Annual Income Tax Declaration (e-Tax)

Source-cited draft: company formation & entity choice for Estonia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

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 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.

Source-cited draft: corporate income tax for Estonia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

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.

Source-cited draft: tax overview for Estonia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.