About tax arrears

Natural persons and sole proprietors are both deemed to be private customers for the Estonian Tax and Customs Board.

At any time the persons can check in the e-Tax Board/e-Customs environment the fulfilment of their tax liabilities and the state of the tax arrears that have been incurred. The persons who have no possibilities to use the e-Tax Board/e-Customs environment can obtain the respective information from the service bureaus of the Tax and Customs Board.

The easiest, quickest and cheapest way is to pay the tax arrears that have been created immediately by transferring the amount of tax arrears in the bank account of the Estonian Tax and Customs Board indicating also the reference number of your prepayment account. See also: search of a personal reference number.

A taxable person may request for payment of the tax arrears in instalments if the immediate payment of the tax arrears is not possible due to temporary solvency problems. Payment of the tax arrears in instalments means that the tax arrears (incl. the arrears of interest) will be paid in monthly instalments on the basis of the approved payment schedule.