Training courses on income tax

Income tax return in Estonia

The training course, which took place on 25 November 2025, gives an overview of general rules of income taxation for natural persons and submission of annual tax declaration.

Trainer: Merje Roomet, Chief Specialist in Tax and Risk Management of the Income Tax Department of the Estonian Tax and Customs Board

The structure of the course in the video

00:00  Introduction to general rules of income taxation
for natural person

34:30  Submission of annual tax declaration

 Course materials

Business taxes in Estonia

The training course, which took place on 11 November 2025, gives an overview of tax deadlines, examines corporate income tax, introduces key differences between salary and dividend. The training course also covers investment account.

Trainer: Marko Kõiver, Chief Specialist in Tax and Risk Management of the Income Tax Department of the Estonian Tax and Customs Board

 Course materials

The structure of the course in the video

00:17  Agenda

00:45  Tax Deadlines

01:35  Possibilities for submitting the declaration

02:44  Possibilities to pay taxes

03:45  Payment of interests

06:01  Payment of tax liabilities in instalments

07:12  Corporate Income Tax

10:49  Form of TSD and eight annexes

13:16  Corporate income tax: an example

17:02  Dividend vs Salary

19:10  Dividend may not replace salary

20:30  Dividend vs Salary: substance over form

21:01  What can you do to keep your tax matter in order

23:24  Investment account