Filing the income tax return
Declaring last year's income runs from 16 February to 30 April. The easiest channel is e-MTA (emta.ee): the return is largely pre-filled with data from employers, banks and institutions. Refunds of overpaid income tax start on 5 March for e-MTA filers (18 March for paper); the final deadline for both payment and refund is 1 October. The refund amount does not depend on filing speed.
Who this applies to
Step by step
Log in to e-MTA and open the return
Log in only via the official emta.ee site (phishing is common). The return is pre-filled, but you are responsible for its accuracy — check everything.
Add missing income and deductions
Pre-filled data usually lacks foreign income, some asset sales and certain training costs. For property sales add the acquisition cost and improvement expenses; investment-account users should delete duplicated Baltic securities trades.
Submit and track the settlement
File by 30 April. Refunds start on 5 March; the final settlement deadline is 1 October. In e-MTA you can also donate your refund to up to three organisations.
Common mistakes
Frequently asked questions
When can the return be filed?
From 16 February to 30 April. Refunds start 5 March for e-MTA filers and 18 March for paper filers.
Must crypto be declared?
Yes — profitable trades are taxed. On MiCA-licensed platforms both profitable and loss-making trades must be reported from 2025.