Estonia

Cross Border in Estonia

Estonian cross-border tax for tax year 2026, from the Income Tax Act (tulumaksuseadus) in force from 1 October 2026 and Estonian Tax and Customs Board guidance. Covers individual residence (home in Estonia or 183 days in 12 months), how non-residents are taxed on Estonian-source income, withholding on payments to non-residents (22% on wages, board fees and rent; 10% on services performed in Estonia, royalties and performers), dividends under the distribution-based 22/78 system with no withholding, permanent establishments, treaty relief and residence certificates, the foreign tax credit, and the exit tax when a company moves assets or residence abroad. Confirms the 2026 rate stayed at 22% and that the 2% security tax on income and profits does not apply.