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.

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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”

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    Näide. Välisriigi resident Eesti tööandja juures

    Eesti tööandja juures töötab välisriigi resident A1 tõendiga.


    Eesti residendist tööandja töötaja on Läti residendist füüsiline isik, kes töötab füüsiliselt Eestis. Eesti tööandjale esitatakse vorm A1, mis kinnitab, et sotsiaalmaksu tasumise kohustus jääb Lätti. Seega ei kuulu sellele töötajale antav erisoodustus sotsiaalmaksuga maksustamisele Eestis, vaid lähtuda tuleb Läti seadusandlusest ja maksukohustuse tekkimisel tasuda sotsiaalmaks Lätisse. Isikule antav erisoodustus maksustatakse Eestis ainult tulumaksuga.

    Viimati uuendatud 21.06.2021

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    Last updated: 25.06.2026

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