The data related to tax incentives submitted on time will be used to pre-fill the income tax returns of natural persons. This allows people to declare their income quickly and apply deductions. This way, people will immediately know their final tax liability for the previous year.
The data must be submitted by banks, registrar of the pension register, insurance companies and training providers. People may also deduct from their income gifts and donations made to institutions included in the list of non-profit associations, foundations and religious associations benefiting from income tax incentives.
Upon submitting an income tax return, it is possible to deduct training expenses, gifts and donations in the amount of up to 1200 euros from the income. The deductions may not exceed 50% of the taxpayer's income taxable in Estonia during the same period of taxation. In addition, contributions to the supplementary funded pension, i.e. the third pension pillar, can be deducted from taxable income to the extent of up to 15% of taxable income, but not more than 6000 euros per year.
The period of declaration of income starts on 16 February and lasts until 30 April. The ETCB recommends using the e-services environment e-MTA for submitting the income tax return. Read more about submitting the income tax return for 2025 from the ETCB website.
