maksuamet

Maksuamet, commonly used to refer to Estonia’s tax authority, is a government agency responsible for administering taxes and customs in Estonia. It collects state revenue, manages tax declarations and refunds, enforces tax law, and operates border controls as part of customs and excise administration. The agency serves individuals and businesses, provides information and guidance, and offers online services for filing, payment, and communication with taxpayers.

Historically, the term referred to the Tax Board (Maksuamet). In the early 2010s, Estonia reformed its public administration by merging the tax authority with the Customs Board to form the Tax and Customs Board (Maksu- ja Tolliamet, MTA). Today the MTA handles domestic taxation (income tax, value-added tax, corporate income tax, property and other taxes), customs procedures, revenue protection, and cross-border enforcement.

Organizationally, the MTA is overseen by the Ministry of Finance and led by a director general. It maintains regional offices across Estonia to administer local taxpayers and to supervise compliance, audits, and investigations. The agency also coordinates with other public authorities and international organizations on tax policy, compliance, and information exchange.

Digital services are central to its work. The agency operates online portals that enable taxpayers to file returns, report payments, request rulings, and access information about tax obligations. It emphasizes data protection, security, and cooperation with EU-wide tax systems and international standards on tax transparency and anti-fraud measures.