TSD (income and social tax return)
What the TSD is: the monthly Estonian return for income tax, social tax, unemployment insurance and the funded pension, due on the 10th of the next month.
Law as of 30 Sept 2026. General information, not advice for your situation.
TSD is the Estonian monthly income and social tax return. Its full name is Tulu- ja sotsiaalmaksu, kohustusliku kogumispensioni makse ja töötuskindlustusmakse deklaratsioon (TSD regulation § 1). A company files it with the Tax and Customs Board (EMTA) for each month in which it paid salaries, board member fees, dividends or other taxable amounts. It declares the tax withheld from people and the tax the company pays itself.
Key facts
| Fact | Value | Source |
|---|---|---|
| What it declares | Withheld income tax, social tax, unemployment insurance, the funded pension payment, and the company's income tax on distributions, fringe benefits, gifts and non-business expenses | TuMS § 54; TSD regulation |
| Due date | Filed, and the tax paid, by the 10th of the month after the payment | TuMS § 40 (4), (5), § 54; SMS § 9 (1) |
| Weekend or holiday | The deadline moves to the next working day: 10.10.2026, a Saturday, becomes 12.10.2026 | Taxation Act § 50 (1); EMTA calendar |
| Month with no pay | Still filed for an employee whose work is not suspended in the employment register | TuMS § 40 (5) |
| Data-based TSD | From 01.10.2026 the payroll part is sent as payment data; a CSV upload stays possible until 31.12.2027 | EMTA |
The annexes
The TSD has annexes for each kind of payment (TSD regulation § 1):
| Annex | Contents |
|---|---|
| 1 and 2 | Payments to residents and to non-residents: salaries, board member fees, contracts for services |
| 4 | Fringe benefits |
| 5 | Gifts, donations and entertainment costs |
| 6 | Non-business expenses |
| 7 | Dividends and other distributions, with form INF 1 that lists each recipient |
From 01.10.2026, annexes 1 and 2 become one data-based payroll part. Annexes 3 to 8 and INF 1 do not change yet (EMTA).
Where to go next
The tax calendar shows the real TSD date for each month of last year, this year and next year. The guides on hiring employees, founder remuneration, dividends and fringe benefits and travel explain what goes on each annex.
General information, not advice for your situation. The law as in force on 30.09.2026.
Sources
- Minister of Finance regulation nr 60 of 29.11.2010 on the TSD and its annexes, § 1
- Income Tax Act (Tulumaksuseadus) § 40, § 54
- Social Tax Act (Sotsiaalmaksuseadus) § 9
- Taxation Act (Maksukorralduse seadus) § 50
- EMTA: the TSD becomes data-based (Estonian)
- EMTA: calendar of due dates
- EMTA: TSD forms and instructions (Estonian)
Related pages
- Income tax (tulumaks)
What tulumaks is in Estonia: 22 percent on personal income, 22/78 on the profit a company distributes, how it is withheld and when it is paid.
- Social tax (sotsiaalmaks)
What sotsiaalmaks is: the 33 percent tax an Estonian employer pays on top of pay, the 2026 minimum base of 886 euros, and how it funds health insurance and pension.
- Hiring employees in Estonia: contracts, registration and foreign staff
What an Estonian OÜ must do before its first employee starts: the written contract, fixed terms and probation, the employment register, the minimum wage and the employer cost, family members, board members, non-EU staff and interns.
- Paying yourself as the founder of an Estonian OÜ: board fee, salary and social tax
How the owner-manager of an Estonian OÜ is paid: the board member fee, a salary, the minimum social tax, health insurance, the basic exemption and the TSD.
- Paying a dividend from an Estonian OÜ: the steps, the limits and the TSD
The steps to pay a lawful dividend from an OÜ, how much you may pay, instalments, dividends in kind, and how to declare it on the TSD.
- Fringe benefits, staff perks and business travel in Estonia
How an Estonian company taxes staff benefits, the 400 euro sports and health allowance, home office costs, and tax-free per diems on business trips.
- Estonian tax calendar
The real due dates of the Estonian TSD, KMD and KMD INF for each month, moved past weekends and public holidays, and the annual report deadline.
- Estonian salary calculator
Work out the net pay and the employer's total cost of an Estonian salary or board member fee, with income tax, the basic exemption, social tax, unemployment insurance and the funded pension.
Reviewed on 10 Oct 2026. Law as of 30 Sept 2026. General information, not advice for your situation.