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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-MTA 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 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.
 

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 social tax 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


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
LHV PANK EE957700771001523585

* 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.

 Please insert the reference number in the appropriate field of the payment order.

You can also find your personal reference number in the e-MTA: "Accounting" – "Payment".
 

14.01.2021