Estonian Taxes: How to Submit your Taxes and more!
Estonia is a country with incredible digital innovation and an efficient tax system. Understanding your tax obligations can seem complex, but don’t worry! This interactive guide will navigate you through the key points.
Who Am I for Tax Purposes?
Residency is crucial. You're considered an Estonian tax resident if you:
Live permanently or primarily in Estonia.
Have stayed in Estonia for at least 183 days within a consecutive 12-month period.
Are an Estonian diplomat stationed abroad.
As a resident, you pay income tax on both your Estonian and foreign income.
Non-Resident? Different Rules Apply
If you reside in another country but earn income in Estonia, you're a non-resident for tax purposes. You'll only pay tax on that Estonian-sourced income.Your main sources in this topic are:
Tax Rates & Deadlines
The overall income tax rate is 20%. Estonian income tax is due April 30th of the following year.
Tax Withholding & Pre-Filled Returns
The privilege of the tax declaration system in Estonia is pre-filled convenience. Most income sources deduct tax at the source. The Tax and Customs Board (EMTA) pre-fills your return with their records, saving you valuable time.
Add any non-withheld income (foreign income, property transfers, business income) and eligible deductions (child support, training, donations) to ensure an accurate filing.
Submitting Your Return
Go Digital: It's faster and easier! Submit electronically via the EMTA e-services using your ID-card, Mobile-ID, Smart-ID, or EU eID.
Physical Options: Visit EMTA service bureaus or mail your return to Lõõtsa 8a
Pro Tip: 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.
Fun fact: Over 96% of Estonians file electronically!
If you are self-employed in Estonia or have your own business, advance payments are the key:
Social security: Pay quarterly on the 15th of March, June, September, and December.
Income tax: Don't forget – due on the 15th of September and December.
Still not sure about your tax status?
Remember it all depends on your residency:
First of all, check your residency: The Estonian Tax & Customs Board website has a helpful "determining residency" section.
Secondly, apply for residency determination: It's simple! Do it online through e-MTA, by mail, or at a service bureau.
If you are non-resident, then you only pay tax on income earned within Estonia.
💡 Remember: While this guide provides a general overview, specific details may vary depending on your individual circumstances. For personalized advice, consulting a tax professional is always recommended.
Article written by: Viktoriia Skrypchuk
