10. September 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. September 2026 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. September 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 10. Oktober 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. Oktober 2026 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. Oktober 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 10. November 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. November 2026 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. November 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 2. Dezember 2026 Platform Work Directive Plattformarbeitsrichtlinie: Beschäftigungsvermutung und Regeln zum algorithmischen Management müssen national gelten 10. Dezember 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. Dezember 2026 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. Dezember 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 1. Januar 2027 Estonia minimum wage Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage 10. Januar 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. Januar 2027 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. Januar 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 10. Februar 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. Februar 2027 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. Februar 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 10. März 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. März 2027 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. März 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 10. April 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. April 2027 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. April 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 10. Mai 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. Mai 2027 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. Mai 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 10. Juni 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. Juni 2027 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. Juni 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 30. Juni 2027 Estonia annual report filing Estonia: annual report (majandusaasta aruanne) filing deadline to the business register Wiederkehrend 30. Juni 2027 Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus) Estonia: annual confirmation/update of beneficial owner (UBO) data in the business register Wiederkehrend 10. Juli 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. Juli 2027 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. Juli 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend 10. August 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Wiederkehrend 10. August 2027 Estonia TSD (income and social tax declaration) Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th Wiederkehrend 20. August 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Wiederkehrend