According to the Head of the ETCB's Income Tax Department, Madis Laas, there is no need to rush with the submission of the income tax return. “Income tax returns can be submitted from 16 February to 30 April this year. However, it is best to check now that a valid document and necessary PIN codes are on hand when the tax return must be submitted. There is still time to update the documents, if necessary”, said Laas.
If your ID-card has expired, you should first apply for a new one at the PBGB self-service portal at iseteenindus.politsei.ee. “If a proper document photo, specimen signature and fingerprints are available, it will only take a few minutes to apply for a document in the self-service portal. If there is no photo, signature, or fingerprints available, you can get them taken in a photo booth at a PBGB service office. There is no need to book an appointment to use the photo booth and after using the photo booth, you can continue the application process in the self-service portal,” said Marit Abram, Police Lieutenant of the PBGB’s Identity and Status Bureau.
Smart-ID or Mobile-ID can also be used instead of the ID-card to log in to the e-MTA. If these login options are available, it is advisable to use them. If you have forgotten the PIN codes of your document and the envelope of security codes has been lost, you must apply for a new envelope of security codes in the PBGB service office and pay the state fee. The PUK of ID-cards issued since 17 November last year can be viewed in the police self-service portal by selecting the service "Check PUK code of ID-card", where you can log in with Smart-ID or Mobile-ID, for example.
According to Anna Õuekallas, Head of the eID Department at the Information System Authority (RIA), before filing the income tax return, it is worth checking not only that your documents and PIN codes are valid, but also that the devices used to access e-services are secure. “We always recommend using the latest versions of ID software and keeping the operating system and antivirus software of both your computer and smart device constantly updated. Preventive control helps to avoid both technical failures and potential security risks,” Õuekallas explained. The latest ID-software can be found on the website www.id.ee.
The most convenient and easiest way to submit the 2025 income tax return is via the e-services environment e-MTA. To sign in, you must have a valid ID card, Smart-ID or Mobile-ID, along with valid PIN codes. Users of the e-ID of the Member States of the EU can access the e-services environment if they have an e-ID that meets the necessary requirements.
Due to the spread of scam e-mails, the ETCB strongly advises everyone to sign in to the e-services environment e-MTA only via the official website emta.ee by selecting E-services. If you change or add your bank account details when filing your income tax return, the action must also be confirmed with a digital signature in the e-MTA.
RIA reminds users that Smart ID or Mobile ID PIN codes must never be entered if the user has not initiated login or transaction confirmation. If the Smart-ID or Mobile-ID window for PIN1 opens unexpectedly, someone else has tried to start authentication with the user's data, and such a request must be cancelled immediately.
If the technical options for using the e-services environment e-MTA are available, the e-service “My income” can be used to get an overview of who and in which amount has made payments to you in 2025 and the amount of basic exemption that has been applied. It is also possible to see the expected income tax liability. The final tax liability is determined after the submission of the income tax return, when all taxable income and deductions have been taken into account.
Important:
- The refunding of overpaid income tax will begin on 5 March for customers who submitted their tax return in the e-MTA. When exactly the refund is made does not depend on the time of submission of the tax return.
- After the tax return has been submitted, it can be corrected throughout the declaration period until 30 April.
- For those who do not have access to e-services, it is still possible to submit the tax return on paper. However, the submission and processing of paper-based declarations takes longer than electronic declarations.
- If you have any questions, please consult the website emta.ee/tuludeklaratsioon of the ETCB. If you have any further questions or problems, please contact the customer support of the ETCB. Please be patient – especially at the beginning of the income declaration period, there may be queues at service bureaus and on customer support lines.
