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.

Handbook “Submission of declaration form TSD”

Kelle ja mis andmeid saab saata

Palgamakse teenus töötab Eesti isikukoodi põhiselt, samas isik võib olla nii Eesti resident kui mitteresident. Residentsuse andmed saadakse MTA mitteresidentide registrist.

Palgamaksega saab teha järgmisi enamlevinud väljamakseid:
  • töötasu
  • võlaõigusliku lepingu järgne tasu juhatuse liikme tasu
  • tööandja makstud haigushüvitis
  • sotsiaalmaksu kuumäära tasumine
  • dividendi väljamakse

Kõiki teisi TSD deklaratsiooni väljamakseid ja kulusid nagu erisoodustusi (Lisa 4), kingitusi, annetusi ja vastuvõtukulusid (Lisa 5) maksukorralduse seaduse alusel tasutud intresse (Lisa 6) tuleb deklareerida e-MTAs.

Viimati uuendatud 29.12.2022

Last updated: 25.06.2026

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