Estonia: income tax on distributed dividends (TSD Annex 7 / INF 1) due by the 10th
Varje månad, senast den 10. · Only applies to months in which the company actually paid dividends or another profit distribution; no filing is due for a month with no distribution. Rate is 22/78 of the net distribution since 2025 (previously 14/86 for regular dividends).
Vad som ändras
Because Estonia taxes company profit only on distribution rather than annually, a resident company that pays out dividends or other profit distributions must declare and pay income tax (currently 22/78 of the net distribution) via TSD Annex 7 together with form INF 1 (recipients of dividends and equity payments) by the 10th day of the month following the month of payment.
Vem som berörs
Any Estonia-registered company that distributes dividends or other profit in a given month; companies that retain all profit and never distribute have no filing under this obligation.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher
Vad du ska göra
When paying dividends or another profit distribution, calculate the 22/78 income tax on the distribution, then file TSD Annex 7 together with form INF 1 listing the recipients, and pay the tax due, by the 10th of the month following payment.
Kommande tillfällen
Sanktion
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.
Källor
- Estonian Tax and Customs Board (EMTA) – Taxation of dividends (TSD Annex 7 / INF 1, 10th-of-month deadline, 22/78 rate) (www.emta.ee)
- Riigi Teataja – Maksukorralduse seadus (consolidated text, incl. §117 interest and §153¹ penalties) (www.riigiteataja.ee)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.