Estonia: TSD declaration and payment of income tax, social tax, unemployment insurance and funded pension contributions due by the 10th
Elke maand, uiterlijk de 10. · 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.
Wat verandert er
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.
Voor wie geldt dit
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.
Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren · Geldt als: Wij hebben personeel in dienst
Wat u moet doen
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 October 2026, submit TSD Annex 1/2 wage data via the new file format or directly from accounting software rather than the old CSV upload (CSV stays supported as a transitional option through end of 2027).
Volgende termijnen
Sanctie
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.
Bronnen
- Maksu- ja Tolliamet (EMTA) – Deklaratsiooni TSD esitamine (10th-of-month deadline; October 2026 data-format change) (www.emta.ee)
- Estonian Tax and Customs Board (EMTA) – Reminder: submit the income and social tax declaration in good time (emta.ee)
- Riigi Teataja – Maksukorralduse seadus (consolidated text, incl. §117 interest and §153¹ penalties) (www.riigiteataja.ee)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.