Taxation of individuals in Estonia

List of taxes (fees) valid in Estonia for individuals:

• Income tax - Income Tax (IT);
• Contribution to mandatory funded pension - Contribution to mandatory funded pension;
• Unemployment insurance premiums - Unemployment Insurance Premium;
• Land tax;
• Transport tax.

As a rule, the tax status of an individual affects the taxation of his income in the case of income tax. However, in the case of special tax regimes, income may be taxed regardless of tax residency. Also, the taxation of property does not depend on the tax status. Select the category of objects of taxation that interests you.

As a rule, the global principle of taxation of income of tax residents is applied in Estonia. That is, tax residents of Estonia pay tax on income received from sources both in Estonia and outside Estonia. Tax non-residents pay tax only on income from sources in Estonia. This principle is shown schematically below.

The procedure for determining the source of income has its own characteristics depending on the type of income. Select the income that is relevant to you below and find out the procedure for its taxation, taking into account your tax status (tax resident or non-resident), as well as the requirements of currency control when receiving such income.

Select the object of taxation you are interested in and familiarize yourself with the procedure for taxation in Estonia.