Private person’s taxable income

In the meaning of the Estonian tax law, an e-resident is a non-resident. In Estonia, the income of non-residents, including e-residents, is taxed only if it is received in Estonia.

As a rule, e-residents' income is declared by the person who makes payments (withholding agent). The withholding agent withholds taxes from the income received and transfers the amount of tax into the bank account of the Estonian Tax and Customs Board. Payments are declared on the Annex 2 to Form TSD and taxes are transferred into the bank account of the Estonian Tax and Customs Board by the 10th day of the month following the making of the payment.

E-residents have to submit their income tax return themselves if they receive income in Estonia from business or the transfer of property.

To declare taxes, e-residents do not need a registration code issued by the Estonian Tax and Customs Board, as e-residents have an Estonian personal identification code, which is the most suitable means for declaring taxes in Estonia.

In order to use the income tax incentives and reductions arising from the conventions for the avoidance of double taxation concluded with Estonia, a non-resident has to provide the Estonian Tax and Customs Board with a certificate of residency confirmed by the tax authority of his or her country of residence.

Last updated: 14.04.2021

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