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Investor Presentaiton

23 Crisis-related spending priorities are met Energy security, defence and social needs of Estonians and refugees receive attention • Fiscal buffers built over a decade of fiscal prudence have allowed the government to approve exceptional supplementary budgets which have cushioned the impact of the Covid-19 and Ukraine crises in 2020-22 • The new government coalition has approved several tax increases and will review expenditures to reduce estimated budget deficits in the coming years to ensure sustainability of public finances . Exceptional spending related to energy security, defence, and social protection (incl. Ukrainian refugees) remain priorities from 2023 • The Recovery and Resilience Plan (including REPowerEU), will contribute EUR 567m to reforms and investments in energy security and renewables up to 2026 Crises-related additional budgetary costs (% of GDP) 1% 0% -1% -2% -3% -4% -5% 2018 2019 2020 ■ Other Energy measures 2021 2022 2023f ■2020 tax revenue shortfall Defence measures 2024f 2025f Covid measures ■Costs of refugees 2026f Composition of expenditures by function in 2022 (% of GDP) General government services Source: Ministry of Finance of Estonia Limited supplementary budget expenditures Social protection 31% 9% 16,000 National defence 15.3% 6% 14,000 Public order and security 5% Education 14% Economy 12% Environmental protection 2% 12,000 10,000 Housing and Leasure time, culture and religion 5% Healthcare 15% utilities 1% Source: Ministry of Finance of Estonia 2020 ■Supplementary budget (EURM) ◆ Supplementary budget (% of total budget) Source: Ministry of Finance of Estonia 20% 15% 10% 7.8% 6.0% 5% 0% 2021 2022 Initial state budget (EURM) REPUBLIC OF ESTONIA MINISTRY OF FINANCE
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