Taxation of income of non-residents
A natural person is a resident if one of the following conditions is met:
- his or her place of residence is in Estonia;
- he or she stays in Estonia for at least 183 days over the course of a period of 12 consecutive calendar months. A person shall be deemed to be a resident as of the date of his or her arrival in Estonia;
- Estonian diplomats who are in foreign service are also Estonian residents.