Advertising tax discount based on the emergency situation 2020


Based on Tallinn City Government 08.04.2020 resolution no 455-k, the Tallinn City Government will grant a 50% tax discount for advertisements displayed between 1 April and 30 September 2020.

A tax reduction will not be applied to advertisement specified in § 5 para 3 of the tax regulation.

In order to qualify for the discount, the object of taxation (advertisements) must be reflected in the appendix to the advertising tax return called "Form RMD Annex C". Make sure that the selection of the tax discount is based on the type of advertising carrier (display of static ads or multiple alternating ads).

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On the main tax declaration form, the taxable value should be indicated on R3.1 for static ads and on R3.2 for multiple alternating ads.

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To implement the tax reduction, please add Tallinn City Government resolution no. 455-k to line R3.4.

An application does not have to be submitted to be eligible for the 50% discount for the aforementioned period.

In order to help alleviate the financial situation of enterprises during the current emergency, the Tax and Customs Board (MTA) will cease the calculation of interest while the emergency lasts. The emergency-related relief will apply retroactively from 1 March to 1 May 2020. However, all declarations must still be submitted on time and all taxes must be paid. 

The interest exemption also applies to the interest charged on any advertising tax debt.

Last updated: 9.10.2020