What a small company with employees must file in Estonia in 2026

This profile assumes a small company (fewer than 50 staff, up to €10 million turnover) that already employs staff, so it includes obligations tied to payroll and the workplace alongside the usual tax and reporting calendar. It also picks up EU-wide rules, such as NIS2 or the AI Act, that apply once a company reaches this size or operates in a covered sector. If your headcount or turnover is different, or you have no employees at all, a different profile will match more closely.

This page assumes a specific starting profile: small company with employees, in Estonia. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

Refine your exact profile on the home page

Next 12 months

Date	Regulation	Deadline
10 September 2026	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
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 10thRecurring
20 September 2026	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
10 October 2026	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 October 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 10thRecurring
20 October 2026	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
10 November 2026	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
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 10thRecurring
20 November 2026	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
2 December 2026	Platform Work Directive	Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
10 December 2026	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 December 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 10thRecurring
20 December 2026	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
1 January 2027	Estonia minimum wage	Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage
10 January 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 January 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 10thRecurring
20 January 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
10 February 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 February 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 10thRecurring
20 February 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
10 March 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 March 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 10thRecurring
20 March 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
10 April 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
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 10thRecurring
20 April 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
10 May 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 May 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 10thRecurring
20 May 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
10 June 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 June 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 10thRecurring
20 June 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
30 June 2027	Estonia annual report filing	Estonia: annual report (majandusaasta aruanne) filing deadline to the business registerRecurring
30 June 2027	Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus)	Estonia: annual confirmation/update of beneficial owner (UBO) data in the business registerRecurring
10 July 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
10 July 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 10thRecurring
20 July 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring
10 August 2027	Estonia corporate income tax on distributed profit	Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10thRecurring
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 10thRecurring
20 August 2027	Estonia KMD (VAT return)	Estonia: VAT return (KMD) filing and VAT payment due by the 20thRecurring

See the full 2026 calendar in Estonia · All calendars