Visiting Researcher's Guide - EURAXESS Estonia

48
TAXATION
In Estonia income tax returns must be presented by 31 March. If you have only received income
from employment in one organisation and no other income, you do not have to present an
income tax return, but you can still do so, as you may get some refunds.
Refunds are paid in the extent of the income tax on educational costs; paid housing loans;
donations and gifts to non-profit research, cultural, educational, sports or social welfare
organisations, religious organisations, public universities or political parties; and optional
funded pension payments. Additional refunds are paid to families with two or more children.
Married couples can present a joint income tax return, which is useful if one of the two does
not have a permanent income or the income received is below the income tax free limit. While
income tax returns can be filed on paper in the regional offices of the Estonian Tax and
Customs Board (ETCB), the most convenient and widespread method is electronic submission
through the e-Tax Board, where pre-completed forms containing the information
the Estonian Tax and Customs Board possesses about your tax payments and refundable
expenditures, are available.
The e-Tax Board can be entered from the Estonian Tax and Customs Board’s homepage
with your ID card, or through an Internet bank. The e-Tax Board and the income tax return
forms are currently not available in English. Contact an Estonian mobility centre for assistance
with the income tax return forms.
ERA-MORE, Estonian Network of Mobility Centres
http://www.smartestonia.ee/eramore/
Estonian Tax and Customs Board
http://www.emta.ee/
The Income Tax Act can be found at
http://www.legaltext.ee/indexen.htm