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Declaration of income
Income tax return for one’s income shall be submitted to the Tax and Customs Board at the latest by 31 March of the year following the period of taxation.
Via e-service of the 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 e-Tax Board/e-Customs, verification by means of ID card, mobile ID or Internet bank codes shall be 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 housing loan interests, declaration of income received outside Estonia, issues concerning sole proprietors (self-employed persons), making a joint income tax return for spouses, transfer of securities or property, etc.
Under the heading “Notices” you will also find news on the declaration of income. Information concerning the declaration of income can be obtained on the phone number 1811, which is at your disposal from Mondays to Thursdays from 8.30 to 16.30 and on Fridays from 8.30 to 15.30.
Upon declaring one’s income, a distinction shall be made between a resident and a non-resident. A natural person shall be 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 shall also be a diplomat of Estonia in foreign service. A resident natural person shall pay 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. The person who is not a resident shall be considered a non-resident. A non-resident shall pay income tax on the income earned only from the Estonian source of income.
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Text made by Estonian Tax and Customs Board
Last modified 7. May 2015
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