Wise Guide: D-VISA and Immigration Process For Employees

At MoveMyTalent, we feel that every relocation experience is special and deserves our full attention. We understand that relocation is a personal and life-changing event, therefore, we are committed to advising you every step of the way, where needed. 

If coming from a country that requires a visa before entering Estonia, you should apply for the Schengen long-stay D visa at an Estonian Embassy. You can start working in Estonia if you have the legal ground (visa) to stay in Estonia and your employer has registered your short-term employment. After your arrival in Estonia, you should apply for a residence permit that grants you the right to stay and work in Estonia on a long-term basis. Once you have the residence permit, you can complete the required post-residency steps (address, tax) online.

This booklet will guide you through the process step-by-step so your experience would be as smooth as possible. FIRSTLY focus on the checklist and then on each step separately once relevant. Otherwise, it may feel overwhelming.

Start with reviewing the tasklist of your upcoming relocation process. All the tasks below are in the order they should happen. On the upcoming pages, under each step, there is a summary of HOW to complete the step and Frequently Asked Questions (FAQ) to provide you with more info about the step. It is ultimately up to you to stay on top of the process and make sure that everything is completed within the required time.TAKE IT STEP BY STEP!

TASKLIST

BEFORE ARRIVAL: 

EMPLOYEE TO-DOMoveMyTalent
Complete the assessment questionnaireConducts the assessment and gives details of the process
Fill out the personal data questionnaire Completes STER process (Step 1)
Book the appointment for TRP (Step 4) and send the date to MoveMyTalent. Booking systemCaptures the appointment, prepares invitation, state fee
Book the visa appointment (once STER is done) and send the date to MoveMyTalentCaptures the appointment, prepares invitation, state fee
Prepare the visa docs (Step 2), upload to CobaltGives feedback to visa documents
Submit the visa documents (Step 2) at the EmbassySends employment confirmation, CC employee
Share visa copy with MoveMyTalentStores visa copy 
Get familiar with arrival info and complete what’s needed (Step 3) N/A

AFTER ARRIVAL

Prepare the TRP docs (Step 4), upload to CobaltGives Feedback to TRP documents
Submit the TRP (Step 4) at the Police BoardSends invitation, CC employee
Collect the TRP card from the Police Board and share the copy with MoveMyTalentStores the copy
Register residency addressStores data regarding completion
Register tax residency and notify employerStores data regarding completion
Other post-residency steps (if required)N/A

1. Short-term employment registration (STER) up to 15 business days, allows to begin work.

What is expected from you in this step?  Share required data with the relocation agency.

MoveMyTalent: Will complete the registration on behalf of your Estonian employer and share the confirmation with you.

BACKGROUND INFORMATION:
STER allows a foreigner to start working in Estonia if they have a legal ground (e.g a visa or visa freedom) to enter and reside in Estonia. It will not give a foreigner a legal ground to stay in Estonia.

The relocation service provider will complete this step on behalf of Wise Estonia. With the STER confirmation, you will also receive your Estonian personal identification code.

The registration takes around up to 15 business days to be completed.
You need the confirmation to book the visa appointment. The STER will be the ground for the visa.
Therefore, you can’t book the visa appointment before you have the STER confirmation.

WHAT YOU SHOULD DO:

DATA COLLECTION– The relocation service provider collects your data (copy of your passport, your photo, and your contact details) on the Cobalt platform.

REGISTRATION– The relocation service provider completes the registration on behalf of your Estonian employer. 

CONFIRMATION– After the registration is finalized, you and the relocation partner will receive the confirmation from the Police Board (POLITSEI) via automatic email. The registration also includes an Estonian ID-code

NEXT STEPS– The relocation partner will let you know once it is done and bring out the duration, ID code, and next steps (visa appointment booking). 

ADDITIONAL INFO AND FAQ:

What is short-term employment registration?

This is an online registration that is usually done before you travel to Estonia and will allow you to start working without a residence permit after arrival in Estonia given that you have a legal ground (e.g. a visa or visa freedom) to reside in Estonia. It is possible to register for short-term employment for up to 365 days. Later, once you have the Estonian residence permit, the short-term employment will be terminated and you will be residing and working in Estonia on the basis of the residence permit.


What do we need from you for the registration?

For us to complete the registration, we need to submit a copy of your passport, your photo, and contact details. We will register your employment with the Estonian Police and Border Guard Board electronically once you have submitted your personal data and documents via Cobalt platform.

Estonian personal identification code is a unique 11-digit code that will remain the same your entire life. It is used for identification purposes in different areas of your life in Estonia (e.g. health care, taxes, employment, etc). 

Additional information

If you would like to know more about the registration of short-term employment, you can check the Police and Border Guard Board website here for more information.


2. Applying for the Schengen long-stay D visa (D-visa)

What is expected from you in this step? It is the employee’s responsibility to book an appointment, prepare documents, and submit documents at the embassy.

MoveMyTalent: Assists with general info, paying the state fee, sending employers confirmation to the embassy, verifying and storing visa once granted.

BACKGROUND INFORMATION:
D-visa grants the right to legally enter and stay in Estonia for up to 365 days if you have a valid purpose (e.g STER- Step 1).

Passport needs to be valid at least 3 months after the expiration date of the visa. Application for the D-visa should be submitted in person at your closest Estonian Embassy that accepts visa applications (not all do). Application and all documents submitted should reflect correct and accurate data.

Appointment is required and you can book an appointment once you have the STER confirmation. The processing time can be up to 30 days but in practice, it is around 10 calendar days. After that, the decision is made and if the visa is granted, you can enter Estonia from the date marked on the visa (based on flight and accommodation bookings). 

WHAT YOU SHOULD DO:

BOOK AN APPOINTMENT– Choose the closest embassy and book the appointment based on the guidelines on their website. You need your STER number and ID-code for that and in some cases pre-completed visa application number (complete a dummy application with planned arrival dates and accommodation details. If needed a new application can be done before the actual appointment). Let MoveMyTalent know about the appointment time and place. 
> Check if you need a visa to enter the country of the embassy (If there is no Estonian embassy in your country of residence).

PREPARATION OF THE DOCUMENTS- The list of documents required is stated below. Please follow this step-by-step guide to complete the final visa application form. You should have insurance, accommodation and flight bookings confirmed by the time you complete the form and submit the documents. The visa start state should be the planned date of arrival in Estonia (based on flights, insurance, accommodation start). The last date of the visa should be 365 days from the day of arrival in Estonia.  If possible, book refundable flights and accommodation. 

DOCUMENTS FEEDBACK FROM MoveMyTalent- Upload the prepared document package to the Cobalt platform so that the relocation partner can give you feedback at least 5 days before the appointment.

PRINT OUT ALL THE DOCUMENTS- needed to be submitted.

DOCUMENT SUBMISSION AND INTERVIEW AT EMBASSY– you will leave your passport at the embassy with the other documents (if not agreed differently with the embassy).

PROCESSING– will take up to 10-15 days and usually, the embassy takes into account the departure date if it is reasonable and issues a visa before that. 

DECISION- The embassy will contact you for the decision collection. If the visa is granted, you may arrive in Estonia from the day your visa starts.

SHARE THE VISA WITH MoveMyTalent– Upload a copy of the visa to Cobalt.

NEXT STEPS– Arrival in Estonia, start working and submitting the TRP docs.

ADDITIONAL INFO AND FAQ:

Required documents (hard copies) for the long-stay D visa application:

  • Your original passport issued within the previous 10 years, that has at least two blank pages for visas and is valid until at least 3 months after the expiration date of the visa;
  • Two original passport-style photos (size 35×45 mm);
  • D-visa application form prepare based on the guide here;
  • The health insurance policy valid in the Schengen area that covers the first month from your arrival. Any travel insurance is OK. Check out AXA;
  • The short-term employment registration confirmation (STER);
  • Accommodation booking/confirmation in Estonia (refundable if possible);
  • Flight booking (refundable if possible) going to Estonia- make sure it will fit the visa process (10 days);
  • Visa state fee payment €120.00– MoveMyTalent will provide the payment confirmation;
  • Appointment confirmation email;
  • Employer cover letter- MoveMyTalent will prepare and share with you and the embassy. Confirms the employment and relocation bonus.

This is the mandatory list of documents that you should submit on paper but the Embassy always has the right to request additional documents if they wish to do so. 

As some Embassies (e.g. in New Delhi, Abu Dhabi, Astana, Cairo) might ask for additional documents, please also prepare:

  • Copy of your original diploma certificate. If you don’t have one, then CV;
  • Bank account balance sheet showing funds of at least €1200;
  • Your offer letter with your Estonian employer.

What is a long-stay D visa?

A long-stay D visa is an Estonian national visa granted for up to 365 days (until the end of STER). The long-stay D visa allows traveling to other Schengen countries for up to 90 days in any 180-day period. The Schengen Area consists of 26 European countries (including Estonia) that have a common visa policy. Visa will be granted for a specific reason (e.g short-term employment) and proof must be presented (STER confirmation). The long-stay D visa can be issued either for a single or for multiple entries into the Schengen zone, but we suggest applying for a multiple-entry visa for travel purposes. More useful info here and at any respective Estonian embassy website.

What if I already have a valid visa to enter the Schengen area?

In case the visa duration covers your stay until you receive the TRP, all good. If not, you can enter Estonia and apply for the D-visa at the Estonian Police Board. Booking is required to submit the visa documents. More info here.

How can you collect the visa?

Once the visa decision has been issued, the Embassy will contact you directly about it and you will be required to collect your original passport from the Estonian Embassy in person (if it has not been agreed differently with the Embassy) showing the receipt. If the visa is issued, the visa stamp will be added to your original passport. 

What will be the visa validity? 

The long-stay D visa may be issued for up to 365 days. Visas are usually given out for the same duration as your purpose of stay (short-term employment registration) so the maximum validity of your visa should be in line with that or cover at least the period when you will receive the residence permit.

Once you receive the Estonian residence permit you will continue staying and working in Estonia on the basis of the residence permit.

What happens if during a stay in Estonia employment is terminated?

Should the employment contract with your Estonian employer sponsoring the visa be terminated, the authorities also reserve the right to terminate your visa. In case you find a new employer in Estonia and they register your STER, your visa could remain valid.


3. Arrival in Estonia 

What is expected from you in this step? Make sure to have a valid legal ground (visa, visa-freedom) to enter and reside in Estonia. Read the information below carefully!

BACKGROUND INFORMATION:If coming from a visa country, you need a visa to enter and reside in Estonia. Border control is usually done at the first entry point to the Schengen area, so in case you transit in a Schengen country, there might be no border control in Tallinn. 

Practical information regarding arrival in Estonia and leaving the airport

If you arrive by plane, we suggest connecting to the Tallinn Airport free wifi to avoid any unnecessary data charges. Tallinn airport is very small and there are many taxis waiting in front of the Arrivals area. You can take any taxi in front of the airport/Arrivals area or order a Bolt/Uber through an app to reach your accommodation. To order a taxi through an app, download the app and connect it with your debit/credit card. It is also safe to take a taxi from the front of the airport and you can pay in cash or with a debit card.

Prepaid SIM card

You can purchase a prepaid temporary SIM card with the pay-as-you-go option from the R-Kiosk at the airport, in any R-kiosk around town and in most bigger supermarkets (Rimi, Prisma, Selver). The most popular Data packages are Telia Super (up to 5GB of data), Elisa prepaid SIM (up to 5GB of data), Tele 2 (5GB of data). Once you obtain the residence permit card, you can use the same number for a contract. Before having the residence permit, you cant sign the contract with the providers.

Transportation Card

You can purchase a transportation card in any R kiosk around town. The single card will cost you 3 euros and you can either load money on it online or get a weekly/monthly e-ticket. More info here

Opening a bank account

To receive your salary and send money abroad, you need to open a local bank account. You can do so for free in most Estonian banks (Swedbank, LHV, SEB, COOP). Before you have the Estonian ID-card, it may be difficult to operate online banking.

Be sure to carry your passport and signed employment contract or STER with you

PS! If you are registered as an Estonian resident and born in 1983 or later, it is mandatory for you to join the Estonian national Pension Fund II pillar. You can do it in the same bank you open your bank account. Additional information about the Estonian Pension System and pillars here.

Healthcare

For info about the healthcare system in Estonia, check the Estonian Health Insurance Fund website. To summarize, each person can have a dedicated public family doctor (covered by state health insurance) but in order to register with one, the residence permit process and address registration must be completed. The state health care will start from the 15th calendar day after the start of the employment. Before that, you will have the travel health insurance coverage you purchased.

In case you need any urgent medical assistance prior to having a dedicated family doctor, you can turn to the Emergency Rooms. You will be asked for your Estonian ID code there, so it’s always good to keep that number nearby. In case you need to consult with a doctor, start sick leave, or get prescriptions, we suggest using the Salu.MD site for that. They offer an affordable, quick, and high-quality alternative for a dedicated family doctor. If you like it, you can continue using it later as well as finding a good English-speaking family doctor, can be challenging. 

For any non-urgent medical questions, you can call the free doctors’ information hotline 1220 from 15:00-17:00 daily in English.

Finding a home in Estonia

  • Once in Estonia, you should find a home as soon as possible and sign a lease with the landlord. 
  • For that, you can use the guide here
  • The most popular local websites for property search are city24.ee and kv.ee. You can also use Facebook groups, i.e. “Korterite üürimine Tallinn”. 
  • There is also a closed group on Facebook “Rental apartments in Tallinn (Wise employees only)”. It is a closed group for Wise employees only. If you are searching for an apartment or looking for a friend with whom you want to share a flat – worth posting there. 
  • Additional information about rental agreements can be found at the citizen portal here
  • To see average monthly rent and utility costs in Tallinn, use Numbeo.

Relocation guide

This guide here helps you with practical aspects you may come across while relocating, living and working in Estonia. You can also always turn to International House of Estonia for information and consultations.

Learning Estonian

Check out the Integration Foundation for Estonian language courses. There are regular language cafe’s hosted by International House In Estonia and other language learning communities such as Decode.ee

If you prefer to learn the language at your own pace through apps, then there are options such as Speakly, Keeleklikk, TalkPal.

Driver’s license

The Estonian Transportation Administration can help you with exchanging your foreign driving license (if required) and registering your car in Estonia.

Getting around

You can use Google maps to find out the nearest supermarkets (Prisma, Selver, Rimi, COOP) and bus stops. Wise Tallinn office address is Veerenni 24 (in case you want to see the distance from the office). If you would like to explore some local attractions or spend a day outside of the city, look up Visit Estonia.

General info

Temperatures during winter in Estonia are normally around -10C, but can get as low as -30C (happens rarely). Take that into consideration when buying suitable clothes and footwear. It also gets dark pretty early from October until April and you have to wear a reflector to make yourself more visible in traffic. They are sold in every supermarket. Check out here why you should wear a reflector in Estonia.

Pet relocation

Check the requirements on the Estonian Agriculture and Food Board website.

Communities

A list of International Groups and Expat communities to connect with locals and other internationals. 


4. Applying for the temporary residence permit for employment (TRP)

What is expected from you in this step? It is the employee’s responsibility to book an appointment, prepare documents, and submit documents at the Police Board. Follow a detailed guide here

MoveMyTalent: Assists with general info, paying the state fee, sending employers’ invitation to the Police Board, verifying and storing residence permit copy once granted.

BACKGROUND INFORMATION:

A TRP for employment grants the right to work and reside in Estonia on a long-term basis (up to 5 years). You will receive a TRP card with PIN-codes once the TRP is issued.

It is possible to apply for the TRP in person at the Police and Border Guard Board office in Estonia. APPLICATIONS ARE NOT ACCEPTED WITHOUT AN APPOINTMENT.

By law, the residence permit decision takes up to 2 months to be issued from the submission of documents. Having submitted a TRP application does not give you legal ground to stay in Estonia. A visa/visa-freedom has to cover the period of the process.

TRP is linked to your employment with the sponsoring employer. If employment is terminated, the TRP will also be terminated at some point and to continue staying in Estonia, you need to find a new sponsoring employer.

WHAT YOU SHOULD DO:

BOOK AN APPOINTMENT– follow this detailed guide (PART 1) to book the appointment here already before you arrive in Estonia as the appointments in Tallinn offices are mostly full. You can submit the documents at other offices as well if needed. Let MoveMyTalent know about the appointment time.

PREPARE THE DOCUMENTS– below you can find the list of documents you need to fill out and submit in person at the pre-booked appointment. 

DOCUMENTS FEEDBACK FROM MoveMyTalent- Upload the prepared document package to the Cobalt platform so that the relocation partner can give you feedback at least 5 days before the appointment.

ATTEND THE APPOINTMENT AND SUBMIT THE DOCUMENTS– follow this guide (PART 3) to know more about taking the document photo at the Police Board and what to expect during the submission. Make sure to remind the officer that MoveMyTalent has sent the employer’s invitation via email. After submission, you will receive a confirmation that docs have been submitted.

PROCESSING– will take up to 2 months after submission. During that time the Police Board (Politsei) might ask some additional questions. Before answering you can consult with MoveMyTalent.

DECISION– The decision will be sent via email with Settle In Estonia program info. Once you receive the email, let MoveMyTalent know. 

RECEIVING THE TRP CARD– The Police Board will send an automatic email once the card is ready to be collected. You can collect the card showing your passport and without a prior appointment at the service office you added to the application. 

SHARE THE COPY WITH MoveMyTalent– Upload the copy of the card to Cobalt platform.

NEXT STEPS– Participate in the Settle in Estonia program, address and tax residency registration.

ADDITIONAL INFO AND FAQ:

Required documents for the temporary residence permit for employment application:

  • Temporary residence permit application form. Download the form here, fill it out on your computer, print the PDF and sign it in the required places. The date field has to be filled with the date of the appointment. 
  • Close family members’ data form. Download the form here, fill it out in PDF, print it and sign at the bottom of the page. The date field has to be filled with the date of the appointment. On the family members form, please include information about your parents, siblings, spouse, children – even if they are not moving to Estonia with you. If any of your close relatives are no longer alive, you don’t need to include their information on the form. If the data about your close relatives doesn’t fit on one page, fill out multiple pages.
  • Biographical Data form. Download the form here. Add all previous education and work experience from preschool with duration and location.
  • Printed booking confirmation which you received when making the appointment booking.
  • Your up-to-date English language CV, listing all of your previous work and education history (from elementary education) with start and end dates and names of the relevant institutions.
  • Proof of TRP application state fee payment. MoveMyTalent will make the payment and send you the bank statement.
  • Your valid passport. The official makes a copy and you do not have to leave it to the Police Board.
  • Employer invitation. Sent via email by MoveMyTalent, you will be in CC.

What happens after the submission of documents?

You will receive a confirmation on paper from the Police Board stating that the application has been submitted. Among other info, it will state your personal details, application number, and the latest date by law when you will receive your Estonian residence permit card (up to 3 months from submission of documents). 

How long is the process?

The processing time for the residence permit can be, by law, up to 2 months. Sometimes there are delays, so it is important to make sure you have enough visa/visa-free days to cover the process. After receiving the decision, the residence permit card can take up to 1 month to be issued- usually 10 days. You will receive 1st email to confirm when the card has been sent for printing and a 2nd email that confirms that the card is ready for collection

What will be the validity of the temporary residence permit? 

The duration of the temporary residence permit will be decided by the Police Board and it can be granted for up to 5 years at first. If the residence permit conditions remain the same (employment at a specific company), it is possible to extend the permit for up to 10 years at a time. Please note if residing in Estonia on the basis of the temporary residence permit for employment at least for 5 years, once extending/changing the permit for employment, the Estonian language requirement (A2 level) applies.  

The residence permit for employment is linked to your employer in Estonia. Thus, if your employment contract with your employer (sponsor) is terminated, you should either apply for a new residence permit for employment (with a new sponsor) or other ground (if eligible) or in case the ground of your residence permit is lost, the Police Board has the right to terminate your permit and you will have to leave Estonia.

What are the possibilities of the residence permit card? 

The residence permit card comes with PIN-codes. These are extremely important and confidential as with the PIN-codes you are able to log into the Estonian state portal eesti.ee, online bank, etc, and sign documents digitally using an ID-card reader/mobileID/SmartID. You can read more about the possibilities of the residence permit card here and info about digital signing is available here.

Additional information

  • Find out more info here about the temporary residence permit for the employment process.
  • If the residence permit expires upon the lapse of the validity period, the stay in Estonia shall be legal for 90 days following the expiry date of the residence permit validity.
  • In case applying for a new temporary residence permit while your current permit is valid, the ground of your stay in Estonia is legal until the decision about the new permit is made.
  • Annual immigration quota is set in Estonia. Temporary residence permits for employment as a top specialist, IT-expert/consultant, working in a startup company are exempted from the immigration quota.

5. Residency address registration

What is expected from you in this step? It is the employee’s responsibility to provide proof of residency and complete the registration online, via email or in person. Follow a detailed guide here

MoveMyTalent: assists with general info.

BACKGROUND INFORMATION:
Once you collect the residence permit card, by law, you have to register your address in the Population Registry within 30 days. Please follow the guide here to complete the registration. Signed proof of residency (rental agreement/owner’s consent) is required for the registration. The registration process will take up to 10 days to be completed after the submission of documents. In case you change addresses/leave Estonia in the future, you need to do the same process again.

WHAT YOU SHOULD DO:
CHOOSE THE BEST WAY TO REGISTER– follow the guide here and choose the best way to register (e-Population Registry or via email). If you have a signed rental agreement, make a scan or a copy of it to complete the process. In case someone other than the owner has signed the contract, if registering via email, all the owners should sign the contract/consent form.

COMPLETE THE REGISTRATION– As you have the Estonian TRP card, you can sign the documents digitally or complete the registration online by logging in with the TRP card (and ID-card reader).

LET MoveMyTalent KNOW IF THE REGISTRATION IS CONFIRMED– they can then give you further info about the next steps.

LINK YOUR TRP CARD TO YOUR TRANSPORTATION CARD

ADDITIONAL INFO AND FAQ:

What is address registration? 

Address registration in the Population Registry is mandatory for anyone living in Estonia. Having your data in the registry grants you the right to use public services in Estonia such as having a family doctor, using free public transportation (in Tallinn), social benefits (if applicable), etc. 

Required documents for the residency registration via email (to: pppsa@tallinnlv.ee):

  • A copy of a document that shows your right to use the property (i.e. your rental agreement, owner’s written and signed consent). If the property has multiple owners, you will need consent from all of them. If someone else signs the rental agreement (e.g. a broker), it is required to add the Power of Attorney from the owner to the signee;
  • An application form that is signed digitally using your Estonian residence permit card.

What happens after the address registration?

After your address is registered, you can start taking advantage of public services such as registering with a family doctor, social benefits (if applicable) and you can also personalize your public transportation card and enjoy free public transport in Tallinn! Read more here. The confirmation about your address will also be available on the eesti.ee site. 

Additional information

If you would like to understand more about address registration, check here.


6. Tax residency registration

What is expected from you in this step? It is the employee’s responsibility to complete the tax registration and let MoveMyTalent know about it. Follow a detailed guide here

MoveMyTalent: assists with general info.

BACKGROUND INFORMATION:
When your stay in Estonia exceeds 183 days or when you become a resident in Estonia (after registering your address), you also become a tax resident in Estonia. To notify the Tax Board about the change, you should submit the Tax Residency Form R via email or online. If you are an Estonian tax resident, your worldwide income should be declared in Estonia and you are allowed to use the same deductions as other residents.

After becoming a tax resident, II pillar pension payments are deducted from your gross salary. You may step out from the II pillar at any time. If earning less than €2100 gross per month, tax-free minimum applies. More info here.

If you leave Estonia, you should notify Tax Board about it by submitting the Tax Form R again.
WHAT YOU SHOULD DO:

ONCE THE ADDRESS IS REGISTERED, TAX RESIDENCY CONDITIONS ARE MET.

PREPARE THE TAX RESIDENCY FORM R IN PDF OR ONLINE– follow the guidelines here to complete the Form R.

SUBMIT THE FORM– either a digitally signed PDF via email or online in the online Tax Board.

PROCESS– after submission, it may take up to 10 days to be completed. You will not be automatically notified about the change but you need to check it in the online system. How- guide here

CONFIRMATION– it should be stated in the online Tax Board system once you are registered as a tax resident in Estonia.

SHARE THE CONFIRMATION WITH MoveMyTalent– Once the registration is completed, MoveMyTalent will update your employer directly. Your employer can then start taking into account the tax-free minimum and II pension pillar payments.

SUBMIT THE TAX DECLARATION– In March following the year you become a tax resident in Estonia, complete the online tax declaration to get back any overpaid tax during the time the registration was not completed yet. 

ADDITIONAL INFO AND FAQ:

What is tax residency? 

Generally, individuals are taxed based on two principles – based on their residency and based on the source of income. The residency principle gives a country unlimited taxation right on the worldwide income of that individual. 

Most countries in the world consider an individual as their tax resident if the person has a permanent home (registered address) in said country or if the person spends a sufficient amount of time in that country. Same in Estonia.

A resident is a person of unlimited tax liability: both Estonian and foreign income is taxed in Estonia but double taxation is avoided. Please note that as your salary is Estonian source income, 20% income tax will be withheld from your salary even before you become a tax resident in Estonia. Salary calculator here.

What happens after the registration?

After the registration is confirmed, your tax residency will change retroactively from the day you arrived in Estonia and the change will be reflected in your annual tax declaration. After the registration, you will be able to use the same deductions as other residents and 2% of your salary will be added to the 2nd pension pillar (the state adds 4%). Read more about the pension scheme here. From 2021 you can choose whether you would like to stay in the 2nd pillar pension fund (2% of your gross salary each month) or step out. 

Even if you decide to step out, please note that after the tax residency is registered, you will be automatically added to the 2nd pillar scheme and need to do extra steps to terminate it. Read more about the pension reform and how to step out from it here.

Submitting the Personal Income Tax Return in Estonia

A tax resident is required to submit the income tax return if they have any tax deductions to claim or some additional income (any foreign employment income, rental income, profit from selling stocks, etc) to declare. The deadline for submitting the tax return is April 30th each year

More info on when and how to submit the income tax return here

Additional information

If you would like to learn more about the tax topics, you can find tax residency info here and tax system info here

If at some point you decide to leave Estonia permanently, please notify the Tax Board of your change of residency by submitting a Form R again.


And it seems that we have reached the end of the relocation process!
Thank you so much for the cooperation during the journey, 

We wish you all the best for your life in Estonia!