1) up to 50% for advertisements related to concerts, including musicals;
2) up to 50% for advertisementsrelated to sports events;
3) up to 100% for advertisementsrelated to charity activities;
4) up to 100% for social advertisements;
5) according to clause 61 of this rule, up to 50% for movie advertisements*
*Tax reductions of up to 50% can be applied for advertisements of movies that have been co-financed by the state or by the local government or by a legal person governed by public law included in the national register of state and local government institutions or by Estonian Film Foundation or Estonian Culture Capital. The right to apply for tax reduction of up to 50% extends also to advertisements of movies shown in the movie theatres of Estonia, using monetary support from the distribution support fallocation committee of the Ministry of Culture and other state and local government institutions.