Annual Income Tax Declaration (e-Tax)

Use this skill whenever asked to prepare, review, or classify transactions for an Estonian VAT return (KMD form) for any client. Trigger on phrases like "prepare VAT return", "do the KMD", "fill in KMD", "Estonian VAT", "kaibemaks", or any request involving Estonia VAT filing. This skill covers Estonia only and standard KM registration. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Estonian VAT work.

Use this skill whenever asked about Estonia personal income tax for self-employed individuals (FIE) and resident individuals. Trigger on phrases like "how much tax do I pay in Estonia", "Estonian income tax return", "Form A", "Form E", "tuludeklaratsioon", "TSD", "FIE", "ettevõtluskonto", "entrepreneur account", "basic exemption", "maksuvaba tulu", "tax hump", "social tax", "sotsiaalmaks", "funded pension", "II pillar", "unemployment insurance", "töötuskindlustus", "flat 22% tax", "self-employed tax Estonia", or any question about filing or computing personal income tax for a resident or self-employed (FIE) client in Estonia. Also trigger when preparing or reviewing a Form A / Form E return, computing FIE business deductions, running payroll withholding via TSD, advising on FIE social-tax advance payments, or comparing the entrepreneur-account simplified regime. This skill covers the flat 22% income tax rate, the income-dependent basic exemption and its 2026 reform, social tax, unemployment-insurance premiums, funded (II) pension, the entrepreneur-account regime, payroll (TSD) declarations, filing deadlines, penalties, and interaction with VAT. ALWAYS read this skill before touching any Estonian income tax work.

Use this skill whenever asked about Estonia payroll processing for employed persons. Trigger on phrases like "Estonia payroll", "Estonian payroll", "palgaarvestus", "sotsiaalmaks", "social tax Estonia", "income tax withholding Estonia", "tulumaks kinnipidamine", "töötuskindlustusmakse", "unemployment insurance premium Estonia", "II pillar", "II sammas", "kohustuslik kogumispension", "funded pension Estonia", "Form TSD", "TSD declaration", "net salary Estonia", "gross to net Estonia", "palk", "netopalk", "EMTA payroll", "Maksu- ja Tolliamet payroll", "basic exemption Estonia", "maksuvaba tulu", "minimum wage Estonia", "employer cost Estonia", "what does an Estonian employee cost", or any question about computing employee pay, withholding income tax, social tax, unemployment premiums, or funded-pension contributions for Estonia-based employees. This skill covers flat 22% income tax withholding (after basic exemption), 33% employer social tax (uncapped, with a monthly minimum base), employee/employer unemployment insurance premiums, mandatory funded (II pillar) pension contributions, the basic exemption, minimum wage, employment-register registration, bank statement classification patterns, and monthly Form TSD filing. ALWAYS read this skill before processing any Estonia payroll.

Use this skill whenever asked about Estonian social security contributions, social tax (sotsiaalmaks), unemployment insurance premiums (töötuskindlustusmakse), or mandatory funded pension (II-pillar / kogumispension) for employers, employees, board members, or self-employed (FIE). Trigger on phrases like "how much social tax do I pay in Estonia", "Estonian payroll on-cost", "sotsiaalmaks 33%", "employer cost above gross", "II pillar pension contribution", "unemployment insurance premium", "minimum social tax base", "Form TSD", "FIE social tax", "Estonia net salary calculation", "what is the employer cost on top of salary", or any question about Estonian social charges. Also trigger when classifying bank-statement transactions that relate to EMTA (Maksu- ja Tolliamet) tax payments, Töötukassa unemployment premiums, or II-pillar pension transfers from Estonian banks (Swedbank, SEB, LHV, Luminor). Also trigger when computing Estonian payroll where the 22% flat income tax, the basic exemption (maksuvaba tulu), and the social tax floor interact. This skill covers social tax (33%), unemployment insurance (employee 1.6% + employer 0.8%), II-pillar funded pension (2/4/6%), the minimum monthly social tax base, the 22% flat PIT, the basic exemption, Form TSD filing, FIE advance payments, bank-statement classification patterns, and edge cases. ALWAYS read this skill before touching any Estonian social-contribution or payroll-charge work.

Use this skill whenever asked about reducing tax in Estonia, tax planning, saving tax, or legal strategies to minimise tax for a self-employed person, freelancer, or small company in Estonia. Trigger on phrases like "reduce tax Estonia", "0% corporate tax", "retained profits", "FIE vs OÜ", "OÜ tax", "ettevõtluskonto", "entrepreneur account", "salary vs dividend Estonia", "distributed profits", "participation exemption", "Estonian holding company", "save tax Estonia", "tax planning Estonia". This skill covers the entity-choice / profit-deferral decision (FIE vs OÜ vs entrepreneur account), the 0%-on-retained-profits system, salary-vs-dividend mix, the distributed-profits CIT, the basic exemption, the II-pillar election, the holding/participation exemption, and the anti-avoidance red lines. ALWAYS read this skill before advising on any Estonian tax optimisation.