The 2025 income tax returns can be submitted from 16 February. More information is available on the Tax and Customs Board’s website: Income tax returns for 2025 | Estonian Tax and Customs Board
For the purposes of declaring income, a distinction is made between residents and non-residents.
Natural persons are residents if they reside in Estonia or if they stay in Estonia for at least 183 days during 12 consecutive calendar months. ‘Resident’ also includes Estonian diplomats on service abroad. Natural persons who are residents pay income tax on incomes earned in Estonia and abroad.
Non-residents for tax purposes are residents of another state who receive income during their stay in Estonia or from Estonia. Residents in Estonia may become non-residents for tax purposes if they have their residence abroad, and a stronger connection (centre of vital interests, longer stay) with another state is established on the basis of a bilateral inter-state convention for the avoidance of double taxation with respect to tax on income. Non-residents pay income tax only on income coming from an Estonian source of income.
More information on determining residency for tax purposes is available on the Tax and Customs Board’s website.
Tax rates and basic exemption
The overall income tax rate is 22%. The period of taxation is the calendar year.
From 2026, the basic exemption is 700 euros per month, or up to 8,400 euros per year. The difference compared to previous years is that the amount of basic exemption no longer depends on the amount of a person's income. More information is available on the webpage of the Tax and Customs Board: "Calculation of basic exemption".
The amount of basic exemption for a person who has reached pensionable age will not change and will be 776 euros per month, or 9,312 euros per year in 2026. More information is available on the webpage of the Tax and Customs Board: “Basic exemption at pensionable age“.
If a person wishes to have the basic tax exemption taken into account in a calendar year in the calculation of income tax at source on their wages or other income, they must submit a free-form declaration to that effect to the person making the payment. The declaration for tax exemptions can be submitted only to one payer at a time (for the same month).
More information is available on the website of the Tax and Customs Board:
Tax rates
Calculation of basic exemption
Basic exemption at pensionable age
Dates for tax declarations and payment of tax
In Estonia, tax is deducted from income at source, generally. Social security charges (social tax, unemployment insurance premium, and contributions to mandatory funded pension) are declared and paid by employers.
Income tax returns must be submitted annually, by 30 April of the calendar year following that in which income was earned.
Income tax returns are pre-filled. This means that the tax return already contains information from the Tax and Customs Board’s database on taxpayers and their income and expenses.
Income from which tax has not been withheld (e.g. foreign income, income from property transfers, business income) can be added to the pre-filled tax return, as well as expenses (additional tax free income on maintenance payments for children, training expenses, donations, contributions to a funded pension, and mandatory foreign social security contributions).
More information can be found on the Tax and Customs Board’s website ‘Declaration of income’.
Based on submitted tax returns, the Tax and Customs Board calculates the amount of tax-free income, and the amount of income tax to be refunded or the additional amount due. Due date for the refund and payment of the overpaid income tax is 1 October of the calendar year following the tax period. The tax notice is not sent to the person’s home, it can be consulted at the Tax and Customs Board’s portal e-MTA.
More information on income tax refunds for residents and non-residents can be found on the Tax and Customs Board’s website.
Submitting an income tax return
You can submit your income tax return from 15 February of the year following the taxable period:
- in the Tax and Customs Board’s e-services environment e-MTA, where you need to identify yourself for signing in by using an ID-card, Mobile-ID, Smart-ID or EU eID
- in the service bureaus of the Tax and Customs Board
- by mail at Lõõtsa 8a, 15176 Tallinn.
We recommend that you submit your tax return in the e-services environment, if possible, because there can be long queues at the service bureaus, especially at the beginning of the income tax return submission period.
If you are self-employed
Self-employed persons must pay taxes in advance. The due dates for advance payments of social security contributions are 15 March (for the first quarter), 15 June (for the second quarter), 15 September (for the third quarter), and 15 December (for the fourth quarter).
Advance payments of income tax are due by 15 September and 15 December.
More information for sole proprietors can be found on the Tax and Customs Board’s website.
If you are from a foreign country
People from abroad must establish their tax residency, as the obligation to pay tax in Estonia depends on that. Read more on determining residency on the website of the Tax and Customs Board.
To determine your residency, submit an application to the Tax and Customs Board.
If you have an ID-card (also residence permit card), Mobile-ID, Smart-ID or EU eID, you can submit the application for determination of residency in the Tax and Customs Board’s e-services environment e-MTA. The application can also be submitted
- with a digital signature to the e-mail address [email protected] (the application form)
- by mail to Lõõtsa 8a, 15176 Tallinn (the application form)
- in all of the service bureaus of the Tax and Customs Board
The salary, wages, and business income of a non-resident is taxed only in the extent of income received while being in Estonia.
More information is available on the website of the Tax and Customs Board:
About submitting income tax returns to foreigners working in Estonia
Taxation of the salary and wages of foreigners in Estonia
Non-residents (information on the taxation of the salary and wages of foreigners, including posted workers).
Appeals
If you consider that your rights or freedoms have been violated by an administrative act or measure of a tax authority, you can contest the decision, or file an appeal in the courts.
The appeal must be filed in Estonian and in writing at the Estonian Tax and Customs Board:
- by email: [email protected];
- by post: Lõõtsa 8a, 15176 Tallinn.
An appeal against an administrative act must be filed within 30 days of the date of notification or delivery of the administrative act, and an appeal against a measure must be filed within 30 days of the date on which the person appealing becomes or should have become aware of the measure. If the period for filing an appeal is not complied with, the tax authority may, on duly justified grounds, reinstate the period not complied with on application by the party concerned.
More information on appealing administrative acts can be found on the Tax and Customs Board’s website.
Where to find information and help
The Tax and Customs Board will help you with questions of determining tax residency, taxation and income declaration.
Customer Support of the Tax and Customs Board
Forms
References
- Declaration of income
- Taxable income
- Information phones and e-mails
- Taxation of a non-resident
- For e-residents
- Rights and obligations of a taxable person in tax proceedings
- Information about filing income tax returns for employees from abroad working in Estonia