Submission of the declaration of income and social tax, mandatory funded pension contributions and unemployment insurance premiums (forms TSD, TSD annex 1 and TSD annex 2) and payment of taxes
Resident legal persons, state or local government institutions, self-employed persons or employers, as well as non-residents who operate as employers or have a permanent establishment in Estonia and who make taxable payments to natural persons or non-residents submit the declaration and pay taxes.
Annex 1 and/or Annex 2 to form TSD must also be submitted by the payers of social tax (§ 4 of the Social Tax Act) who are required to pay social tax on the monthly rate for employees for a calendar month (subsections 2–3 of § 2 of the Social Tax Act).
In 2026, the monthly rate of social tax is 886 euros, from which the minimum social tax obligation is 292.38 euros (886 euros × 33%).
References
Annex 1 and/or Annex 2 to form TSD must also be submitted by the payers of social tax (§ 4 of the Social Tax Act) who are required to pay social tax on the monthly rate for employees for a calendar month (subsections 2–3 of § 2 of the Social Tax Act).
In 2026, the monthly rate of social tax is 886 euros, from which the minimum social tax obligation is 292.38 euros (886 euros × 33%).
