Visiting Researcher's Guide - EURAXESS Estonia

5.3 Income tax return
TAXATION
Income tax returns must be presented by Estonian residents. A non-resident is obliged to
submit a tax return if he/she has received income that is subject to taxation in Estonia, but on
which no income tax has been withheld upon payment.
Estonian residents must also declare the income that they have received abroad.
If an Estonian resident stayed abroad for work more than 183 days in 12 consecutive months
and taxes were paid from the income abroad, no additional income tax has to be paid in
Estonia, and the income must be declared as tax free income from abroad.
If an Estonian resident stayed abroad for work less than 183 days, income tax has to be paid
on the salary received abroad as well. Taxes paid abroad are taken into account, so no double
taxation occurs. If the income tax in the other country is smaller than in Estonia, the difference
in the income taxes must be paid in Estonia. If the income tax in the other country is higher
than in Estonia, no refunds are paid for the difference in the taxation rates.
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