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A non-resident who derives income subject to taxation according to the Estonian Income Tax Act from which income tax has not been withheld and that is not exempted according to Tax Treaties is required to submit an income tax return (on form A1)

Friday, 31.03.2017

Income tax has to be paid within three months after the due date for submitting income tax returns.

The management company of a contractual investment fund is required to submit income tax return on form A1 with regard to the taxable interests and income from the hire or lease of an immovable from which income tax has not been withheld. Amount of income tax due shall be paid within three months after the due date for submitting income tax return form A1.

Taxation of income of non-residents »