INF declaration forms of 2025–2026
Click on the name of a declaration to view the PDF form of a declaration, submission deadline, and information on who must submit the declaration.
All INF declarations can be submitted electronically in the e-services environment e-MTA.
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
| Resident companies and public limited funds | 10th day of each month if dividends have been paid or payments from the equity have been made |
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In the e-services environment e-MTA with annex 7 to form TSD either entered manually or uploaded using an XML or CSV file. |
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
| 1) State or local authority educational establishments; 2) universities in public law; 3) private schools which hold an activity licence with regard to the relevant study programme, are registered in the Estonian Education Information System or have the right to provide instruction of higher education; 4) providers of in-service training (e.g. legal persons in private law, legal persons in public law, state and local authorities or natural persons who hold an activity licence issued by the Ministry of Education and Research for the provision of in-service training or who have submitted a notice of economic activities for the provision of in-service training. |
1 February of the year following the calendar year |
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In the e-services environment e-MTA either entered manually or uploaded using an XML or CSV file. Submit declarationTechnical information on how to upload data » NB! Form INF file containing more than 1000 lines can only be corrected by uploading a new file. Data in the e-MTA cannot be amended, added or deleted |
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
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Non-profit organisations (except religious associations) and foundations included in the list of non-profit organisations, foundations and religious associations benefiting from income tax incentives. If your organisation has not received gifts or donations, you do not have to submit a declaration. Check if your organisation is included in the list of non-profit associations, foundations and religious associations benefiting from income tax incentive. |
1 February of the year following the calendar year |
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In the e-services environment e-MTA. Data can be entered manually or uploaded using a CSV file. Technical information on how to upload data » Form INF 4 may be provided on paper if it has a maximum of 10 lines. NB! Form INF file containing more than 1000 lines can only be corrected by uploading a new file. Data in the e-MTA cannot be amended, added or deleted. |
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
| Insurers | 1 February of the year following the calendar year |
|
In the e-services environment e-MTA. Data can be entered manually or uploaded using an XML file. |
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
| Registrars of the pension register | 1 February of the year following the calendar year |
|
In the e-services environment e-MTA. Data can be entered manually or uploaded using an XML file. |
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
| Non-profit organisations, foundations and religious associations included in the list of non-profit organisations, foundations and religious associations benefiting from income tax incentives | 1 July of the year following the calendar year |
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In the e-services environment e-MTA. Data can be entered manually or uploaded using an XML file. Form INF 9 can be submitted on paper if no more than 5 recipients are declared in part II. |
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
| Resident legal persons, state, rural municipality or city institutions, employers who are natural persons and non-residents who have a permanent establishment or operate as employers in Estonia |
Parts I–III — 1 February of the year following the calendar year Part IV — 20th day of the month following the quarter |
Declaring compensation for use of personal automobile on form INF 14 (in Estonian) |
In the e-services environment e-MTA. Data can be entered manually or uploaded using an XML file. |
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
| Resident credit or financial institutions, branches of non-resident credit institutions entered in the Estonian commercial register and insurers | 1 February of the year following the calendar year |
|
In the e-services environment e-MTA. Data can be entered manually or uploaded using an XML file. |
| Who submits | Submission deadline | Declaration form | How |
|---|---|---|---|
| Trust funds | 1 February of the year following the calendar year of deriving the income |
|
Upload an XML or CSV file in the e-services environment e-MTA. |
The following INF declarations are valid for 2023–2024.
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Disclosure of recipients of dividends, payments of equity -
Declaration of compensation for use of personal automobile, training expenses and expenses made for improving the employee's health and loans granted
Last updated: 30.01.2026
