Estonian tax residency criteria

If you already know the criteria for Estonian tax residence, just proceed to the selection of the object of taxation that is relevant to you. Or read below for details on the Estonian tax residency criteria.

As a general rule, tax residents are recognized (Article 6 of the Income Tax Act - The income tax act, 12/15/1999, hereinafter - the Law):

• natural persons with a place of residence in Estonia;
• individuals who actually stay in Estonia for at least 183 calendar days within 12 consecutive calendar months. In this case, a person is considered a resident from the day of his arrival in Estonia.

Recognition of an individual as a tax resident of Estonia does not depend on his citizenship.
A person must notify the tax authority of the circumstances related to the change of residence and submit form R to determine the residence of an individual (clause 6, article 6 of the Law). This can be done electronically or on paper.

The occurrence of the obligation to pay tax depends on the type of income (wages, income from the sale of property, dividends, etc.), therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a specific income.
The Estonian tax residency criteria are described by the OECD in English here.

If the tax status established on the basis of a double taxation treaty differs from that established in accordance with the Income Tax Law, the provisions of the tax treaty shall apply. Thus, if an individual is considered to be a tax resident of a foreign state within the meaning of a tax treaty, he or she is considered to be a non-resident in Estonia.

Regardless of whether you meet the criteria for being recognized as an Estonian tax resident, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you here.

Depending on the period of stay of an individual in the territory of Estonia, a person may cease to be a tax resident of Estonia or, conversely, become one. Since tax residence is determined for any 12 consecutive months, tax status may change during the year.

Changing the tax status is relevant primarily in a situation where the tax is calculated and paid by the tax agent, since he pays the tax as income is paid.

Since the procedure for calculating income tax depends on the type of income of an individual, therefore, the detailed procedure for fulfilling the tax obligation is described on the corresponding page dedicated to a particular income.

So, if you are a tax resident of Estonia or have income from special regime activities in Estonia or property in Estonia, then go to the page for choosing the object of taxation relevant to you.

Regardless of whether you meet the criteria for being recognized as an Estonian tax resident, you may be a tax resident in another country. Check it out by selecting another jurisdiction that is relevant to you below.