Submission of declaration form TSD

Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension (form TSD) is submitted by the 10th day of the month following the month the payment was made. The declaration includes a summary form and annexes.

Possibilities for submitting the declaration

  • The declaration can be submitted in the e-MTA by either entering data manually or uploading as a file. 
    The declaration may be uploaded as an XML file, in a single file or separately by annexes. In addition, annexes 1 and 2 and the INF1 form can also be imported from a CSV file after the declaration has been formed. 

    submit declaration

  • The declaration can also be submitted via X-tee.

  • The form TSD can be submitted on paper only if there are up to five rows, i.e. five or less recipients to be declared.

Instructions for submitting the declaration

4. Non-resident receives different types of ...

4. Non-resident receives different types of income within the same month

Pavel is a Polish tax resident. In addition to remuneration for work in the gross amount of 1700 euros per month according to the employment contract, he received other income in the amount of 800 euros in March. In March, he received 2500 euros in total. Pavel has submitted an application to the employer for applying the basic exemption and a certificate of tax residency confirmed by the Polish tax authorities to the Estonian Tax and Customs Board. Previously, the basic exemption has been applied to Pavel’s income on a monthly basis. 

If a non-resident who is resident in a Member State of the European Economic Area (Member State of the EU, Iceland, Liechtenstein, Norway) receives several types of payments in the same calendar month, different types of payments are added up for the purposes of applying the Estonian basic exemption. In March, the payment to Pavel exceptionally amounts to 2500 euros, to which the basic exemption in code 2155 cannot be applied.

TAX CALCULATION
  • Social tax 1700 x 33% = 561 euros
  • Withheld unemployment insurance premium 1700 x 1.6% = 27.20 euros
  • Employer´s unemployment insurance premium 1700 x 0.8% = 13.60 euros
  • Withheld income tax (1700–27.20) x 20% + 800 x 0 = 334.56 euros

Net payment of 2138.24 euros (2500–27.20-334.56) is made to Pavel´s bank account.

DECLARATION IN ANNEX 2 OF FORM TSD

Payment recipient

Payment

A1/E101 country

personal ID code in Estonia

name or first name and surname

country

type

amount

2000

2010

2020

2030

2040

2060

33876543210

Pavel

PL

120

1700

33876543210

Pavel

PL

197

800

Amount subject to social tax

Social tax

Payment subject to unemployment insurance premium

Unemployment insurance premium

Unemployment insurance premium withheld

2070

2110

2120

2130

2140

1700

561

1700

27.20

13.60

Amount subject to income tax

Tax exemption

Income tax rate

Amount of income tax withheld

type

amount

2150

2154

2155

2160

2170

1700

20

334.56

800

0

0

Last updated: 25.02.2022

Last updated: 19.08.2022

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