ConfirmedRecurringEstoniaEstonia 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
16 days from today
Every month, due by the 10th. · Only applies to months in which the company paid salary, board member fees or other reportable employment income; a month with no such payments needs no TSD. If the 10th falls on a weekend or public holiday, EMTA moves the deadline to the next working day.
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What changes
Employers and companies that made payments subject to income tax, social tax, unemployment insurance contributions or the mandatory funded pension contribution in a given month must submit form TSD and pay the amounts due to the Tax and Customs Board (EMTA) by the 10th day of the following month. From 1 October 2026 the way TSD Annexes 1 and 2 data is submitted (file format, and machine-to-machine submission direct from accounting software) changes, but the 10th-of-the-month deadline itself is unaffected.
Who is affected
Every Estonia-registered company that pays salary, board member remuneration or other reportable employment income in a given month (including a single-person OÜ paying its own board member fee); no TSD is due for a month with no such payments.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
Calculate and withhold income tax, social tax, unemployment insurance and funded pension contributions on payments made in the month, then file form TSD and pay the amounts due via e-MTA by the 10th of the following month. From 1 October 2026, submit the Annex 1/2 wage data in the new XBRL GL file format or straight from accounting software: the XML format used until then is no longer valid, while uploading Annexes 1 and 2 from a CSV file stays available as a transitional option until the end of 2027 (see ee-tsd-data-based-submission-2026).
Next occurrences
Penalty
Interest (intress) of 0.06% of the unpaid amount per day under Maksukorralduse seadus §117 lg 1; a fine of up to €32,000 for a legal person that intentionally fails to submit or falsifies tax data under §153¹ lg 2.
Part of EMTA's move to transaction-based reporting: TSD wage data on 1 October 2026, a new VAT return (KMD) from 1 April 2027, and the employment register (TÖR) during 2027. Only the TSD step falls on this date.
Every Estonia-registered employer that files form TSD, and their accountants - in practice whoever submits Annexes 1 or 2 by uploading a file or through an accounting-software interface. Companies that type the data into e-MTA by hand are not forced to change: manual entry stays available, in a single wage-payments view that replaces the present Annex 1 and Annex 2 screens.