How does it work?

The mathematics is straightforward. Flow3 laser eye surgery can be paid in monthly instalments — €63 per month over 12 months. But here's where the Estonian employer health benefit comes in, covering more than half of that amount.

Flow3 instalments €63/month = €756/year
Employer health benefit – €400/year tax-free
Your real cost ~€356/year = ~€30/month
~€30 per month
is less than
Netflix (€13.99) + Spotify (€10.99) + one coffee per week

Consider this: for a monthly outgoing smaller than your streaming subscriptions and coffee habit combined, you gain something that transforms the rest of your life.

What law permits this?

This is neither a loophole nor a workaround. The Estonian Income Tax Act clearly states that an employer may spend up to €400 per employee per year on health promotion — free of fringe benefit tax.

Tulumaksuseadus (TuMS) § 48 lg 5⁵
"The following expenses made for the promotion of the employee's health shall not be taxed as a fringe benefit, up to €400 per employee per year, provided the employer has made them available to all employees."

Point 4 covers: "expenses for services provided by a person holding a healthcare activity licence" — KSA Eye Centre holds precisely such a licence as a registered healthcare provider.

Since 1 January 2025, the quarterly cap (€100/quarter) has been removed — a simple €400/year limit now applies.

Read the full text on Riigi Teataja →

How to ask your employer

The process is simpler than you might think. Most Estonian employers already offer a health and sports benefit — you simply need to know that laser eye surgery qualifies.

1

Check your employer's benefit

Ask your HR department or check the intranet — does your employer offer a health and sports benefit? Most do.

2

Book a Flow3 eye examination at KSA

The examination costs €69 and is deducted in full from the procedure price (within 60 days).

3

Submit the KSA invoice to your employer

Your employer reimburses up to €400 per year tax-free. Nothing special required — a standard medical services invoice.

4

The remainder — convenient instalments

After the employer benefit, your share is approximately €30 per month. That's all.

Not only in Estonia

If you don't work for an Estonian employer, there are still good options. Laser eye surgery is a medical procedure, and many countries offer tax advantages or insurance coverage.

European countries

In many EU member states, medical expenses can be deducted from income tax.

Private health insurance

Many private health insurance policies cover laser eye surgery partially or in full.

EU institutions

Staff of EU institutions may receive reimbursement of health expenses up to 100%.

Corporate packages

Many international professionals have eye surgery covered under their corporate health benefits.

Why Flow3?

This page is about financing — but the money goes towards a specific procedure. Here is why Flow3 is the most trusted choice in the Baltics.

55,000+
procedures, 0 ectasia
7 years
guarantee — longest in the Baltics
26/27
KSA staff chose Flow3
7 days
recovery

Book a free consultation

The Flow3 examination costs €69 — deducted 100% from the procedure price.

Book now

Frequently asked questions

Yes. TuMS § 48 lg 5⁵ point 4 covers expenses for services provided by a person holding a healthcare activity licence. KSA Eye Centre is a licensed healthcare provider — Flow3 laser eye surgery qualifies fully.
No — the health benefit is voluntary for employers. However, the majority of Estonian employers already offer it, as it is also tax-free for the employer. Ask your HR department — chances are you already have it.
Yes. If your instalment plan spans 12 months across two calendar years, you can use the benefit from both years: 2 × €400 = €800. This covers the majority of the Flow3 cost.
Yes. The law applies to all employees, including board members and those working under service contracts (võlaõiguslik leping) — provided the employer offers the benefit equally to all employees.
You can still take advantage of convenient instalments from €63 per month (Inbank or LHV). Additionally, laser eye surgery is a medical expense in Estonia, qualifying for a 20% income tax refund — an extra saving on top.