Certificate of Tax Residency of Estonia

Estonia allows you to obtain a tax residency certificate immediately after registering a company in Estonia, unlike other countries, where it is necessary to confirm the company's place of management, the presence of local counterparties, and the payment of taxes.

A legal entity registered under the laws of Estonia is considered a tax resident of Estonia for tax purposes. That is, after registering a company in Estonia (a private limited company - OÜ), your company immediately becomes a tax resident of Estonia and is subject to taxation in Estonia.

How to obtain an Estonian tax residency certificate

To obtain a tax residency certificate, you must apply to the Estonian Tax and Customs Board (EMTA). The certificate can be generated independently in the e-MTA electronic system. If generating the document independently is not possible, the request can be submitted through the EMTA online form.

During the application process, the period for which the company's tax residency needs to be confirmed is indicated. It is essential to check whether a valid Double Taxation Avoidance Treaty is in force between the countries.

The Estonian Tax Authority (Tax and Customs Board) issues the certificate in three languages at once (English, Estonian, Russian).

Certificate of residence and tax liability

The official name of the document issued by EMTA to confirm tax status is Certificate of residence and tax liability (Certificate of Residency).

The certificate specifies the company's details and confirms its tax residency in Estonia for the relevant period. EMTA publishes separate sample certificates: one generated by the taxpayer in e-MTA, and one issued by a tax authority official.

An Estonian tax residency certificate may be needed to confirm a company's tax status to foreign counterparties, banks, and tax authorities, as well as to apply the provisions of double taxation avoidance treaties.

Tax residency certificate and Estonian e-residency

Please note that e-residency is not the same as Estonian tax residency. However, if an e-resident establishes a company in Estonia, that company becomes a tax resident of Estonia from the moment of its registration.

Contact our specialists for detailed advice on obtaining an Estonian tax residency certificate, its use in international transactions, or other matters related to the registration and support of a company in Estonia.