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.
Law as of 30 Sept 2026. General information, not advice for your situation.
The calendar shows the dates that fall due in a month you choose: the day by which an Estonian company files its monthly returns for the month before and pays the tax, and, in June, the annual report of the calendar year before. Each TSD and KMD date is moved past weekends and public holidays, so it is the real last day, not the day the act names.
The deadlines it shows
| Return | What it covers | Due | Source |
|---|---|---|---|
| TSD | Income tax, social tax, unemployment insurance and the funded pension on the payments of a month; the company's income tax on dividends, fringe benefits, gifts and non-business expenses | 10th of the next month, filed and paid | Income Tax Act § 40 (4), (5), § 54; Social Tax Act § 9 (1) |
| KMD and KMD INF | The VAT return of a month and its invoice-level annex | 20th of the next month, filed and paid | VAT Act § 27 (1), § 38 (1) |
| Annual report | Filed with the Business Register | 6 months after the end of the financial year: 30 June for a calendar year, the only financial year the calendar shows | Commercial Code § 179 (4) |
The rules it applies
- Weekends and public holidays. A TSD or KMD deadline that falls on a Saturday, a Sunday or a public holiday moves to the next working day (Taxation Act § 50 (1); General Part of the Civil Code Act § 136 (8)). The public holidays are those of the Public Holidays Act, with Good Friday and Whit Sunday dated from Easter (§ 1, § 2).
- The money must arrive. A payment is on time only when it reaches the Tax and Customs Board's account by the due date; the day you send it does not count (Taxation Act § 105 (5)). Send the payment early enough to arrive by that day.
- Interest. A late payment carries interest of 0.06 percent a day from the day after the due date (Taxation Act § 115 (1), § 117 (1)). No interest is charged when the money arrives on the moved working day.
Worked example: 2026
The due date for the returns of each tax period of 2026:
| Period | TSD | KMD and KMD INF |
|---|---|---|
| January | 10.02.2026 | 20.02.2026 |
| February | 10.03.2026 | 20.03.2026 |
| March | 10.04.2026 | 20.04.2026 |
| April | 11.05.2026 (10.05 is a Sunday) | 20.05.2026 |
| May | 10.06.2026 | 22.06.2026 (20.06 is a Saturday) |
| June | 10.07.2026 | 20.07.2026 |
| July | 10.08.2026 | 21.08.2026 (20.08 is a public holiday) |
| August | 10.09.2026 | 21.09.2026 (20.09 is a Sunday) |
| September | 12.10.2026 (10.10 is a Saturday) | 20.10.2026 |
| October | 10.11.2026 | 20.11.2026 |
| November | 10.12.2026 | 21.12.2026 (20.12 is a Sunday) |
| December | 11.01.2027 (10.01 is a Sunday) | 20.01.2027 |
The moved dates of 2026 match the calendar the Tax and Customs Board publishes (EMTA). For a company whose financial year is the calendar year 2025, the annual report was due on 30.06.2026.
What it does not cover
- The quarterly OSS return, the IOSS return, the report of intra-Community supplies (VD, until 31.12.2026), INF 14 and the report on loans to related parties.
- The motor vehicle tax, paid in two halves by 15 June and 15 December. See the car tax calculator.
- Whether a TSD is due at all in a month: see the TSD entry.
- The annual report of a financial year that does not end on 31 December. The calendar shows the annual report date as the act names it and does not move it.
The guides on VAT deduction, invoices and returns, hiring employees and the annual report explain what each return holds.
General information, not advice for your situation. The law as in force on 30.09.2026.
Sources
- Income Tax Act (Tulumaksuseadus) § 40, § 54
- Social Tax Act (Sotsiaalmaksuseadus) § 9
- VAT Act (Käibemaksuseadus) § 27, § 38
- Taxation Act (Maksukorralduse seadus) § 50, § 105, § 115, § 117
- General Part of the Civil Code Act (Tsiviilseadustiku üldosa seadus) § 136
- Public Holidays and Days of National Importance Act (Pühade ja tähtpäevade seadus) § 1, § 2
- Commercial Code (Äriseadustik) § 179
- EMTA: calendar of due dates
Related pages
- 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.
- VAT (käibemaks)
What käibemaks is: Estonian value added tax, its rates from 01.07.2025, the 40 000 euro registration threshold and the monthly KMD return.
- Input VAT, invoices, credit notes and the VAT return in Estonia
What an Estonian VAT invoice must show, when input VAT is deductible, how credit notes and prepayments work, and how to file and correct the KMD.
- The annual report and the audit of an Estonian OÜ
When an Estonian OÜ files its annual report, what a micro or small company puts in it, who signs and approves it, late filing fines, and the audit thresholds.
- The annual report of an Estonian OÜ: who files it, when and how
An Estonian OÜ files its annual report within six months of the year end, 30 June for most. Who prepares, signs, approves and files it, and late fines.
- 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.
- Estonian dividend tax calculator
Work out the corporate income tax on a dividend from an Estonian company, from the net or the total amount, with the rate of the payment date and the TSD due date.
- Estonian car tax calculator
Work out the annual motor vehicle tax (mootorsõidukimaks) and the one-time registration fee (registreerimistasu) of a passenger car or van in Estonia, from its CO2, mass and age.
Reviewed on 10 Oct 2026. Law as of 30 Sept 2026. General information, not advice for your situation.