How to become an Estonian tax resident

Estonian ID-card does not grant an Estonian tax-residency status automatically

Being the holder of an Estonian ID-card does not automatically grant you an Estonian tax-residency. A general disbelief is that if non-residents are already paid salary from an Estonian company, they presume that the company must have taken care of all the residency related documentation. It is not so and the person itself has to and can submit the necessary documentation as stated below.

In order for the person to become an Estonian tax resident, one has to personally submit to the Estonian Tax and Customs Board a filled and signed form R („Füüsilise isiku residentsuse määramise vorm“)

Filled and signed form R shall be submitted to the Tax and Customs board by the applicant itself. It can not be done by the employer.

Among other data that has to be stated in form R, the applicant must state the date of issuance of the residence permit. Hence the prerequisite of granting the tax-residency is the existence of a valid residence permit.

Persons from third countries who have been granted a residence permit, will be issued a residence permissing card, similar to the id card.