In September, the state budget received 117.4 million euros more than in September last year, nearly 1.28 billion euros in total. All taxes except alcohol excise duty have been collected more in these nine months than at the same time last year.
Monthly tax receipts in 2024 and 2025. ETCB data
The receipts of income tax of natural persons have increased the most in nine months this year, by a total of 360 million euros, including 260 million euros in September. Social tax was received 205 million euros more than last year in the same period, increasing by 24.3 million euros in September.
According to Raili Roosimaa, ETCB’s Deputy Director General, the increase in tax receipts primarily reflects the impact of the tax changes that entered into force this year and the increase in average wages. "Tax receipts have also been significantly affected by wage growth and a strong wage fund, which increased by 5.3% in September compared to a year ago. While in percentage terms the wage fund increased the most in the field of financial and insurance activities, in absolute terms it grew the most in the manufacturing industry in September, by nearly 11 million euros," said Roosimaa.
In percentage terms, corporate income tax receipts have increased the most in nine months, by 23% or 170 million euros more than in the same period last year.
Tax receipts in the nine months of 2025 compared to the nine months of 2024
According to Roosimaa, there was a significant change in the receipt of fuel excise duty. "Compared to a year ago, the receipts from fuel excise duty increased by 5.2 million euros in September. This has been influenced by the summer changes in excise duty rates, the revival of cross-border trade and the increase in the quantities of fuel released for consumption," she explained.
In nine months, 15 million litres more fuel was released for consumption than in the same period last year. Fuel excise duty revenue in the first nine months of the year was 30 million euros higher than in the same period last year. Fuel sales to final consumers increased by 1.9% and retail sales by 2.2% during this period. In September, retail fuel sales increased by 7.9% and wholesale sales by 7.8% compared to September last year. The sales of petrol and diesel fuel grew the most in percentage terms in Valga and Pärnu counties, respectively, but in volume terms for both fuels in Harju County.
In nine months, VAT revenue has increased by 238 million euros compared to the same period last year. In September, the total amount received was over 359 million euros, which is nearly 44 million euros more than in September last year. "The collection of VAT continues to be most affected by the summer increase in the standard rate. Increased fuel sales and e-commerce, which have grown steadily compared to last year, have also contributed to this to some extent," Roosimaa noted.
On October 1, tax arrears totalled over 351 million euros, with arrears being paid in instalments accounting for over 51 million euros. Tax arrears have increased by 3.5 million euros in September, mainly due to VAT, social tax, corporate income tax, and withheld income tax. In the case of these taxes in particular, the proportion of tax arrears being paid in instalments increased by a total of 4.1 million euros in September.
Although tax arrears have increased this year, the increase in tax receipts has been greater. The share of claims paid on time has increased by 1.8% compared to the previous year. Timely payment of income tax and social tax of special cases has improved the most.
The ETCB recalls that the due date for the payment of the second instalment of land tax, as well as the income tax subject to payment additionally, was 1 October 2024. In order to avoid compulsory enforcement, the ETCB recommends that those who have failed to pay their tax liability by the due date pay or reschedule the arrears.
The fastest way to reschedule tax obligations is to submit an application together with a payment schedule in the e-services environment of the ETCB. The application for payment in instalments can be submitted for 2 to 24 months. Unpaid tax liabilities are subject to an interest at the rate 0.06% per day, i.e. 21.9% per year. However, it is possible to apply for a reduction of the interest rate by up to 50% from the approval of the decision to defer tax arrears; such a request must be indicated in the application for payment in instalments.
More information on the rescheduling of tax arrears for private customers and companies can be found on the website of the ETCB. Instructions and FAQs can also be accessed by logging in to the e-MTA and selecting Help Center and “Payments of tax liabilities in instalments” from the menu.
