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 public holiday, it moves to the next business day.
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. |
⚠️Disclaimer
For informational purposes only. Not tax advice. Consult a qualified advisor.