How to become a tax resident of Estonia

It's important to note that having an Estonian ID card does not automatically make you an Estonian tax resident. Some people mistakenly believe that if they receive a salary from an Estonian company as a non-resident, the company will take care of all the residency-related documentation. However, this is not the case. If you want to become an Estonian tax resident, you must personally submit a filled and signed form R („Füüsilise isiku residentsuse määramise vorm“) to the Estonian Tax and Customs Board.

The filled and signed form R must be submitted by the applicant themselves and cannot be done by the employer. One of the requirements for the form is to state the date of issuance of the residence permit. Therefore, having a valid residence permit is a prerequisite for obtaining tax residency.

Individuals from third countries who have been granted a residence permit will receive a residence permit card, similar to the ID card.