In 2019, income tax returns could be submitted to the Tax and Customs Board from 15 February to 1 April.

Returns cover the previous calendar year's income, so a return submitted in 2019 concerned income earned in 2018.

How could a return be submitted?

The return had to be completed in Estonian, including in the Russian and English versions of e-Tax/e-Customs. It could be submitted:

Who had to file?

  • Sole proprietors.
  • People receiving foreign income, including dividends, whether taxable or exempt in Estonia or under a treaty.
  • People holding shares, votes or profit rights in a legal entity in a low-tax territory during 2018.
  • People whose securities disposal losses exceeded gains in 2018 and who wanted to carry the excess forward.
  • People making payments into or withdrawals from an investment account in 2018.

Who did not have to file?

Subject to exceptions, people owing no additional tax or whose total income did not exceed the €6,000 basic exemption described in this 2019 article did not have to file.

A person wishing to claim tax relief, such as training expenses or housing loan interest, still needed to file.

Pre-filled returns

The Tax and Customs Board pre-filled returns with information in its databases about the person, income and expenses.

What was pre-filled?

  • Bank account information.
  • Employer information affecting tax calculation.
  • Sickness benefits.
  • Pensions.
  • Training expenses.
  • Gifts and donations.
  • Pension insurance contributions.
  • Securities and pension register information about disposals, excluding acquisition costs and disposal expenses.
  • Income relevant only to calculating the basic exemption.

What needed to be added?

  • Foreign income.
  • Deductible foreign expenses.
  • Disposal of other property.
  • A sole proprietor's business income.
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