maksuseadus

Maksuseadus is the term used for the body of Estonia’s tax law, which governs the collection of taxes and the rights and obligations of taxpayers. It provides the overarching framework within which taxes are assessed, declared, paid, and enforced, and it sets out the general principles of taxation, including fairness, transparency, and predictability. The concept encompasses both the rules applicable to individuals and to legal entities.

The central legislation is enacted by the Riigikogu (Estonian Parliament) and implemented by the Tax and Customs Board (Maksu- ja Tolliamet, MTA). Estonia’s tax system includes several specific taxes—such as income tax, value-added tax (VAT), corporate income tax, social security contributions, property tax, and excise duties—and these are governed by dedicated acts. The maksuseadus provides the common framework for registration, reporting deadlines, tax rates, deductions, penalties, and procedures for tax assessment, audits, and appeals. It interacts with other areas of law, including financial regulation and customs, to form a coherent fiscal regime.

A notable feature of Estonian tax administration is its emphasis on digital governance and self-assessment. Taxpayers typically file returns online, and the MTA offers electronic services for declaration, payment, and dispute handling. The maksuseadus thus supports a transparent and efficient system intended to balance public revenue needs with encouraging business activity and individual compliance.

This article offers a general overview; for current provisions, consult the latest legislation published by the Riigikogu or the Tax and Customs Board.