Share with your friends

Estonia: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 30 September 2020

The Estonian authorities have introduced an number of measures to mitigate the impact of COVID-19:

  • The interest rate on tax arrears reduced by 50% (i.e. from 0.06% to 0.03% per day) until 31.12.2021.
  • Taxpayers applying for the payment of tax arrears by instalments 01.05.2020-31.12.2021 may apply for the reduction of tax interest by 100% (before:  by 50% max).
  • Excise duty on some types of fuel reduced 01.05.2020-30.04.2022.
  • The state has suspended its payments into the mandatory funded pension system 01.07.2020-30.08.2021. Persons participating in the system may decide to suspend their payments into this system as well 01.12.2020-30.08.2021 (the decision to be made and the application to be filed in October 2020).

Additional Information