Tax Filing & Returns in Estonia
Preparation and filing of Estonia's transaction-based returns with EMTA. Corporate income tax is charged ONLY on distributed profit — dividends and deemed distributions — at 22/78 of the net distribution (0% on retained or reinvested profit); it is declared and paid on form TSD by the 10th of the month following a distribution, so there is no separate annual profit-tax return and no tax in months with no distribution. Payroll income tax (22%), social tax (33%), unemployment insurance and funded-pension contributions are also declared on TSD by the 10th. The VAT return (KMD) is filed monthly (standard rate 24% from 1 July 2025; reduced 13% and 9%), reportedly by the 20th.
3–10 business days
EUR
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Dividend / distribution details
Drives the TSD Annex 7 corporate-income-tax charge in the month of distribution.
Payroll and board-fee records
Where wages, board fees or fringe benefits are paid.
Sales and purchase records for the VAT period
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Statutory filing feeNo filing fee; tax due is separate. Corporate income tax is charged only on distribution (22/78), never on retained profit. | No statutory feeRead at source on 2026-09-10 |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Records Received
Distribution, payroll and VAT records collected.
Returns Prepared
TSD (with any 22/78 distribution charge) and the KMD VAT return drafted and reviewed.
Your Approval
You review and sign off.
Filed on e-MTA
Submitted via the EMTA self-service portal — TSD by the 10th, KMD by the 20th; confirmation delivered.
Ready to start?
This one is priced to your situation — most of what we do needs a local filing agent, so we scope it rather than guess. Tell us the specifics and we come back with a fixed quote and a confirmed timeline, within one business day.
Not sure this is the right service? A paid expert call is credited against your order.
Verified September 2026
Requirements and statutory fees are set by Estonian Tax and Customs Board (EMTA) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.