Zero TSD — do you file when there were no payouts?

The TSD (tulu- ja sotsiaalmaksu deklaratsioon — income and social tax return) covers salary, board fees, dividends and other payouts to individuals. If you paid nothing in a month, the question is: must you still file a zero TSD?

Short answer

If you have no reportable payouts that month and no obligation to file TSD, there is little point rushing an empty return. If you have filed TSD before or you have an active employer / payout rhythm, check e-MTA guidance and your obligation status — in some cases continuous filing or a step to end/change the obligation is expected.

Do not guess. Check e-MTA obligations or ask your accountant before the deadline.

When TSD definitely arises

• Salary or board member fee
• Dividend to an individual
• Other taxable payouts / fringe benefits that belong on the TSD

The deadline is generally the 10th of the following month. See also tax declarations in Estonia.

Practical rhythm on quiet months

1. Month-end: was there any payout or fringe benefit?
2. If yes → payroll + TSD
3. If no → confirm in e-MTA that no obligation / zero filing is not required, or file zero per your status
4. Document the decision (a short note) so next month is not forgotten

Common mistakes

• Paying a dividend “quietly” without TSD
• Board fee as a bank transfer only
• Assuming an OÜ with no employees never touches TSD
• Mixing up KMD and TSD (KMD is VAT, deadline the 20th)

GPCONSULT OÜ

We keep your TSD rhythm: when there are payouts, we declare; when there are not, we say clearly whether anything must be filed. No guessing.