Income tax returns for 2025

Part I of table 5.1 of the income tax return contains pre-filled data about income from employment, sickness benefit, state pension, interest and other taxable income on which income tax has been withheld. Please make sure that the data is correct. If there is an error in the pre-filled data, please inform your employer or the payer of any other taxable income.

If you have received envelope wages or remuneration for services on which income tax has not been withheld, please enter the details of the payer and the amount received in part II of table 5.1 of the income tax return. Remuneration for services provided is also income from platform work or other income from which the payer has not withheld income tax. On these types of income (money received into a bank account or in cash) you will have to pay income tax at the rate of 22%.

If you have earned income from platform work into your entrepreneur account (LHV Pank’s service), the data is pre-filled in table 7.2 and you do not need to add yourself.

Table 5.2 of the income tax return contains pre-filled data on payments of mandatory and supplementary funded pensions, which have been paid to a person of pensionable age.

If you have received payments from II and/or III pension pillar, the amounts received are pre-filled, but are not included in annual income and do not affect the amount of basic exemption. As an exception, payments made from the III pillar before pensionable age, which are subject to income tax at the rate of 22%, are included in annual income and affect the amount of the basic exemption.

Declare income from employment earned abroad in table 8.1 or 8.8 of the income tax return. Enter income earned abroad in foreign currency or in euros. The income tax liability is calculated automatically in the tax return. If there is no suitable currency in the selection, recalculate your income into euros and declare the income in euros

Additional information

Part I of table 5.4 of the income tax return contains pre-filled data on income from rent from which income tax has been withheld. If you have rented real estate or agricultural land to a company, then the company has already withheld income tax when making the payment and the data has been pre-filled in your income tax return.

If you have received income from rent (including through a platform) from which income tax has not been withheld, please indicate the amount received and, in the case of immovable property, the address in part II of table 5.4 of the income tax return. You will have to pay income tax at the rate of 22 % on such income.

To cover expenses related to renting out a dwelling, you can deduct 20% from the income earned from renting out the dwelling. There is no need to submit separate expense documents for this purpose, deduction is made automatically in the tax calculation of the income tax return, but the earned income must be declared in full amount and the type of income that should be selected in table 5.4 part II is "rental income from a dwelling".

If a residential building or apartment is used for short-term accommodation (e.g. via AirBnB or booking.com) or for sub-leasing, the deduction of 20% does not apply and the income received must be declared in part II of table 5.4 under the income category “other income from lease and rent (immovable property, movable)”.

If you have received income from rent to your entrepreneur account (LHV Bank service), the data is pre-filled in table 7.2.

Additional information

As of 2025, a new rule applies - if a transaction on the Nasdaq Baltic Stock Exchange has been made from the same bank account (IBAN) that was declared as an investment account in part I of table 6.5 of the 2024 income tax return, the transaction is not pre-filled in tables 6.1 and 8.2. Therefore, the transactions of the Nasdaq Baltic Stock Exchange made through the investment account are not pre-filled.
 
Table 6.1 or 8.2 of the income tax return is pre-filled with Nasdaq Baltic Stock Exchange transactions that are subject to taxation under the ordinary system. The securities data and sale price are pre-filled. Please include the cost of acquisition and the cost of transfer.

Since the new rule applies for the first year, please make sure that the data in table 6.1 or 8.2 is correct.

Additional information

Unlike securities transactions, contributions to and payments from an investment account must be declared in part II of table 6.5 of the income tax return. The purchase and sale of securities are not declared as investment account transactions.

The investment account data declared in previous years is pre-filled in part I of table 6.5 of the income tax return. If you have only recently opened an investment account, please indicate the account and the credit institution details in part I of table 6.5.

In part II of table 6.5 of the income tax return, declare the contributions to and payments from your investment account. The easiest way to declare such data is to use an investment account report sent to the Estonian Tax and Customs Board from a bank. You can find information on how to send us the report for pre-filling the income tax return in your bank’s e-services environment.

Make sure that all transactions declared are in the order in which they were conducted because the amount exempt from tax that can be carried forward to next year or the taxable amount and tax liability calculated on it depend on it. The amount exempt from tax to be carried forward will be pre-filled in the following year’s return.

Indicate the dividend and interest received on the investment account, which is subject to income tax and is declared in table 5.1, 7.1, 8.1 or 8.8 of the income tax return, as a contribution to the investment account, as this will increase the amount exempt from tax to be carried forward.
 

Declaring investment account data

Send the investment account report to the  Estonian Tax and Customs Board (ETCB) from your internet bank before submitting the return. By doing so, the investment account data is automatically displayed in table 6.5 of the tax return.

If you send the investment account report from your internet bank after you have started filling in the return, in order for the data to reach the return, proceed as follows:

1. open table 6.5 "Investment account",
2. click Data of the ETCB and Replace data in both part I and II.

You can also enter investment account data in table 6.5 manually. Click New line to add the data.

Additional information

Unlike the investment account, pension investment account data is not declared in the income tax return. You only have to “tick” the dividend and interest received on the pension investment account in tables 5.1 and 7.1 to prevent them from being included in your annual income and affecting the amount of basic exemption.

If interest has been received on financial assets purchased through the pension investment account, income tax has been withheld from the interest and the interest has been pre-filled in table 5.1, “tick” that line and the withheld income tax will be refunded.

As of 2025, crypto-asset transactions can be declared in the income tax return of a natural person as follows:

• If you carried out transactions in crypto-assets under the ordinary system and the transactions took place on a platform that was not authorised as MiCA, only profitable transactions are reported in table 6.3 or 8.3.
• If you carried out transactions in crypto-assets under the ordinary system and the transactions took place on a platform authorised as MiCA, both profitable and unprofitable transactions are reported in table 6.1 or 8.2.
• If you carried out transactions in crypto-assets in an investment account system and the crypto-assets were acquired on a platform authorised as MiCA, the data must be declared in table 6.5.

Before declaring transactions in crypto-assets, check whether the crypto-asset service provider had a MiCA authorisation from the website Markets in Crypto-Assets Regulation (MiCA) Markets in Crypto-Assets Regulation (MiCA) or the Estonian register of crypto-asset service providers when purchase transaction was made.

If you have carried out a large number of crypto-asset transactions, you may aggregate the transactions in table 6.3 or 8.3 and report them as a single line in the income tax return. However, it is important to keep in mind that only profitable transactions can be aggregated. It is also important that the taxpayer has transaction-based records in a readable format, so that the calculation of the aggregated amount can be verified if necessary. Losses may not be taken into account in the aggregation either.

Only crypto-asset transactions of the same name that have been acquired exclusively from a MiCA-authorised platform may be aggregated in table 6.1 or 8.2. As the acquisition date, indicate the date of acquisition of the first crypto-asset to be aggregated. It is also important that the taxpayer has transaction-based records in a readable format, so that the calculation of the aggregated amount can be verified if necessary.

Additional information

When selling immovable property, only gains from the sale or exchange of immovable property must be declared in table 6.3. Table 6.3 is pre-filled with data received from the Land Board. Please make sure that the pre-filled data is correct. If necessary, complete the data and indicate the cost of acquisition and costs related to sale.

Loss from the sale of immovable property is not taken into account. At the same time, it is possible to declare such lossmaking transactions in table 6.3 to avoid having to give further explanations to the Estonian Tax and Customs Board later.

In the case of immovable property, the sale of which is subject to tax exemption (for example, the tax exemption for the sale of residence), the transaction does not have to be declared.

Additional information

If you have earned taxable income during the year and income tax has been withheld from it, you have a right to deductions. You can deduct from taxable income:

• basic exemption (amount depends on the amount of the 2025 income);
• training expenses, gifts and donations (up to 1,200 euros in total) and
• contributions to supplementary funded pension (up to 15% of taxable income, but not more than 6,000 euros).

Donations made to organisations included in the list of non-profit associations, foundations and religious associations benefiting from income tax incentives are pre-filled in table 9.4 of the income tax return.

NB! If you have made donations to an organisation included in the list by phone, the data may not be pre-filled in the tax return. Please indicate such donations in table 9.4 yourself. At the request of the Estonian Tax and Customs Board, the donation can later be proven by submitting your phone bills and/or call records. It is possible to extract the call records from telecommunications companies’ self-service environments to see the phone numbers on which you made donations and find the details (name, registry code) of the organisations included in the list.

Additional information

The unused part of training expenses can be transferred to the spouse's income tax return. If a person has unused deductions, the return automatically offers the opportunity to transfer these to his or her spouse’s return.

How to transfer and accept unused deductions

We recommend the spouse who has more deductible tax incentives, to submit his or her tax return first.

1. Spouse A who wishes to transfer the unused deductions to his or her spouse’s return:

• ticks the box "Yes, I wish to share unused deductions with my spouse“ on the page "Submission“,
• submits the return.

2. Spouse B who wishes to accept the spouse’s unused deductions: 

• can check whether the shared deductions have been transmitted to his or her tax return on the page “Income and deductions” in the table “Sharing deductions”,
• and submits the return.

Additional information

Income tax returns can be corrected retrospectively for up to 3 years.

In 2026, the 2023, 2024 and 2025 tax returns can still be corrected.

To correct a return:

• enter the e-services environment,
• select the return you wish to correct,
• click Edit tax return and then “Correct the submitted tax return” or “Start again with the data of the ETCB”.
  Choose “Correct the submitted tax return” if you have manually added data in the return. In this case, the entered data remains in the return and does not need to be entered again.
  Choose “Start again with the data of the ETCB” if you would like to delete all the data you have entered to the return or it is necessary to correct in the return the data submitted to the Estonian Tax and Customs Board (ETCB) by your employer, educational and training institution or other person. For example, if the employer has subsequently corrected the data; the training institution has subsequently transferred or changed the data, etc.

Corrections to tax returns must always begin with the earliest year, after which the adjusted carryforward amounts are transferred to the subsequent year. 

Explanations of icons on the tax return

• To view, edit, add or delete data on the return, click on the plus sign (+) in front of the line.
• To edit data, click on the pencil icon at the end of the line.
• To delete data, click on the bin icon at the end of the line.
• To add new data, click New line at the end of the line.

After making changes, do not forget to click the Save button.

I Spouses wish to switch on their returns which of them transfers their deductions and who receives them

1. Spouse B who accepted deductions from spouse A:

• selects Edit tax return next to the submitted tax return and Correct the submitted tax return,
• deletes the deductions shared by spouse from the table “Sharing deductions” at the page “Income and deductions” and
• submits the return.

2. Spouse A, who transferred deductions to spouse B:

• selects Edit tax return next to the submitted tax return and Correct the submitted tax return,
• removes the tick from the box "Yes, I wish to share unused deductions with my spouse“ on the page “Submission” and
• submits the return.

3. Spouse B:

• selects Edit tax return and Correct the submitted tax return,
• ticks the box "Yes, I wish to share unused deductions with my spouse“ on the page “Submission” and
• submits the return.

4. Spouse A:

• selects Edit tax return and Correct the submitted tax return,
• checks if the deductions shared by the spouse are shown on the page “Income and deductions and
• submits the return.

II The spouse who transferred the deductions (the first to submit the income tax return) wishes to correct the data of deductions on their tax return

1. Spouse B who accepted deductions from spouse A:

• selects Edit tax return next to the submitted tax return and Correct the submitted tax return,
• deletes the deductions shared by spouse from the table “Sharing deductions” at the page “Income and deductions” and 
• submits the return.

2. Spouse A who transferred deductions to spouse B and wants to correct the deductions on their tax return:

• selects Edit tax return next to the submitted tax return and Correct the submitted tax return,
• makes the necessary changes on the page “Income and deductions”,
• ticks the box "Yes, I wish to share unused deductions with my spouse“ on the page “Submission” and
• submits the return.

3. Spouse B:

• selects Edit tax return and Correct the submitted tax return,
• checks if the deductions shared by the spouse are shown on the page “Income and deductions and
• submits the return.

Persons who submit electronic income tax returns can donate their refundable income tax to a non-profit associations, foundations or religious associations included in the list of persons benefiting from income tax incentives. Donations from income tax refunds can be made to these associations that have expressed their wish to receive donations to the Estonian Tax and Customs Board.

• Donations can be made to up to three recipients and a donation cannot be less than 1 euro.
• The amount of tax refundable may be donated in whole or in part. In the case of a partial donation, you may request the remainder of the amount to be transferred to your bank account or leave it in your prepayment account.
• Donations can be made on the page "Submission”, where select the Add Recipient button. Then you can select an association and write the amount you wish to donate.

If a person has arrears, the bailiff has the right to seize his or her income tax refund (the debtor's financial claim against the Estonian Tax and Customs Board) on the basis of subsection 4 of § 114 of the Code of Enforcement Procedure.

The bailiff submits an attachment notice of the debtor's financial claim to the Estonian Tax and Customs Board. The Estonian Tax and Customs Board is required to seize the overpaid income tax of the debtor in the amount set out in the attachment notice and transfer it to the bailiff's bank account. According to the law, the Estonian Tax and Customs Board does not have the right not to forward the money to the bailiff.

For all questions related to the attachment notice, please contact the bailiff.

 Information at the website of the estonian chamber of bailiffs and trustees in bankruptcy

If a financial claim has been seized by several bailiffs for the benefit of several claimants, a third party obligated with regard to the debtor, including a credit institution, pays the money to the bailiffs in the order of arrival of their attachment notices. An attachment notice created on the basis of a child’s claim for maintenance is deemed to have arrived as the first regardless of the moment of its arrival (subsection 1 of § 119 of the Code of Enforcement Procedure).

If the bequeather earned income in the year they passed away, the successor can submit an income tax return for the deceased person. If the bequeather was a self-employed person (in Estonian füüsilisest isikust ettevõtja, FIE), the submission of an income tax return is mandatory.

Based on a succession certificate, a paper income tax return can be submitted on behalf of the bequeather at our service bureau.

If there are several successors, they must agree on who will submit the income tax return on behalf of the bequeather.