Submission of joint income tax returns

A joint income tax return may be submitted if the persons were married to each other as at the last day of the period of taxation. Separate tax returns of spouses are deemed to be a joint tax return if both tax returns bear a notice that the spouses are submitting a joint income tax return.

If one of the spouses dies during the period of taxation or after that but before the submission of the tax return, the widowed spouse may also submit a joint income tax return.

Joint income tax return may also be submitted, if:

• one of the spouses is the Estonian resident and the other spouse is the resident of the state which is a Contracting Party to the EEA Agreement who has derived at least 75 % of his or her taxable income in Estonia
• both spouses are residents of the state which is a Contracting Party to the EEA Agreement and at least 75% their gross income is derived in Estonia
• one spouse or both spouses, whose taxable income in Estonia is less than 75%, but who submit proof that he or she has not made the deductions provided for a resident in other states