Estonian tax calendar & key terms
Estonian tax deadlines for OÜ owners — TSD by the 10th, KMD by the 20th, annual report within six months — plus key terms: EMTA, e-MTA and äriregister.
Running an OÜ (osaühing — the Estonian private limited company) comes with a short, repeating list of dates. Estonian filing is mercifully predictable: two monthly deadlines and one annual one cover most companies, and Arvello counts down to the monthly pair on your dashboard.
If a deadline falls on a weekend or an Estonian public holiday, it moves to the next working day. The September 2026 TSD, for example, was due on Monday 12 October because the 10th was a Saturday. 20 August (Restoration of Independence Day) is a public holiday, so the July KMD is never due on the 20th itself. Every due date Arvello shows already has this move built in. The EU OSS and IOSS returns are the exception: their deadline stays on the last day of the month even when that is a weekend or holiday.
The deadlines
| Deadline | Filing | What it covers | In Arvello |
|---|---|---|---|
| 10th of the month | TSD | Payroll taxes on salaries and board member fees, and corporate income tax on dividends, paid out the previous month. Filing and payment are both due on the 10th. | TSD returns |
| 20th of the month | KMD | The VAT return for the previous taxable period — monthly for most VAT-registered companies, or quarterly if that's your filing period. Filing and payment are both due on the 20th. | KMD returns |
| 6 months after financial year end | Annual report | The statutory annual report, filed with the äriregister in XBRL format — 30 June for calendar-year companies. Every registered company files one, active or not. | Annual reports |
Companies making B2B sales to other EU member states also file an EC Sales List (form VD) by the 20th, alongside the KMD.
Rates at a glance (as of 2026)
| Tax | Rate | Where it appears |
|---|---|---|
| VAT — standard | 24% | VAT rates & tax codes |
| VAT — accommodation | 13% | VAT rates & tax codes |
| VAT — reduced (press, books, medicines) | 9% | VAT rates & tax codes |
| Corporate income tax | 0% on retained profits; 22/78 of the net amount on distributions | Dividends |
| Income tax | 22% | Payroll runs |
| Social tax | 33%, employer-paid | Payroll runs |
Key terms
| Term | Meaning |
|---|---|
| OÜ | Osaühing — the Estonian private limited company, and the company type Arvello is built for. |
| EMTA | The Estonian Tax and Customs Board (Maksu- ja Tolliamet) — the authority that receives your KMD and TSD. |
| e-MTA | EMTA's online portal, where tax returns are filed and where you authorise Arvello to submit on your company's behalf. |
| äriregister | The Estonian Business Register — holds your company's registry code, official details and filed annual reports. |
| KMD | Käibedeklaratsioon — the VAT return, due by the 20th. See KMD returns. |
| TSD | The combined income and social tax return, due by the 10th — covers payroll and profit distributions. See TSD returns. |
| KMKR | Your VAT number — EE followed by nine digits, issued when the company registers for VAT. See VAT. |
| XBRL | The machine-readable format the äriregister requires for annual reports. Arvello generates it for you. |
| Peppol | The international e-invoicing network Arvello uses for sending and receiving e-invoices. |