Filing income tax returns
A personal income tax return must be submitted to the Estonian Tax and Customs Board at the latest by 31 March of the year following the period of taxation.
Via e-service of the Estonian Tax and Customs Board, the income tax return can be submitted starting from 15 February of the year following the period of taxation. In order to enter enter e-Tax Board/e-Customs, verification by means of ID card, mobile ID or online banking is required.
The thematic web page of the Estonian Tax and Customs Board “Taxpayer’s Assistant: Declaration of Income” is divided into headings by main subjects. The web page contains information on the deduction of training expenses and home mortgage loan interest, disclosure of income received outside Estonia, issues concerning sole proprietors (self-employed persons), filling out a joint income tax return for spouses, sale of securities or property, etc.
Information concerning income tax returns can be obtained on the phone hotline 1811, which is at your disposal from Mondays to Thursdays from 8:30 a.m. to 4:30 p.m. and on Fridays from 8:30 a.m. to 3:30 p.m. Information about the taxation of natural persons can be obtained on the phone number 880 0811. You can also contact the Estonian Tax and Customs Board on Skype: mta.eesti
When filing an income tax return, a distinction must be made between a resident and a non-resident. A natural person is regarded as a resident if his/her place of residence is in Estonia, or if he/she stays in Estonia for at least 183 days per consecutive 12 calendar months. A resident is also a diplomat of Estonia in foreign service. A resident natural person pays income tax on the income earned both in Estonia and outside Estonia.
Resident taxpayers who were married as of the last day of the period of taxation may submit a joint income tax return of spouses.
A joint income tax return of spouses may be also submitted if one of the spouses passed away during the period of taxation. Persons who are not residents of Estonia are considered non-residents. A non-resident pays income tax on the income earned only from their Estonian source of income.