Tax residency
When Estonia taxes you
A visa lets you stay. It does not decide who taxes you. In Estonia that turns on a day count of about 183 days and the ties you keep, and it is the line that quietly reshapes what you take home.
When you become tax resident
Resident if place of residence is in Estonia or present 183+ days over 12 consecutive months; residents taxed on worldwide income.
How your income is taxed
Flat personal income tax of 22% (the previously legislated 2026 rise to 24% was cancelled; rate held at 22%).
The trap below the day count
Staying under 183 days does not make you safe. A permanent home available to you, a partner or children living in Estonia, or your centre of vital interests can create residence well below the count. And where two countries both claim you in the same year, a tax treaty tie-breaker decides, on your permanent home first, then your centre of vital interests, then where you habitually live. This is the part worth taking to a specialist.
Count your days against the threshold
The tracker counts the days you spend in each country and shows which cross their tax-residency line, Estonia included.
Keep reading
Researched from public sources, checked Jul 2026. Not expert-reviewed, and not legal or tax advice. Rules change; the sources and dates above are how you judge whether to rely on this or take it to a professional.