Refund of income tax
If a tax return was submitted through the e-services environment e-MTA and the information declared does not require subsequent verification, the overpaid amount of income tax will be returned since 25 February 2022.
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 18 March 2022 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 3 October 2022.
- 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
Due date for payment of a natural person's additional income tax for 2021 is 3 October 2022.
Sole proprietors are also required to pay the additional income tax, social tax and mandatory funded pension by 3 October 2022.
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-services environment e-MTA.
The most convenient way to pay the tax is electronically in the e-services environment e-MTA via the link on the information page of the income tax return.
Last updated: 11.02.2022