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.
From 1 October 2026, the submission of declaration form TSD will become data-based. Please review the changes well in advance and make the necessary preparations if needed.

Read more

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.

Useful links

TSD forms TSD technical informationTax rates

Handbook “Submission of declaration form TSD”

""

1 | 1

    Erijuhtude tulumaks TSD lisal 4

    Erijuhtude tulumaksukohustuse deklareerimine (koodid 4170 kuni 4181)

    Koodil 4170 arvutatakse tulumaks koodide 4140–4150 näidatud summast, korrutades maksumääraga 22/78 (tulumaksuseaduse § 4 lg 1 p 11).

    Koodil 4170 olev summa kantakse sama kuu maksudeklaratsiooni vormi TSD koodile 114.

    Koodil 4180 arvutatakse sotsiaalmaksuseaduse § 2 lg 1 punkti 7 kohaselt erisoodustuse sotsiaalmaks koodil 4181 näidatud summast maksumääraga 33% (sotsiaalmaksuseaduse § 7 lg 1), s.t koodil 4181 näidatud summa × 33 : 100.

    Viimati uuendatud 19.12.2024

    business client

    Last updated: 25.06.2026

    Was this page helpful?

    * Fields marked with an asterisk (*) are required.

    If you wish an answer, write your e-mail address.