Every Estonian Tax and Customs Board (EMTA) tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.
Next Estonia deadline
Nov 10, 2026 · in 16 days
Income and social tax return and payment (TSD) — October 2026
Employers and companies file form TSD for payments made in October 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in October 2026 is declared (annex 7) and paid with it.
Add these dates to your calendar (.ics)Employers and companies file form TSD for payments made in December 2025 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in December 2025 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in December 2025 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in January 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in January 2026 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in January 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in February 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in February 2026 is declared (annex 7) and paid with it.
Sole proprietors (FIE) pay the quarterly social tax advance set out in EMTA's advance payment notice.
Businesses that supplied goods or services to VAT payers in other EU states in February 2026 file form VD by the same deadline as the VAT return.
Landowners pay the land tax on their EMTA notice (issued by 15 February): the whole amount if it is up to €100, otherwise at least half (minimum €100).
Employers and companies file form TSD for payments made in March 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in March 2026 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in March 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in April 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in April 2026 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in April 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in May 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in May 2026 is declared (annex 7) and paid with it.
Sole proprietors (FIE) pay the quarterly social tax advance set out in EMTA's advance payment notice.
Owners of registered cars and vans pay the instalment of the annual motor vehicle tax shown on their EMTA notice.
Businesses that supplied goods or services to VAT payers in other EU states in May 2026 file form VD by the same deadline as the VAT return.
Companies with a calendar financial year file the 2025 annual report with the Commercial Register within six months of the year end. Estonia has no annual corporate tax return: profit is taxed only when distributed, via TSD.
Employers and companies file form TSD for payments made in June 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in June 2026 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in June 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in July 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in July 2026 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in July 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in August 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in August 2026 is declared (annex 7) and paid with it.
Sole proprietors (FIE) pay the quarterly social tax advance and the income tax advance set out in EMTA's advance payment notice.
Businesses that supplied goods or services to VAT payers in other EU states in August 2026 file form VD by the same deadline as the VAT return.
Individuals pay any income tax still due on their 2025 return; self-employed persons also pay any additional social tax and unemployment insurance contribution. Overpaid tax is refunded by the same date.
Landowners whose land tax exceeds €100 pay the remaining part.
Employers and companies file form TSD for payments made in September 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in September 2026 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in September 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in October 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in October 2026 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in October 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in November 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in November 2026 is declared (annex 7) and paid with it.
Sole proprietors (FIE) pay the quarterly social tax advance and the income tax advance set out in EMTA's advance payment notice.
Owners of registered cars and vans pay the instalment of the annual motor vehicle tax shown on their EMTA notice.
Businesses that supplied goods or services to VAT payers in other EU states in November 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in December 2026 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in December 2026 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in December 2026 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in January 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in January 2027 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in January 2027 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in February 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in February 2027 is declared (annex 7) and paid with it.
Sole proprietors (FIE) pay the quarterly social tax advance set out in EMTA's advance payment notice. EMTA has not yet published 2027 dates; this follows the statutory rule.
Businesses that supplied goods or services to VAT payers in other EU states in February 2027 file form VD by the same deadline as the VAT return.
Landowners pay the land tax on their EMTA notice (issued by 15 February): the whole amount if it is up to €100, otherwise at least half (minimum €100). EMTA has not yet published 2027 dates; this follows the statutory rule.
Employers and companies file form TSD for payments made in March 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in March 2027 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in March 2027 file form VD by the same deadline as the VAT return.
Residents file the 2026 income tax return in e-MTA (the pre-filled return opens in mid-February); self-employed persons (FIE) must also complete form E for business income. EMTA has not yet published 2027 dates; this follows the statutory rule.
Employers and companies file form TSD for payments made in April 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in April 2027 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in April 2027 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in May 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in May 2027 is declared (annex 7) and paid with it.
Sole proprietors (FIE) pay the quarterly social tax advance set out in EMTA's advance payment notice. EMTA has not yet published 2027 dates; this follows the statutory rule.
Owners of registered cars and vans pay the instalment of the annual motor vehicle tax shown on their EMTA notice. EMTA has not yet published 2027 dates; this follows the statutory rule.
Businesses that supplied goods or services to VAT payers in other EU states in May 2027 file form VD by the same deadline as the VAT return.
Companies with a calendar financial year file the 2026 annual report with the Commercial Register within six months of the year end. Estonia has no annual corporate tax return: profit is taxed only when distributed, via TSD.
Employers and companies file form TSD for payments made in June 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in June 2027 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in June 2027 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in July 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in July 2027 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in July 2027 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in August 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in August 2027 is declared (annex 7) and paid with it.
Sole proprietors (FIE) pay the quarterly social tax advance and the income tax advance set out in EMTA's advance payment notice. EMTA has not yet published 2027 dates; this follows the statutory rule.
Businesses that supplied goods or services to VAT payers in other EU states in August 2027 file form VD by the same deadline as the VAT return.
Individuals pay any income tax still due on their 2026 return; self-employed persons also pay any additional social tax and unemployment insurance contribution. Overpaid tax is refunded by the same date. EMTA has not yet published 2027 dates; this follows the statutory rule.
Landowners whose land tax exceeds €100 pay the remaining part. EMTA has not yet published 2027 dates; this follows the statutory rule.
Employers and companies file form TSD for payments made in September 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in September 2027 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in September 2027 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in October 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in October 2027 is declared (annex 7) and paid with it.
Businesses that supplied goods or services to VAT payers in other EU states in October 2027 file form VD by the same deadline as the VAT return.
Employers and companies file form TSD for payments made in November 2027 and pay the withheld income tax, social tax, unemployment insurance and funded pension contributions; corporate income tax on dividends and other distributions made in November 2027 is declared (annex 7) and paid with it.
Sole proprietors (FIE) pay the quarterly social tax advance and the income tax advance set out in EMTA's advance payment notice. EMTA has not yet published 2027 dates; this follows the statutory rule.
Owners of registered cars and vans pay the instalment of the annual motor vehicle tax shown on their EMTA notice. EMTA has not yet published 2027 dates; this follows the statutory rule.
Businesses that supplied goods or services to VAT payers in other EU states in November 2027 file form VD by the same deadline as the VAT return.
Browse the main tax categories for Estonia. Each category includes key forms and filing requirements.
94 deadlines in the 2026–2027 calendar, by tax type.
Counted from the dates listed on this page. Your own filing frequency depends on turnover, registration and scheme — confirm it with Estonian Tax and Customs Board (EMTA).
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This tax calendar is provided as a reference guide. Deadlines may change due to legislative changes or Estonian Tax and Customs Board (EMTA) announcements. Always verify with the {authority} website or a qualified tax professional. Estonian Tax and Customs Board (EMTA) website.
Before you file or pay
Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-10-09; verify the live rule with Estonian Tax and Customs Board (EMTA) before acting.
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