Earning income through platforms is an increasingly common way of working and earning extra money. While in 2023 individuals earned a total of over €89 million through platforms, in 2024 they earned over €109 million. The total amount of income earned through platforms in 2025 will be known at the end of February, when foreign platforms also submit their data to the ETCB.
The most popular platforms for earning income in Estonia are Amazon, eBay, Yaga, Facebook groups and Marketplace, auto24, osta.ee, soov.ee, Etsy, AirBnB, Booking, EstRent Cottages, Uber, Bolt, Wolt, Onlyfans, UpWork, Freelancer, Stebby, Twitch, YouTube, Instagram, TikTok, City Bee, GoMore, Autolevi, and Turo.
Aune Maria Marjapuu, leading specialist at the ETCB’s Income Tax Department, points out that income earned through online environments and social media must be declared on tax returns. "Income tax must be paid by private tutors, those who earn income from live broadcasts on social media, ride-sharing service providers, as well as, for example, sellers of goods through platforms and those who earn income from rent," said Marjapuu.
So far, 43 platform operators, including 13 Estonian platforms, have sent data to the ETCB on the income earned on their platforms last year. The data submitted to the ETCB concerns transactions involving Estonian private individuals or companies.
"If a platform operator has paid taxes on behalf of its employee, these are reflected in the income tax return of a natural person. If the tax return is not pre-filled, this means that the platform has not withheld income tax from the payments. In this case, the income received must be added to the tax return by the taxpayer," said Marjapuu.
Filling out the income tax return is easy. In the second part of Table 5.1 of the income tax return, which reflects wages, taxpayers must indicate the remuneration received for the provision of services, the payer's details, and the amount of income earned during the year.
Income earned from providing accommodation services through platforms or from renting out movable property such as vehicles or equipment, on which the payer has not withheld income tax, must also be declared. Income earned from providing accommodation services or renting movable property must be declared in the second part of Table 5.4 under the category "other income from lease and rent (immovable property, movable)".
Income from the sale of goods and products through platforms must be reported in Table 6.3 of the income tax return, selecting "other property (exc securities)" as the type of income. In this table, the acquisition cost of goods and costs related to transfer can also be taken into account in the case of goods sales.
If income earned through a platform has been received into the entrepreneur account , the data in the income tax return is pre-filled in table 7.2 and all taxes have already been paid on that income. Platform workers who opened the entrepreneur account in the middle of the year should definitely check their pre-filled data. This means that the income earned during the period preceding the use of the entrepreneur account must be added to the tax return by taxpayers themselves.
Since earning income through platform work is becoming increasingly common, it is necessary to assess whether this is occasional income or whether the activity has the characteristics of a business. “If you provide a service or sell goods regularly through a platform with the aim of generating income, this is considered business activity. In this case, business income earned through an Estonian platform must be declared on Form E. To do this, select the option "I wish to declare business income" at the bottom of the income tax return form. This will open Form E, where you can add your business income," said Marjapuu.
Income tax returns can be filed starting Monday, 16 February, but there is no need to rush. Income can be declared until 30 April. More information on filing the income tax return for 2025 can be found on the website of the ETCB.
Who has to declare income earned through a platform?
- Service providers such as content creators, private tutors, couriers, ride-sharing drivers, cleaners, designers, language editors, painters, etc. The income received for services is subject to all labour taxes. If the payer has not declared the payments made to you or if the provision of services is your business activity, you must declare the income earned yourself.
- Recipients of income from rent. If the payer of rental or lease income is a platform, the platform operator usually withholds income tax upon making the payment. However, rental income received from foreign platforms must be declared by the recipient. Upon filing the income tax return, make sure that income from rent has been declared or, if necessary, enter the income received in your income tax return yourself.
- Sellers of goods or handicrafts on the internet. If you have sold new or used goods for resale, you must declare the income yourself. The sale of items in personal use is exempt from tax.
- Recipients of royalties. If you earn income from the use or sale of your creative work, such as graphic design, photos, videos, music, illustrations, software, or other copyrighted works, this is considered a license fee or royalty.
More information on income from platform work is available on the website of the ETCB.
