Tax – a financial obligation imposed on a taxpayer by a tax law or a regulation of the council of local government established on the basis of the law for the performance of public law functions of the state and local government or for receiving income for that purpose, pursuant to the procedure, in the amount and during the terms prescribed, which is subject to execution without direct consideration.

The Estonian tax system consists of state taxes provided for and established by the tax laws and local taxes established by a rural municipality or city council on the basis of the law in their administrative territory.