When receiving income from a source in one country and having a tax residency in another country, it may lead to a situation where each country claims to levy tax on the same income under the national legislation of the corresponding country. To avoid excessive taxation, countries conclude between themselves the relevant international treaties (agreements) on the avoidance of double taxation (DTT). Estonia has agreements with 62 states.

Among the states with which Estonia does not have a valid agreement (agreement) on the avoidance of double taxation, we highlight the following (in alphabetical order):
Australia, Brazil, Egypt, New Zealand, Russia, Saudi Arabia, Tajikistan, Montenegro.

The provisions of specific DTT in relation to a particular object of taxation will be set out on the pages dedicated to the relevant type of income.
There is also a provision in Estonia that provides for the possibility of offsetting tax paid in another jurisdiction against income tax, regardless of the existence of a DTT (Article 45 of the Income Tax Act).

You can get advice on taxation in your particular situation.