life and 2) proposals to reduce out of pocket payments for 24-hour general care service (Care Reform) - legal amendments were developed in Social Welfare Act and Income Tax Act. Preparation of amendments to the law related care leave and social guarantees for people with care burden require further discussions, politica l support, finances, and IT developments and will be moved on from 2024. Entry 4 MEASURE TYPE: Adopted (09/02/2023 11:36 AM) On 29 September 2022 the Government adopted amendments to the Social Welfare Act that reduce a person's co-payment for general care services. The local government shall finance the care costs (care workers labor costs, training costs etc.) Costs related to accommodation, meals and additional personal needs, will be covered by the service users. People with lower incomes are entitled to additional compensation by municipality. It is expected that the general care home service will become available for an ave rage pension. The amendments to the Social Welfare Act and Income Tax Act was adopted on 7 December 2022 and reform enter into force on 1 July 2023. Comments State of play CSR.2022.4 CSR 4 Subpart 1: Reduce overall reliance on fossil fuels and diversify imports of fossil fuels Measures Entry 1 MEASURE TYPE: Implemented (15/02/2023 11:02 AM) From 31st of December 2022, the Government has banned the import of Russian gas. Entry 2 MEASURE TYPE: Implemented (15/02/2023 11:01 AM) To reduce the dependency on imports of Russian gas, from 15th of December 2022, a LNG terminal was commissioned in the Gulf of Finland. Comments State of play CSR 4 Subpart 2: by accelerating the deployment of renewables, including through further streamlining of permitting procedures, Measures Entry 1 MEASURE TYPE: Implemented (15/02/2023 11:03 AM) Under this, two tenders for additional renewable electricity have been decided (450 GWh/y and 650 GWh/y). The first tender was launched on 25th of November 2021. Entry 2 MEASURE TYPE: Announced (15/02/2023 11:04 AM) The second tender for additional renewable electricity will be launched at latest by 28th of February 2023. Entry 3 MEASURE TYPE: Adopted (15/02/2023 11:03 AM) On 1st of November 2022, The Parliament adopted a bill on increasing the renewable electricity production in Estonia to 100% of the total consumption by 2030. Comments State of play CSR 4 Subpart 3: ensuring sufficient capacity of interconnections Measures Comments State of play CSR 4 Subpart 4: and strengthening the domestic electricity grid. Measures Entry 1 MEASURE TYPE: Implemented (15/02/2023 11:06 AM) On 15th of August 2022, the largest distribution system operator received funding of 8 million euros to increase the possibilities of connection electricity producers to the grid and to strengthen the electricity distribution grid against climate changes. Comments State of play CSR 4 Subpart 5: Increase energy efficiency, including of buildings, to reduce energy consumption. Measures Entry 1 MEASURE TYPE: Implemented (15/02/2023 11:08 AM) On 1st of November the Ministry of Economic Affairs and Communications launched a campaign to raise awareness of energy efficiency and energy savings in buildings and industry. The electricity consumption in 2022 declined by 5,6%, gas consumption declined by 26% (due to high prices). Comments State of play CSR 4 Subpart 6: Intensify efforts to improve the sustainability of the transport system, including through electrification of the rail network and by increasing incentives to encourage sustainable and less polluting transport, including the renewal of the road vehicle stock. Measures Comments State of play left top 0 0 CSR.2021.1 CSR 1 Subpart 1: In 2022, maintain a supportive fiscal stance, including the impulse provided by the Recovery and Resilience Facility, and preserve nationally financed investment. Measures Comments State of play CSR 1 Subpart 2: When economic conditions allow, pursue a fiscal policy aimed at achieving prudent medium-term fiscal positions and ensuring fiscal sustainability in the medium term. Measures Comments State of play CSR 1 Subpart 3: At the same time, enhance investment to boost growth potential. Pay particular attention to the composition of public finances, on both the revenue and expenditure sides of the budget, and to the quality of budgetary measures in order to ensure a sustainable and inclusive recovery. Prioritise sustainable and growth-enhancing investment, in particular investment supporting the green and digital transition. Measures Entry 1 MEASURE TYPE: Adopted (27/01/2022 12:28 PM) The implementation of RRF covers the priorities: GREEN TRANSITION Reform: Green transition of enterprises The objective of the reform is to improve the green transition in the business sector, which is expected to have economic, environmental and social benefits by making existing businesses more efficient and environmentally friendly (resource efficiency, new green transition certificates and market authorisations for products) and by supporting the emergence of new green technology companies (development and deployment of green technologies, new opportunities for the valorisation of bio-resources). The reform shall consist of the set-up of a broad-based Green Transition Task Force to foster cooperation between the green technology stakeholders and the adoption of legislation necessary for the implementation of complementary investments to support the green transition of companies with modernisation of business models, green technology development and the Green Fund. The implementation of the reform shall be completed by 31 December 2022. Entry 2 MEASURE TYPE: Adopted (27/01/2022 12:28 PM) The implementation of RRF covers the priorities: GREEN TRANSITION Energy and energy efficiency (including decarbonising the energy sector) Reform: Energy efficiency promotion The objective of the reform is to reduce the administrative barriers to energy efficient renovations by advising apartment associations, private households and local governments on legislation, technical aspects and financing of renovations. The reform also supports the use of innovative solutions such as renovation using pre-fabricate d elements in order to increase renovation capacity and reduce the carbon footprint of the building stock (economising on the materials and ensuring quality). The reform aims to increase renovation rates in areas with lower property value. Entry 3 MEASURE TYPE: Adopted (27/01/2022 12:27 PM) The implementation of RRF covers the priorities: GREEN TRANSITION Energy and energy efficiency (including decarbonising the energy sector) Reform: Boosting the green transition in the energy economy The aim of this measure is to contribute to decarbonising the energy production and consumption in Estonia by updating targets and actions of Estonian energy policy (including those related to the phase out oil shale) and by removing administrative barriers to renewable energy installations. The National Develop ment Plan of the Energy Sector shall be updated and shall include targets on renewable energy production, energy efficiency and security of supply. The plan will also include actions to reduce dependency on oil shale in the Estonian energy sector and targets on the phase-out of oil shale in the energy sector altogether. Investments support renovation of apartment and small residential buidings, strengthening electricity grids to increase renewable energy production and pilot Energy Storage Programme. Entry 4 MEASURE TYPE: Adopted (27/01/2022 12:27 PM) The implementation of RRF covers the priorities: GREEN TRANSITION Sustainable transport Reform: Deploy safe, green, competitive, needs-based and sustainable transport and energy infrastructure The objective of the reform is to reduce the CO2 emissions of the transport sector and incentivise the uptake of sustainable modes of transport. The measure consists of adoption and implementation of the new Transport and Mobility Development Plan and the related Implementation Plan. The focus of the Plan is to reduce the environmental footprint of transport systems and it shall include measures to develop interconnected and shared mobility in urban areas at the expense of private cars and promote a comprehensive framework of light mobility (on foot or bicycle) in areas outside major urban centres. Railway investments shall be directed towards increasing the speed and safety of journeys and adding connections for both passenger and freight transport. Investments include construction of railways, tramlines, pathways and multimodal joint terminal. Entry 5 MEASURE TYPE: Adopted (27/01/2022 12:26 PM) The implementation of RRF covers the priorities: DIGITAL Digital transformation of enterprises Reform: Skills reform for the digital transformation of businesses The objective of the reform is to contribute to strengthening the capacity of businesses at management level to steer and foster the digital transition, as well as to ensuring the availability of sufficient ICT professionals possessing up-to-date skills and knowledge, so that Estonian companies can fully seize the opportunities offered by the digit al transition. It also aims at offering new career opportunities to both employed and unemployed people through upskilling and retraining in ICT, as well as through a better recognition of skills acquired outside formal learning. The measure also aims to contribute to increasing the participation of women in ICT training and ICT professions. Entry 6 MEASURE TYPE: Adopted (27/01/2022 12:26 PM) The implementation of RRF covers the priorities: DIGITAL Reform: Supporting the competitiveness of enterprises in foreign markets The objective of the measure is to increase the export capacity and competitiveness of Estonian companies, including notably those of the ICT sector. The measure is expected to be particularly relevant for SMEs. It shall also take advantage of the possibilities offered by digital tools. Investments into digital transformation in enterprises, development of e-construction and digi tal waybill services. Entry 7 MEASURE TYPE: Adopted (27/01/2022 12:25 PM) The implementation of RRF covers the priorities: DIGITAL Digital State Reform: Creation and development of a centre of excellence for data governance and open data The objective of the measure is to foster a better management of the data collected and held by the Estonian public authorities. It aims at improving the quality of the data, increase its use for decision-making as well as its availability as open data, so that it may also be reused by other stakeholders. Entry 8 MEASURE TYPE: Adopted (27/01/2022 12:25 PM) The implementation of RRF covers the priorities: DIGITAL Digital State Reform: Development of event services and proactive digital public services for individuals The objective of the measure is to improve the efficiency of the delivery of public services and reduce the administrative burden for citizens. Entry 9 MEASURE TYPE: Adopted (27/01/2022 12:24 PM) The implementation of RRF covers the priorities: DIGITAL Digital State Reform: Development of event services and digital gateway for entrepreneurs The objectives of the measure are to improve the efficiency and the quality of the delivery of public services and reduce the administrative burden for entrepreneurs. Entry 10 MEASURE TYPE: Adopted (27/01/2022 12:23 PM) The implementation of RRF covers the priorities: DIGITAL Digital State Reform: Establishing the strategic analysis of money laundering and terrorist financing in Estonia The objective of the reform is to strengthen the capacity of the Financial Intelligence Unit to identify money laundering schemes and channels at an early stage. Entry 11 MEASURE TYPE: Adopted (27/01/2022 12:23 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: A comprehensive change in the organisation of health care in Estonia The objective of the reform is to improve the resilience of the Estonian health system, including for coping with crises, thus ensuring that people have access to high-quality, integrated healthcare throughout Estonia. Entry 12 MEASURE TYPE: Adopted (27/01/2022 12:22 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Strengthening primary health care The objective of the reform is to ensure access to general medical care, improve the continuity of treatment and make provision of primary health care more flexible and humancentred. Entry 13 MEASURE TYPE: Adopted (27/01/2022 12:22 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Renewal of the eHealth Governance The objective of the reform is to update the governance framework for eHealth with a view to better responding to the needs of the health system and ensure the development of digital solutions to support a sustainable health system in Estonia. Entry 14 MEASURE TYPE: Adopted (27/01/2022 12:21 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Extending the duration of unemployment insurance benefits The objective of the reform is to address the long-standing challenge of improving the adequacy of the social safety net. Entry 15 MEASURE TYPE: Adopted (27/01/2022 12:21 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Long-term care The objective of the reform is to improve the provision of longterm care. Entry 16 MEASURE TYPE: Adopted (27/01/2022 12:20 PM) The implementation of RRF covers the priorities: HEALTHCARE AND SOCIAL PROTECTION Reform: Reducing gender pay gap The objective of the reform is to reduce the gender pay gap. The reform consists of the adoption of the Welfare Development Plan for 2023-2030 and its implementation and the roll out of a digital gender pay gap tool. Investments cover health care and measures reducing youth unemployment. Comments State of play CSR 1 Subpart 4: Give priority to fiscal structural reforms that will help provide financing for public policy priorities and contribute to the long-term sustainability of public finances, including, where relevant, by strengthening the coverage, adequacy and sustainability of health and social protection systems for all. Measures Comments State of play left top 0 0 CSR.2020.1 CSR 1 Subpart 1: In line with the general escape clause, take all necessary measures to effectively address the pandemic, sustain the economy and support the ensuing recovery. When economic conditions allow, pursue fiscal policies aimed at achieving prudent medium-term fiscal positions and ensuring debt sustainability, while enhancing investment. Measures Entry 1 MEASURE TYPE: Adopted (27/01/2022 11:27 AM) 100 million for turnover and investment loans of rural companies, 50 million for guarantees, 50 million for capital lease. The allocation of grants is available until ent of 2021 Entry 2 MEASURE TYPE: Adopted (27/01/2022 11:27 AM) 550 million for working capital and investment loans of companies, 104 million for loan guarantees, 300 million for support purchases of shares in strategic companies, 35 million for support of small businesses (incl. tourism sector). The allocation of grants is available until ent of 2021. The companies need for loans and loan garantees has been lower than expected. Entry 3 MEASURE TYPE: Adopted (27/01/2022 11:28 AM) 193 million euros for rescheduling the tax debt, reducing interest rates, lowering fuel excise duty, suspending payment of second pillar pension contributions, supporting local governments, etc. The period of lower fuel and electricity excise duties has been extended by a year. Entry 4 MEASURE TYPE: Adopted (11/12/2020 17:04 PM) 268 million euros to the Unemployment Insurance Fund for labour market measures and for compensation of sick leave days. Comments State of play CSR 1 Subpart 2: Improve the accessibility and resilience of the health system, including by addressing the shortages of health workers, strengthening primary care and ensuring the supply of critical medical products. Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:36 PM) Financing of health care (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) In March 2021 Government has introduced the analysis with the proposal to ensure the sustainability of financing health care and to expand the health insurance coverage (2) The Government didn’t make any concrete decision to move forward to UHC. (3) From 2021 uninsured persons are covered the following health services: (a) Treatment of COVID-19 and related health care for SARS-CoV-2 (b) Diagnostic testing and related health care for a person suspected of having COVID-19 due to SARS-CoV-2 (c) Health care services related to participation in the cancer screening programme and health care services necessary as a result of the screening (4) In 2020 Estonian Health Insurance Fund and Ministry of Social Affairs analyzed person based OOP payments in health insurance system (a) 5% of households OOP payments was more than 21% of the household’s income (b) The biggest OOP payment share was in dental care and prescription drugs (c) From 2022 we added to the group whose dental care benefit is up to 85 euros per year following a) registered unemployed persons; b) recipients of subsistence benefits. Entry 2 MEASURE TYPE: Not Defined (15/02/2022 16:34 PM) Health workforce (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Consensus agreement on admission of general nurse students will increase +83 from 2022 and +183 from 2023 (2) 4 residency programs will be prolonged in 2022 to meet the specialization requirements (3) Additional projects "Nurses back to health care" and "Doctors back to health care" are financed (4) Beginners allowance requirements are being adjusted for better motivating doctors to work outside Tallinn o r Tartu and their adjacent areas to lessen workforce shortages (Q3 2022) (a) applying period is prolonged from 3 months to 1 year from the date of starting to work (b) possible to apply for allowance when more than 5 years has passed from graduating residency or specialisation is acquired without residency (c) it will be possible to pay the initial allowance up to three times the amount of the allowance (5) Collective Agreement is signed between health care providers and professional organizations to agree on minimum wages, work and rest time, workload, training, occupational health Entry 3 MEASURE TYPE: Not Defined (15/02/2022 16:31 PM) Approval of the Strategic Framework for addressing health workforce shortages (Q4 2022) (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Consensus agreement will be signed between ministries, health care colleges and professional organizations to increase the admission of general nurse students +83 in 2022 and +183 starting from 2023 (2) Ministry of Social Affairs and Ministry of Education and Research have agreed to apply for additional 15,1 mln euros for the next State Budget Strategy 2023-2026 (3) Target to reach 11 825 working nurses by 2030 Entry 4 MEASURE TYPE: Implemented (23/12/2021 11:01 AM) Digital solutions are used to improve accessibility – in COVID-19 pandemic national central health information system was the benefit we could use in order to tackle the situation – for example in the beginning the COVID-19 laboratory test results sent to health information system could be accessed easily by central patient portal, also the EU digital COVID certificate is available through the same patient portal. For vaccination the central digital booking system has been widely used for to set a time for vaccination. Also extension of e-consultation between family physicians and specialist doctors, introduction of remote consultation for patients by specialist doctors. Entry 5 MEASURE TYPE: Implemented (11/12/2020 15:39 PM) To alleviate the shortage of staff, the training order of health care professionals and specialists will be increased. In addition, the return of specialists working outside the health sector to the health care sector will be supported through a corresponding training course for nurses and doctors. Doctors will also be motivated to work outside large centres with the help of start-up support, and the system is planned to be made more flexible. Entry 6 MEASURE TYPE: Implemented (11/12/2020 14:37 PM) For strengthening the primary level health care, implementation of the health centre programme will continue (until 2023) in order to provide a wider range of services in modern health centres through larger teams that are gathered around family physicians. Entry 7 MEASURE TYPE: Announced (11/12/2020 15:48 PM) In 2020, the state budget covered additional expenses of 95 million euros incurred by the Estonian Health Insurance Fund during the spring COVID-19 crisis. During the state budget negotiations, it was decided to allocate 143,4 million euros to the Health Insurance Fund for the next year and a total of 540 million euros for the years 2021-2024 to cover the deficit caused by the decrease in social tax receipts. The government also decided to allocate another € 8 million from the reserve to compensate for COVID-19's exceptional health workforce costs. Entry 8 MEASURE TYPE: Announced (11/12/2020 15:43 PM) The Ministry of Social Affairs is preparing a draft of primary health care strengthening act, the aim of which is to improve the availability of family medical care and the continuity of list services, to make the organization of family medical care more flexible and people-oriented. The rights of nurses are also being extended. The law regulates the situation where the list is temporarily served by two doctors in order to allow the retiring family doctor to hire a new family doctor to hand over the list, w ho can thus gain experience to take over the list smoothly. As a fundamental change, the draft provides for the possibility to provide medical care in a situation where public competitions to find a family doctor have repeatedly failed and the list is unexpectedly left without a doctor. The amendment enables the hospital network development plan to temporarily service people on the list who have been left without a family doctor in order to ensure medical care corresponding to the quality of general medical care until a new family doctor is found. Entry 9 MEASURE TYPE: Announced (11/12/2020 14:39 PM) To expand insurance coverage and increase the availability of health care services, possibilities for increasing the scope of health insurance coverage and reducing the self-financing burden are being analysed. Entry 10 MEASURE TYPE: Announced (11/12/2020 14:38 PM) The system of strategic stocks in Estonia, including the stock of medicines and medical devices, is being renewed. Peoples-centred integrated hospital network plan for 2040 is also being prepared and updated (Person-Centred Integrated Hospital Master Plan in Estonia). Comments State of play CSR.2020.2 CSR 2 Subpart 1: Strengthen the adequacy of the social safety net, including by broadening the coverage of unemployment benefits. Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:03 PM) Youth employment (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) the Decree of the Minister of Health and Labour to strengthen the “My First Job” scheme in on unofficial consultations will partners and is expected to enter into force at latest by the end of the March 2022. (2) the Reinforced Youth Guarantee Action Plan is on official consultations to be approved by other ministries and partners and is expected to be presented to the Government at latest in the beginni ng of II quarter of 2022. Entry 2 MEASURE TYPE: Not Defined (15/02/2022 16:01 PM) Pensions (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Annual pension indexation 7,9% in 2022 average old-age pension 595 euros (2) Extraordinary pension increases in 2023 in 2023 I pillar pension increase by 20 euros (3) Additional tax exemption for pensioners in 2023 the average pension will be exempt from income tax The benefit for a pensioner living alone will increase from 115 euros to 200 euros in 2022. Entry 3 MEASURE TYPE: Not Defined (15/02/2022 15:59 PM) State compensation for energy price increase (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) reimbursement of 50% of the electricity network fee to all household consumers (2) 100% reimbursement of electricity network charges to non-household customers (3) 100% reimbursement of gas network charges to all household and commercial customers (4) compensation for up to 80% increase in electricity, gas and central heating bills for lower income families the number of applicants is estimated at between 250,000 and 300,000 households (5) reimbursement of the part of the electricity and gas bill exceeding the price ceiling within the limits set for all household consumers Entry 4 MEASURE TYPE: Implemented (11/12/2020 15:32 PM) In June 2020 Parliament adopted amendment to the Labour Market Services and Benefits Act and Unemployment Insurance Act: - Starting from the beginning of 2021 the 31-fold daily rate of unemployment allowance shall not be less than 50 per cent of the previous year minimum monthly wage rate. Entry 5 MEASURE TYPE: Implemented (11/12/2020 15:31 PM) In June 2020 Parliament adopted amendment to the Labour Market Services and Benefits Act and Unemployment Insurance Act: - Starting from the 1st August 2020 the replacement rate of unemployment insurance benefit for the period of 1 to 100 calendar days increased from the 50 per cent level to 60 per cent. Entry 6 MEASURE TYPE: Announced (15/02/2022 15:54 PM) Measures for children with higher care needs (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) June 2022 – proposal to the Government on integration of health, education, social protection and employment needs assessments. With this we: * will reduce the administrative burden on parents and speed up the receipt of help * free up the resource of specialists for the actual provision of services * assess the needs of the child as a whole and can better monitor the impact of the proposed measures (2) Dec 2022 – legislative intent to update disability assessment policy Entry 7 MEASURE TYPE: Announced (15/02/2022 15:51 PM) Action Plan on an Integrated Care Model (as presented on RRP/Semester fact finding mission seminar on February 10, 2022) (1) Proposal on the co-ordination model for social and health services + funding – Jun 2022; (2) Action plan for implementing the co-ordination and funding model – Dec 2022; (3) IT solutions for integrated service provision – Dec 2024; (4) Preparations for ICF – Dec 2022; (5) In-service training for social and health professionals – Dec 2023; (6) Implementation of the coordination model of the person-centred welfare and health system at local level – Dec 2023; (7) Creating assumptions for the use of data for policymaking, prevention and proactive service provision – Dec 2025 Entry 8 MEASURE TYPE: Adopted (11/12/2020 15:38 PM) On 19 November 2020, the Government approved a temporary extension of the regulation of sickness benefits from the second day of the sick leave. The new system is scheduled to run from 1 January to 30 April 2021 and will cost an estimated € 5 million. According to the draft approved by the government, the deductible of employees in compensating for sick days will be reduced from three days to one day. In addition, the responsibility of employers for the payment of sickness benefits, which reimburse employee s for 70 percent of the employee's average salary from the second to the fifth day of illness, changes temporarily. The liability of the Estonian Health Insurance Fund will increase, which will in future compensate the costs of sickness benefits from the sixth day of illness. Temporary reimbursement of sick days from the second day helps to maintain workers' incomes in the event of illness, reduces the risk of being ill at work and thus helps to limit the spread of COVID-19. The amendment makes it possible to pay compensation to close contacts of infected people under the same conditions. Entry 9 MEASURE TYPE: Adopted (11/12/2020 15:35 PM) On 10 December 2020, the Government approved and submitted to the Parliament (Riigikogu) the draft Family Benefits Act, according to which the period of unemployment caused by the COVID-19 crisis will not be taken into account when calculating parental benefits for the next three years. The draft law has a fixed term, it is applied in the calculation of parental benefit granted to parents of children born between 01.01.2021 and 31.12.2023. In addition to those registered as unemployed, the changes also affe ct parents of children with special needs who were on unpaid leave from their employer during an emergency to take care of their children during distance learning in schools. Comments State of play CSR.2020.3 CSR 3 Subpart 1: Front-load mature public investment projects Measures Entry 1 MEASURE TYPE: Adopted (23/12/2021 11:03 AM) In 2021, allocations for research and development expenditures in the state budget increased significantly, reaching 1% of GDP. Additional resources were directed to research in research institutions, the offspring of researchers and support to research and development by companies. Also, in the summer a new joint Strategy for Research, Development, Innovation and Entrepreneurship for 2021-2035 was adopted, which sets common goals for the research and development, innovation and entrepreneurship. The strate gy places a stronger focus than before on increasing the influence of science and researchers and on the use of research results in solving Estonia's development needs, including green and digital transition. With the help of the RRF, Estonia plans to support research and innovation activities in companies that are engaged with upcycling biological resources or developing green technologies. To help create new green technology businesses, it is also planned to organise idea contests and hackathons, as we ll as to run development programmes and accelerators for start-ups. Comments State of play CSR 3 Subpart 2: and promote private investment to foster the economic recovery. Measures Entry 1 MEASURE TYPE: Adopted (11/12/2020 16:22 PM) In June, the government decided to carry out the procurement of a “design-build-finance-maintain” type PPP pilot project for the four-line construction of the Libatse-Nurme road section of the Tallinn-Pärnu-Ikla road. In addition, it was decided to provide the Center of Excellence for Public-Private Partnerships with EUR 1 million from the funds of the integrated project of state roads for the preparation of PPP procurements. Additional PPP projects are under consideration. Comments State of play CSR 3 Subpart 3: Focus investment on the green and digital transition, in particular on digitalisation of companies, Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:21 PM) Green transition in enterprises (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Green Transition Task Force created. First meeting in Dec 2021, next 08.02. Mandate to set up working groups; (2) Working Group for the development programme created. Project manager in EIC. First meeting 02.02, next 23.02; (3) MoEAC and SmartCap agreement signed. Green Fund investment policy approved by AS SmartCap supervisory board Agreement of the financing of equity investment and the s ubscription of SmartCap Green Fund units signed in Dec 2021 Entry 2 MEASURE TYPE: Announced (11/12/2020 16:44 PM) Estonian Government agreed initial package of reforms to support green transition. The package will be presented during RRP negotiations. It will include: Enterprise Green Fund, introduction of innovative and resource efficient green technologies, increasing resource efficiency in industrial enterprises, waste recycling projects, introduction of innovative resource-efficient green technologies, support for the business model of the manufacturing companied, valorisation of bio-resources in agriculture, fores try, fisheries, aquaculture and the food industry. It also includes promoting the deployment of integrated hydrogen technologies, strengthening the electricity grid to increase renewable energy production capacity and adapt to climate change (eg storms). Entry 3 MEASURE TYPE: Announced (23/12/2021 10:54 AM) Estonian Government agreed initial package of reforms to support digital transition in public sector. The package will be presented during RRP negotiations. It will include: development of consolidated services and launch of an interconnected institution, investments in central server and cloud infrastructure and migration of information systems, improvement of the quality during the transfer of jobs, establishment of the shipping capacity of the data embassy and its operation (as an extension of the nation al cloud). Also #Bureaucrat program for proactive delivery of public services to virtual assistants; transition to event services in citizen communication; the development of event services and digital gateway for entrepreneurs; redesigning data management and ensuring the data quality of key registers, including the promotion of open data; building the digital capacity of civil society. Increasing the availability of the last mile of Internet connection and new development of the Population Register. Entry 4 MEASURE TYPE: Announced (11/12/2020 16:33 PM) Estonian Government agreed initial package of reforms to support digital transition in private sector (digitalisation of companies). The package will be presented during RRP negotiations. It will include: Support for the digitization and real-time data transfer of processes in industry (including defense), transport, logistics, construction and tourism; development of e-construction, including development of public services of the e-construction platform, support measure for prototyping and development of digital solutions for companies, creation and introduction of standards. Comments State of play CSR 3 Subpart 4: research and innovation, Measures Entry 1 MEASURE TYPE: Implemented (06/03/2025 11:11 AM) Ministry of Economic Affairs and Communication (MoEAC) has significantly increased its investments into private sector research and innovation. Flagship program “Applied research program” (starting 2022) is supporting applied research and experimental development projects, each year ca 50 projects are funded and over 30 million euros are invested. In addition, more than 200 companies are consulted each year. In 2024 we launched a pilot support scheme which mimics R&amp;D tax incentives by partially paying back R&amp;D personnel’s income tax. In 2024. we also went ahead with the establishment of national research and technology organization (Applied Research Center) by increasing share capital of AS Metrosert to develop biorefining field of activity. Entry 2 MEASURE TYPE: Adopted (11/12/2020 16:45 PM) In 2021, research and development expenditures in the state budget will increase significantly, reaching 1% of GDP. Additional resources will be directed to research in research institutions, the offspring of researchers and support to research and development by companies. Comments State of play CSR 3 Subpart 5: clean and efficient production and use of energy, Measures Entry 1 MEASURE TYPE: Implemented (11/12/2020 16:53 PM) In 2020, the first two lower offers of renewable electricity were conducted in Estonia. As a result, more than 10 gigawatt-hours of green electricity with a much lower need for support will enter the market. The aim of the lower supply is to increase the share of renewable electricity in Estonia and at the same time to ensure the lowest possible renewable energy fee on the electricity bills of people and companies through an open tender. The next lower bid of up to five gigawatt-hours is expected to be anno unced at the end of this year. This will be followed by a procurement of 450 gigawatt-hours in the coming year and 650 gigawatt-hours in 2023. In the first nine months of 2020, approximately 1,574 gigawatt-hours of green electricity was produced in Estonia, which is approximately a quarter of the country's consumption. It is believed, that increase of production and consumption will be accompanied by new investments in clean energy production. Comments State of play CSR 3 Subpart 6: resource efficiency, and Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:24 PM) Publication of calls for applications for renovation grants (Q2 2022) (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) Support for renovation of apartment buildings (Q2 2020) (a) Applications for support were accepted in Spring, 2020 to alleviate the effect of the COVID-19 pandemic (b) Projects were eligble to funding after the agreement of the Estonia's National Recovery and Resilience Plan (Q4 2021) (c) Estimated targets are to be fullfilled as planned (2600 dwellings by Q4 2024); (2) Support for renovation of small residential buildings (Q1 2022) (a) Call for renovation grant will be published in Q1 2022 due to rapid rise fo energy prices (b) Estimated targets are to be fullfilled as planned (80 dwellings by Q4 2024). Comments State of play CSR 3 Subpart 7: sustainable transport, contributing to a progressive decarbonisation of the economy. Measures Entry 1 MEASURE TYPE: Adopted (23/12/2021 10:58 AM) The government of the Republic of Estonia approved a new transport and mobility development plan in November 2021, which sets an ambitious goal to reduce CO2 emissions from the transport sector by 2400 kT -&gt; 1700 kT by 2035. At the same time, the ambitious goal is to increase the share of public transport and walking and cycling to 60% in cities. Comments State of play CSR 3 Subpart 8: Support the innovation capacity of small and medium-sized enterprises, Measures Entry 1 MEASURE TYPE: Implemented (06/03/2025 11:14 AM) Following support schemes for SME-s by the MoEAC: 1) Innovation vouchers (vouchers to procure certification, patent application, prototyping, product development etc R&amp;D services from service providers); starting from 2009; 2) experimental development grant (starting from 2020); 3) Horizon Europe (InnovativeSMEs partnership, EIC Accelerator Seal of Excellence) (starting from 2021); 4) R&amp;D support services (intellectual property, EU program NCPs, innovation diagnostics and masterclasses, innovation procurement, etc) (starting from 2023). Comments State of play CSR 3 Subpart 9: and ensure sufficient access to finance. Measures Entry 1 MEASURE TYPE: Adopted (06/03/2025 11:16 AM) In addition to the already listed actions, MoEAC offers various financial instruments that indirectly support innovation financing. To improve SMEs' access to capital, the state allocated 100 million euros to Enterprise Estonia for guarantees at the beginning of 2023 (adopted 10.02.2023) and 50 million euros for loans in the summer of 2024 (adopted 20.06.2024). Additionally, 17.5 million euros from the structural funds of the period were allocated for loans and the development of the portfolio guarantee mea sure (adopted 15.07.2023). Entry 2 MEASURE TYPE: Adopted (27/01/2022 11:29 AM) Under the supplementary budget for 2020, EUR 35 million was allocated through Enterprise Estonia to the companies most affected by the crisis, with the aim of supporting entrepreneurs in the tourism sector and micro and small enterprises and alleviating the economic difficulties of entrepreneurs. Under the supplementary budget for 2021, EUR 48 million was allocated through Enterprise Estonia to the companies most affected by the crisis, with the aim of supporting entrepreneurs in the tourism sector and micro and small enterprises and alleviating t he economic difficulties of entrepreneurs. Entry 3 MEASURE TYPE: Adopted (27/01/2022 11:30 AM) Under the supplementary budget for 2020, EUR 200.5 million was allocated to bio- and rural enterprises, with the aim of alleviating the unexpected liquidity shortage of rural enterprises through loans and loan guarantees. The financial lease of agricultural land is intended to improve access to additional money for farm owners, and the farmer replacement support is intended to ensure that livestock farmers and growers are provided with a replacement service under COVID-19 due to absence from work. Under the supplementary budget for 2021 no additional loan or loan garantees measures were provided. Comments State of play CSR.2020.4 CSR 4 Subpart 1: Step up the efforts to ensure effective supervision and enforcement of the anti-money laundering framework. Measures Entry 1 MEASURE TYPE: Not Defined (15/02/2022 16:11 PM) Mitigation Action Plan (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) VASP sector: MLTFPA (stronger connection with Estonia, additional requirements for the management board / owners, higher processing fee, prohibition to transfer the activity license, higher requirements for applying for a permit) (2) NPO sector: more detailed risk assessment, reporting obligation, audit requirement (3) Establishment of reporting obligations (NGOs, professionals, co-financing, servic e providers of companies) (4) At national level: (a) Development of the strategic analysis function of the FIU (b) Improving the NRA methodology (c) Improving the results of case law (incl. strengthening / extending sanctions, streamlining ML procedures) (d) Development of e-arrest (e) Establishment of an operational cooperation group (f) Development of a database of beneficial owners (g) Improving the provision and supervision of e-residency (h) NPO sector: more detailed risk assessment, reporting obligati on, audit requirement Entry 2 MEASURE TYPE: Implemented (05/03/2025 12:14 PM) At the beginning of 2021 the Financial Investigation Unit (FIU) was established under the Ministry of Finance as separate public authority (previously it was as a department withing the Police and Border guard Board). Also, in 2021 the 2nd national risk assessment (NRA) was concludes and published. At the end of 2021 the NRA action plan was adopted. During past years there have been several amendments in legislation concerning the high AML risks in virtual assets service providers (VASP) and as a result of efficient work done by FIU, from 2020 till the end of 2024 the number of VASPs has decreased from 800 to 50. At the end of 2022 Estonia successfully passed Moneyval 5th round evaluation (report was published in January 2023). From 2024 the quarterly reporting to FIU from VASP sector was established, as well we filed our 1st follow up report (FUR) to Moneyval. At the spring 2024 we started the process of our 3rd NRA, whish will be p ublished in the summer 2025. Entry 3 MEASURE TYPE: Implemented (23/12/2021 11:23 AM) Estonian national risk assessment (NRA), which is the cornerstone for the country’s risk-based fight against Money Laundering and Terrorism Financing, is under way and will be finalised by the end of the year. Respective Action Plan will be followed. 2021 update: Estonian national risk assessment (NRA), which is the cornerstone for the country’s risk-based fight against Money-Laundering and Terrorism Financing, was finalised in the spring 2021. Respective Action Plan was approved in the summer 2021 and is currently being implemented. The Governmental Committee for the AML/CTF is regularly following the implementation of the Action Plan. Entry 4 MEASURE TYPE: Announced (23/12/2021 11:21 AM) FIU IT investments were agreed by the Government as a part of Estonian RRF request. 2021 update: The Estonian RRF has been approved, including the reform and investment for increasing FIU strategic analysis capabilities. The Project is currently in preparatory phase, still pending partially due to the ongoing discussion on Operational Arrangements between the COM services and EE authorities on the overall implementation of RRF. Entry 5 MEASURE TYPE: Announced (23/12/2021 11:22 AM) Ministry of Justice has initiated a process to make administrative sanctioning system more effective in Estonia. 2021 update: Ministry of Justice is finalising a process to make administrative sanctioning system more effective in Estonia, relevant legislative proposals are currently discussed in the Parliament. Entry 6 MEASURE TYPE: Announced (23/12/2021 11:22 AM) In the budgetary process, further resources have been requested for the FIU and FSA to increase their supervisory abilities, including staff. 2021 update: FIU resources have increased in 2021 by 120 % and FSA has increased the number of full time employees in the AML supervison department in 2021 by 86% Entry 7 MEASURE TYPE: Adopted (23/12/2021 11:23 AM) To further enhance Estonian AML capabilities, Financial Intelligence Unit (FIU) will be transferred under the Ministry of Finance as an independent governmental authority. 2021 update: To further enhance Estonian AML capabilities, Financial Inteligence Unit was tranfered under the Ministry of Finance as an independent governmental authority, from 1st January 2021 Entry 8 MEASURE TYPE: Adopted (23/12/2021 11:25 AM) In June 2020, Parliament approved amendments to the Estonian Anti Money Laundering Terrorist Financing Prevention act, by which Estonia finalised transposition of 4th and 5th AMLD. 2021 update: By the end of 2021 package of further amendments to the MLTFPA has been prepared by the Ministry of Finance to mitigate risk associated with virtual assets service providers as per the NRA 2020 and the implementation of its Action Plan and to enhance Estonian anti money laundering framework. Comments State of play left top 0 0 CSR.2019.1 CSR 1 Subpart 1: Ensure that the nominal growth rate of net primary government expenditure does not exceed 4.1% in 2020, corresponding to an annual structural adjustment of 0.6% of GDP. Measures Comments State of play CSR 1 Subpart 2: Ensure effective supervision and the enforcement of the anti-money laundering framework. Measures Entry 1 MEASURE TYPE: Implemented (11/12/2020 17:34 PM) Estonian national risk assessment (NRA), which is the cornerstone for the country’s risk-based fight against Money Laundering and Terrorism Financing, is under way and will be finalised by the end of the year. Respective Action Plan will be followed. Entry 2 MEASURE TYPE: Announced (11/12/2020 17:36 PM) FIU IT investments were agreed by the Government as a part of Estonian RRF request. Entry 3 MEASURE TYPE: Announced (11/12/2020 17:36 PM) Ministry of Justice has initiated a process to make administrative sanctioning system more effective in Estonia. Entry 4 MEASURE TYPE: Announced (11/12/2020 17:35 PM) In the budgetary process, further resources have been requested for the FIU and FSA to increase their supervisory abilities, including staff. Entry 5 MEASURE TYPE: Adopted (11/12/2020 17:33 PM) To further enhance Estonian AML capabilities, Financial Intelligence Unit (FIU) will be transferred under the Ministry of Finance as an independent governmental authority. Entry 6 MEASURE TYPE: Adopted (11/12/2020 17:33 PM) In June 2020, Parliament approved amendments to the Estonian Anti Money Laundering Terrorist Financing Prevention act, by which Estonia finalised transposition of 4th and 5th AMLD. Comments State of play CSR.2019.2 CSR 2 Subpart 1: Address skills shortages and foster innovation by improving the capacity and labour market relevance of the education and training system. Measures Entry 1 MEASURE TYPE: Implemented (11/12/2020 17:50 PM) The employment program will be funded from Labor market services and benefits endowment. The financial volume in 2021 is up to 56.7 million euros, in 2022 up to 58.8 million euros, in 2023 up to 55.8 million euros. Entry 2 MEASURE TYPE: Implemented (11/12/2020 17:49 PM) Business start-up grant will be increased to 6,000 euros. Entry 3 MEASURE TYPE: Announced (15/02/2022 15:57 PM) Policy measures for reduction of gender pay gap (as presented on RRP/Semester fact finding mission seminar on February 10, 2022): (1) December 2022 - Developing a prototype of a gender pay gap tool The prototype of a gender pay gap tool for employers is in the development process Followed by the development of a digital gender pay gap tool based on prototype in co-operation with Statistics of Estonia and other parties in 2023-2024, with the aim to provide employers data and information concerning the gender pay gap and its possible reasons in their organizations and thereby support making informed decisions and take effective action in order to implement the principle of equal pay and to reduce the gender pay gap (2) March 2024 - Roll-out of a digital gender pay gap tool The digital gender pay gap tool shall be available to employers Entry 4 MEASURE TYPE: Adopted (11/12/2020 17:47 PM) On 19 November 2020, the government approved a new employment program for 2021-2023, which will help mitigate the negative labor market effects related to the spread of COVID-19 and continue to offer labor market services and benefits flexibly to the Estonian Unemployment Insurance Fund. In addition to existing services, the employment program provides continued support for people who find it difficult to stay in work. The conditions of the employer's training support will become more favorable, and counsel ing services (psychological, addiction and debt counseling) can be provided more flexibly in the future. Comments State of play CSR 2 Subpart 2: Improve the adequacy of the social safety net and access to affordable and integrated social services. Measures Entry 1 MEASURE TYPE: Announced (11/12/2020 18:08 PM) In the summer of 2020, the Ministry of Social Affairs announced a competition for local applicants, hospitals serving the region, at least five family doctors, preferably as health centers or practitioners, who are ready to implement a people-centered coordination model in cooperation with their region's social and health care partners. . With the support of the state, the coordination model will be implemented by partner associations from Tallinn, Rapla County, Saaremaa, Muhu and Ruhnu rural municipalities , Lääne-Viru and Järva counties, Viljandi city and Viljandi rural municipality and the city of Tartu. The aim of the model is to reach a situation where all those in need receive the support they need as logically and smoothly as possible, and the journey to help is continuously supported. This includes paying special attention to people with complex needs who need support and for whom it is currently particularly difficult to provide assistance. The state supports the participating regions with a training program, consistent support and practical support materials. Based on the experience and feedback of the regions participating in the project, the concept of the coordination model of the people-centered welfare and health care system implemented across the country will be supplemented so that the model can be launched anywhere in Estonia after the development project. The competition is funded by the European Social Fund, with a total amount of EUR 720,000, of which EUR 425,345 will be used to support six applicants, and the remaining amount is planned to start supporting additional regions in 2022. Entry 2 MEASURE TYPE: Adopted (11/12/2020 18:04 PM) The pension increase effective from 1 April 2021 will increase the average old-age pensioner's income by more than 20 euros. The basic part of the pension will be increased by 16 euros and in addition, the additional pension supplement for raising a child will be increased from one annual price to 1.5, which will add another 3.55 euros to the pension for one parent. At the same time, the national pension will increase by 30 euros to 251.61 euros, which will help ensure the minimum subsistence level for the recipients of the lowest pension. A total of 49.4 million euros will be allocated for the pension increase next year. Entry 3 MEASURE TYPE: Adopted (11/12/2020 18:02 PM) On 10 December 2020, the Government approved and submitted to the Parliament (Riigikogu) the draft Family Benefits Act, according to which the period of unemployment caused by the corona crisis will not be taken into account when calculating parental benefits for the next three years. The draft law has a fixed term, it is applied in the calculation of parental benefit granted to parents of children born between 01.01.2021 and 31.12.2023. In addition to those registered as unemployed, the changes also affect parents of children with special needs who were on unpaid leave from their employer during an emergency to take care of their children during distance learning in schools. Comments State of play CSR 2 Subpart 3: Take measures to reduce the gender pay gap, including by improving wage transparency. Measures Entry 1 MEASURE TYPE: Announced (05/03/2025 12:16 PM) By June 2026, Estonia will transpose the EU pay transparency directive, clarifying rules on pay transparency for both employees and employers. From 2026, Estonian employers must establish pay structures to ensure non-discrimination and transparency, evaluating all positions based on gender-neutral criteria. To assist employers in meeting these requirements, the state will provide training sessions, online courses, and guidelines on gender-neutral job evaluation. Starting in June 2026, applicants must receiv e information about pay or pay ranges before interviews. Upon request, employers must provide employees with information about the average pay level and gender pay gap for employees doing the same work or work of equal value. Employers with 100 or more employees will face monitoring and reporting requirements, and gender pay gap indicators will be disclosed to employees, the Labour Inspectorate, and the public. Comments State of play CSR.2019.3 CSR 3 Subpart 1: Focus investment-related economic policy on sustainable transport and energy infrastructure, including interconnections, on fostering research and innovation, and on resource and energy efficiency, taking into account regional disparities. Measures Comments State of play