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 Terugkerend 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 Terugkerend 20 september 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 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 Terugkerend 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 Terugkerend 20 oktober 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 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 Terugkerend 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 Terugkerend 20 november 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 2 december 2026 Platform Work Directive Richtlijn platformwerk: vermoeden van arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 10 december 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 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 10th Terugkerend 20 december 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 1 januari 2027 Estonia minimum wage Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage 10 januari 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 10 januari 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 Terugkerend 20 januari 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 10 februari 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 10 februari 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 Terugkerend 20 februari 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 10 maart 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 10 maart 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 Terugkerend 20 maart 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 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 Terugkerend 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 Terugkerend 20 april 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 10 mei 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 10 mei 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 Terugkerend 20 mei 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 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 Terugkerend 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 Terugkerend 20 juni 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 30 juni 2027 Estonia annual report filing Estonia: annual report (majandusaasta aruanne) filing deadline to the business register Terugkerend 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 Terugkerend 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 Terugkerend 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 Terugkerend 20 juli 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend 10 augustus 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Terugkerend 10 augustus 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 Terugkerend 20 augustus 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Terugkerend