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Estonia: Personal Taxation

Residence and Liability for Taxation

If an individual resides in Estonia for less than 183 days within any 12-month period, receives income from sources outside of Estonia, and has no connection with any established business based in Estonia, then tax will only be paid in the individual’s home country – there is no liability for tax in Estonia. However, if an individual resides in Estonia for less than 183 days within any 12-month period but derives income from a state or local government body, or from an Estonian resident or non-resident employer in Estonia, then there is a liability to pay income tax.

Stays in excess of 183 days in any 12-month period will mean that an individual will be deemed to be a resident of Estonia and therefore liable to be taxed on their worldwide income, not just that derived from sources in Estonia.

An individual will normally receive a tax assessment 30 days before it is due for payment. All individuals must file a tax return by March 31 in the year following the period when the income was received. Tax due must be paid by July 1 in the year following the period when the income was received. Electronic filing of returns is available from February 15 each year.

 

 

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