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Refund of income tax and additional income tax due

Refund of income tax


If a tax return was submitted through the e-Tax Board/e-Customs and the information declared does not require subsequent verification, the overpaid amount of income tax will be returned to the bank account indicated on the tax return within 5 working days as of the date of submission of the tax return but not before 26 February 2019.

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 2019 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 July 2019.

The overpaid amount of income tax will be refunded by 1 October 2019 at the latest if:

  • business income,
  • gains or loss of the transfer of property,
  • the income derived in a foreign country is declared, or
  • the declarer is a non-resident who wishes to make deductions in Estonia.

Income tax may be refunded on a precondition that income tax has been paid within the period of taxation.
 

Additional income tax due


Dates


Due date for payment of an additional income tax for 2018 is 1 July 2019.

Due date of payment of the additional amount of income tax will be 1 October 2019 you:

  • were engaged in business in 2018 or
  • derived gains from the transfer of property,
  • declared the income derived in a foreign country, or
  • or if you are a non-resident who wishes to make deductions in Estonia.
     

Notice of assessment


The Estonian Tax and Customs Board shall issue a corresponding notice of assessment to each person who must pay an additional amount of income tax and the notice of assessment shall be available through the e-Tax Board/e-Customs.
 

Payment


It is up to the taxpayers to decide which bank they prefer for payment of the additional tax due.

Account numbers for state taxes and payments*
Bank IBAN (account number)
SEB PANK EE351010052031000004
SWEDBANK EE522200221013264447
LUMINOR BANK EE401700017002872300

* Please indicate the Estonian Tax and Customs Board (Maksu- ja Tolliamet) as the recipient of the payment.


Every taxable person has a personal reference number for all kind of taxes, charges, levies, payments and other financial obligations (interest, penalty payments, fines, and so on) arising from an Act concerning a tax; the reference number is to be found in the search of personal reference number.

You can also find your personal reference number under the heading "Claims and liabilities" in the e-Tax Board/e-Customs. Please insert the reference number in the appropriate field of the payment order.
 

10.12.2018