Spring marks one of the most important annual obligations for every taxpayer in Estonia – submitting the tax declaration. The declaration filed in spring 2026 reflects the income, expenses, and tax benefits of 2025 and helps determine whether you will receive a refund or need to pay additional tax.

Below are the key dates, rules, and practical tips to help you complete the process with ease.

Key Deadlines for the 2026 Tax Declaration

According to the 2025 income declaration system, the following deadlines apply:

• 16 February 2026 – Submission of declarations via e-services (e-MTA) begins.
• 5 March 2026 – Tax refunds start for e-MTA submissions.
• 18 March 2026 – Tax refunds start for paper submissions.
• 30 April 2026 – Final day to submit the declaration.
• 1 October 2026 – Final day to pay additional tax or receive a refund.

You have around 2.5 months to submit your declaration, while the payment or refund deadline extends until October.

Who Must Submit a Declaration?

You do not need to submit a declaration if:

• your income was only salary with tax correctly withheld;
• your income did not exceed the tax-free limit – up to €7,848 per year in 2025 (or €9,312 for pensioners).

You must submit a declaration if you:

• received income without automatic tax withholding;
• earned income from abroad;
• received rental compensation, dividends, investment or crypto income;
• operated as a self-employed person;
• use tax deductions (education expenses, third-pillar pension contributions).

Tax Rates and Tax-Free Income

The income tax rate for 2025 is 22%.

Tax-free income:

• up to €654 per month / €7,848 per year (depending on income);
• for pensioners: €776 per month / €9,312 per year.

Important Tax Reform in 2026

From 1 January 2026, a new tax-free income rule applies: €700 per month or €8,400 per year, regardless of income level. This simplifies calculations and often increases tax-free income for many people.

What Income Must Be Declared?

The declaration includes (partly or fully pre-filled):

• salary, pension, interest;
• rental compensation, business income, platform earnings;
• investment income, sale of securities;
• foreign income;
• education expenses, donations, third-pillar pension contributions.

How to Submit the Declaration?

The easiest and fastest way is via e-MTA, where you can review and update pre-filled data.

Paper declarations can be submitted at service offices or by mail.

Always check pre-filled data carefully, especially if you have additional income sources.

Practical Tips

Review your e-MTA data as soon as the submission period starts.

Declare all additional income (e.g., platform or foreign income).

Use tax deductions if eligible to reduce your tax burden.

How Can Laen.ee Help?

Completing a tax declaration may sometimes result in unexpected payments or temporary financial needs. In such cases, Laen.ee can offer support solutions.