Visiting Researcher's Guide - EURAXESS Estonia

5.4 Taxation of non-residents
TAXATION
A non-resident is someone whose permanent place
of residence is not Estonia and who stays in Estonia
for less than 183 days over a period of 12 months.
Residency is decided on the basis of all of the days
that were physically spent in Estonia.
Non-residents have limited tax liability in Estonia, and
only the Estonian-source income is taxed in Estonia.
Non-residents can claim deductions and allowances
available to residents if they are residents of another
EU country and have obtained at least 75% of their
income from Estonia. Otherwise they are not eligible
to claim deductions from their paid income tax.
If the bilateral convention for the avoidance of double
taxation prescribes more favourable conditions for
the taxation of the income of non-residents than those
provided by law, the provisions of the convention
apply. You can apply for the tax incentives or
exemptions arising from these tax treaties if you have
certified your residence status to the tax authority,
which can be done using Form TM3 (available on the
website of the ETCB). It is not necessary to submit
the document if data on you and your residency have
been entered in the register of taxable persons. In
the event that your income tax has been withheld at
a higher rate than prescribed in the tax treaty, you
may apply to the Estonian tax authority within three
years from the deadline for the payment of the tax for
a refund of the overpaid tax amount.
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