10 września 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 września 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 Cykliczny 20 września 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 10 października 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 października 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 Cykliczny 20 października 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 10 listopada 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 listopada 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 Cykliczny 20 listopada 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 2 grudnia 2026 Platform Work Directive Dyrektywa w sprawie pracy za pośrednictwem platform: domniemanie zatrudnienia i zasady zarządzania algorytmicznego muszą obowiązywać na poziomie krajowym 10 grudnia 2026 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 grudnia 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 Cykliczny 20 grudnia 2026 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 1 stycznia 2027 Estonia minimum wage Estonia: 2027 minimum wage not yet fixed — good-faith target is 50% of average wage 10 stycznia 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 stycznia 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 Cykliczny 20 stycznia 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 10 lutego 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 lutego 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 Cykliczny 20 lutego 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 10 marca 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 marca 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 Cykliczny 20 marca 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 10 kwietnia 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 kwietnia 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 Cykliczny 20 kwietnia 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 10 maja 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 maja 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 Cykliczny 20 maja 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 10 czerwca 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 czerwca 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 Cykliczny 20 czerwca 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 30 czerwca 2027 Estonia annual report filing Estonia: annual report (majandusaasta aruanne) filing deadline to the business register Cykliczny 30 czerwca 2027 Estonia AML Act (Rahapesu ja terrorismi rahastamise tõkestamise seadus) Estonia: annual confirmation/update of beneficial owner (UBO) data in the business register Cykliczny 10 lipca 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 lipca 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 Cykliczny 20 lipca 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny 10 sierpnia 2027 Estonia corporate income tax on distributed profit Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th Cykliczny 10 sierpnia 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 Cykliczny 20 sierpnia 2027 Estonia KMD (VAT return) Estonia: VAT return (KMD) filing and VAT payment due by the 20th Cykliczny