Refund and additional payment of income tax

Due date for the refund and payment of the overpaid income tax is 1 October 2021.

Refund of income tax

If a tax return was submitted through the e-MTA and the information declared does not require subsequent verification, the overpaid amount of income tax will be returned since 26 February 2021

On the basis of correct tax returns that have passed the provisional checking, the Estonian Tax and Customs Board would issue continuously the payment orders to the banks, in the order generated by the computer system after completing the checking. Tens of thousands of payment orders are issued at the same time and are arranged according to the banks. Exact date of the transfer of an amount to a person's bank account depends also on a bank's operation. It may happen that the persons who submitted their tax returns on the same date are refunded on different dates and it may even occur that a tax return submitted later may be refunded earlier.

From 19 March 2021 the Estonian Tax and Customs Board starts refunding income tax to the taxpayers who submitted their income tax returns on paper.

The Estonian Tax and Customs Board will refund the overpaid amounts of income tax to the bank accounts indicated on the tax returns not later than by 1 October 2021.

  • Income tax may be refunded on a precondition that income tax has been paid within the period of taxation. 
  • The income tax is refunded to the bank account, indicated in the taxpayer's income tax return. 

Additional income tax due

Dates

Due date for payment of a natural person's additional income tax for 2020 is October 2021.

Sole proprietors are also required to pay the additional income tax, social tax and mandatory funded pension by 1 October 2021.

Tax notice

Each person who submitted the income tax return on paper and has to pay additional income tax will receive a tax notice from the Estonian Tax and Customs Board by post.

Tax notices will not be issued to those who have submitted the income tax return electronically; the calculation details of the amount of tax subject to payment additionally are available in the e-MTA.

Payment

The most convenient way to pay the tax is electronically in the e-MTA via the link on the information page of the income tax return. 

The tax can also be paid in e-MTA, selecting Accounting - Payment,  as well as by bank transfer and in the service bureaus using debit or credit card. More information Payment of taxes.

Last updated: 26.08.2021

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