Form TSD and certificates 2021

• Form TSD (497.56 KB, PDF) "Declaration of income and social tax, unemployment insurance premiums and contributions to mandatory funded pension"
• Annex 1 of form TSD (737.84 KB, PDF) "Payments made to resident natural persons, withheld income tax, contributions to mandatory funded pension and unemployment insurance premiums and calculated social tax and unemployment insurance premiums"
  Table of types of payments of Annex 1 of form TSD (25.39 KB, XLSX)

• Annex 2 of form TSD (861.36 KB, PDF) "Payments made to non-resident natural and legal persons, withheld income tax and unemployment insurance premiums and calculated social tax and unemployment insurance premiums. Payments made to public limited funds or contractual investment funds and withheld income tax"
  Table of types of payments of Annex 2 of Form TSD as of 01.07.2021 (36.81 KB, XLSX)
  Table of types of payments of Annex 2 of form TSD (applicable up to 30.06.2021) (44.86 KB, XLSX)

• Annex 3 of form 3 (549.9 KB, PDF) "Profit taken out of permanent establishment of a non-resident legal person and advance income tax on profit of a credit institution"
• Annex 4 of form TSD (529.76 KB, PDF) "Fringe benefits"
• Annex 5 of form TSD (562.25 KB, PDF) "Gifts, donations and entertainment expenses"
• Annex 6 of form TSD (applicable to payments made from 01.07.2021) (556.92 KB, PDF) "Expenses unrelated to business and statutory activities and other disbursements and amount giving rise to mismatch in tax outcome"
  Annex 6 of form TSD (applicable up to 30.06.2021) (564.89 KB, PDF)
• Annex 7 of form TSD (938.69 KB, PDF) "Dividends and other profit distributions, payments of equity and related rights, hidden profit distributions, profit of controlled foreign companies, income tax upon exit and credit institution's advance income tax on profit"
• Annex 8 of form TSD (656.36 KB, PDF) "Income received from international carriage of goods and passengers by sea"
• Form INF 1 (554.5 KB, PDF) "Disclosure of recipients of dividends, payments of equity"
   

Certificates

• Form TSM MR (201.46 KB, PDF) "Certificate for payments made to a non-resident, amounts of taxes withheld and calculated"
• Certificate for income tax paid on distributed dividends (15.55 KB, DOCX)

Forms in Estonian »