What are the Estonian Tax Residency Rules
To become a tax resident in Estonia, an individual must meet at least one of the following criteria:
Permanent Residence: The individual has a permanent place of residence in Estonia.
Stay Duration: The individual stays in Estonia for more than 183 days within a 12-month period.
Center of Vital Interests: The individual’s center of vital interests (e.g., family, economic ties) is in Estonia.
If any of these conditions are met, the individual is considered a tax resident and is subject to Estonian income tax on their worldwide income.