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Estoniae-MTA

Tax deferral interest: accrued amount joins schedule, tail billed after

Two interest rules for deferred tax debts: interest accrued when the deferral is granted is claimed automatically inside the approved schedule; interest left after the final instalment needs a separate claim.

By Taxxa AI OyPublished 18 September 2026

Tax

Industry: Across industries

Taxpayers who defer a tax debt — businesses and private individuals alike — now have two explicit interest mechanics. Where interest has already accrued on the tax debt by the time the deferral request is granted, an automatic interest claim is drawn up as of the confirmation of the decision for payment of the estimated interestEmta, and that amount is included in the approved payment schedule: it is not paid separately outside the scheduleEmta. The section heading changes accordingly, from Intressi arvutamine to Intressi arvutamine ja tasumineEmta.

The second rule covers the other end of the schedule. Once the last payment of the schedule has been paid, interest accrued on the deferred claims must still be paidEmta, and a separate interest claim must be drawn up for itEmta. The Intresside tasumine instructions say how to draw up the claim.

The surrounding terms are unchanged. Until the tax debt is paid in full, interest accrues on the debt at 0,06% per day, i.e. 21,9% per yearEmta. A deferral applicant may request a reduction of the interest rate of up to 50%Emta running from the confirmation of the deferral decision, flagged on the application; interest accrued up to the confirmation is outside the reductionEmta. Requests meeting the simplified-procedure conditions get the 50% reduction automaticallyEmta.

The interest sum is the overdue tax amount times the number of days of delay times the rate — Intressisumma = tähtpäevaks tasumata maksusumma × viivitatud päevade arv × intressimäärEmta — rounded to whole euro under the mathematical ruleEmta. Estimated interest below 0,50 euro can be neither claimed nor paidEmta, and once the principal is paid in full it lapses automatically one year after the tax accountingEmta. Assessed interest can be paid voluntarily by drawing up an interest calculation in the e-MTA e-services environmentEmta, with sufficient funds on the prepayment account for Maksu- ja Tolliamet to debit the amount dueEmta.

A deferral can be requested for 2 to 24 monthsEmta with regular or irregular instalments, and a request with a schedule in e-MTA is the fastest channel. The schedule stays in force only while its payments and the off-schedule obligations are paid on time, all mandatory returns are filed, and pledged property is preservedEmta — breach voids the deferral decision and the rate reductionEmta, and after invalidation bank accounts are seized without further warning for claims covered by an administrative act such as an enforcement warning, an interest claim or a tax decisionEmta.

Legal basis: maksukorralduse seaduse §§ 111, 115 and 117 for the deferral, the interest claim and the rate, and § 97 for the rounding.

After paying the last instalment of a deferral schedule, draw up an interest claim for the remaining interest on the deferred claims instead of assuming the schedule covered it.

Sources