Estonia

Northern Europe · EE · 66 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• place of residence in Estonia (permanent residence / place of residence is in Estonia)
• stay of at least 183 days over a period of 12 consecutive months in Estonia (rolling, any part of a day counts)
• Estonian public servant/diplomat sent abroad on foreign assignment (deemed resident)
• treaty tie‑breaker can override Estonian domestic residence and treat individual as non‑resident if tax treaty allocates residence to another state

Ending Estonian tax residence generally requires both ceasing to have a place of residence in Estonia or spending fewer than 183 days in any 12‑month period and, where relevant, having residence allocated to another country under a tax treaty, and you must notify the Tax and Customs Board on the official residency form. There is no citizenship‑ or domicile‑based ‘tail’ tax, but the rolling 12‑month day test, the permanent residence criterion, and the need for formal notification make the break more structured than simply leaving.

Source: Estonian Tax and Customs Board (via e-Residency / Government of Estonia)

Tax treaty network (65)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.