Visiting Researcher's Guide - EURAXESS Estonia

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determination of residency. To prove that
prior to arriving in Estonia you have been a
tax resident of the other contracting country,
you need a certificate issued by your local
tax authority.
Even if one condition is not fulfilled – for
example, if you are employed by an Estonian
organisation Estonia has the right to tax
your income. Usually the employer withholds
income tax according to Estonian legislation
already while making payments. In case the
employer does not withhold income tax, it is
your obligation to declare your income.
In the event that your home country does
not have an effective bilateral tax treaty
with Estonia, the decision concerning your
residency is based upon the number of days
spent (or planned to be spent) in Estonia.
TAXATION
If you stay in Estonia less than 183 days within
12-month period and the income is paid by
Estonian state, local government, resident,
non-resident employer in Estonia or
permanent establishment of non-resident
legal person registered in Estonia, you are
considered a non-resident of Estonia and
Estonia has the right to tax your income
arising from Estonia.
If you stay in Estonia for more than 183 days
within 12-month period you will become an
Estonian resident and you are obliged to
declare your worldwide income (wherever
arising). Estonia has the right to tax all
your income wherever arising and you
will be treated as Estonian resident for tax
purposes.
Estonia has signed bilateral tax conventions with several countries for the avoidance of double taxation
and the prevention of fiscal evasion with respect to taxes on income and capital. The texts of
these conventions can be found at the website of the Estonian Tax and Customs Board (ETCB), at
http://www.emta.ee/?id=1830