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From 16 February, the filing of 2025 income tax returns begins. As usual, a tax return must be filed if, during the year, you received income on which Estonian income tax was not withheld, or if you wish to claim tax reliefs.

Starting 15 February, personal income tax returns can be filed; for many people, this process is associated with receiving tax refunds. A tax return must also be filed if a person has earned income on which income tax is not withheld (such as earnings from abroad, capital gains from alienation of property) or withholding has not occurred. A tax return must also be filed if the person desires to eliminate double taxation – i.e., if the same income was taxed abroad as well as in Estonia.

During 2014 a number of tax changes have taken place and in 2015, key tax changes in a number of fields lie ahead.