Tax residency registration is obligatory for everyone whose address is registered in Estonia or who is residing in Estonia for more than 183 days per year.
👉 Sign in to the Estonian Tax and Customs Board site on maasikas.emta.ee using your temporary residence permit card (and ID-card reader), Mobile-ID or Smart-ID.
👉 Open Dashboard view that displays balances of claims and liabilities, prepayment accounts, and contact details.
👉 Click on ‘Registers and inquiries’. You should see this page come up.
👉 Under ‘Registration’, click on ‘Determination of residency’.
👉 Select ‘New application’ on the right. Select ‘Arrival in Estonia’ as the application type.
👉 Tax residency registration form will open up.
- Some of your personal data may already be displayed here. If not, please enter as required. For ease of filling out the form, leave the optional forms (such as ID code in different country etc. empty). Insert your Estonian phone number (if not already provided) and your personal email address.
- The place of residence in Estonia field should be filled automatically if you have registered your residency address with the Population Registry. Check if this is correct and move on.
- The place of residence outside Estonia should be the last country of residence before moving to Estonia.
- Time of stay in Estonia- calculate the number of days you have stayed in Estonia from the day of your first arrival in Estonia until the day of filling out this application. Most likely you have stayed in Estonia for less than 183 days, so the answer to the first question will be ‘No’. In case you have been in Estonia for more than 183 days since you first arrived, select ‘Yes’.
- Intention to stay in Estonia- select ‘yes’.
- Arrival in Estonia- enter the date of your arrival in Estonia. If you don’t know this exactly from the top of your head, the flight ticket you used can be a good indication.
- ‘Do you have a family’- whether your (legal) household consists of other members in addition to you – i.e. if you have a spouse and/or children. If you have a spouse and/or children, select ‘Yes’, even if they did not move to Estonia with you. If you are single in the legal sense and don’t have any children, select ‘No.’
- As you moved to Estonia and started employment here, it is most likely that you will not keep a place of residence outside of Estonia. If this is the case, select ‘No’. If you do have a place of residence outside of Estonia, i.e. you have a property that you are not renting out or you have a spouse and/or children that remain in a different country, you can select ‘Yes’.
- Intend to stay in Estonia permanently- this refers to a foreseeable future and in case you plan to reside in Estonia for a couple of years, select ‘Yes’. If you are in Estonia temporarily, i.e. you have an employment contract for a fixed term of up to 1 year which will not be extended, you can select ‘No.’
👉 Check if everything you entered in the form is correct, and can proceed to the data. No requirement to add additional documents.
- Note that you can only be a tax resident officially in one country. Any income which you receive from a different country does not make you a tax resident in that country.
- After submitting the data, your tax residency registration application will be reviewed by the Estonian Tax and Customs Board. This can take anywhere from a couple of days to a week. After a week of submitting the tax residency registration application online, log back into your account, go to the ‘Registers and inquiries’ page and check whether it displays your tax residency as Estonian.