For foreigners

Overview of income declaration and possibilities of using e-services for people coming from abroad to work in Estonia.

About submitting income tax returns to foreigners working in Estonia

On this page you will find advice for determining your tax residency and filing your income tax return.

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For foreigners: about the use of e-services

E-services of the Estonian Tax and Customs Board are available in the e-services environment e-MTA. To enter the e-services environment, you must have either a secure digital identity card from a European Union country or the Estonian ID-card, mobile-ID or Smart-ID.

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For e-residents

An e-resident is an alien who does not have a residence permit or right of residence in Estonia, and to whom, as a benefit, Estonia has created a person’s digital identity and issued a digital identity card – e-resident’s digital ID.

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Last updated: 01.10.2024

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