Official sources
Estonia tax residency day rules
Official sourceCheckedInformational only, not legal or tax advice. Verify with official sources.
Day tests
At least 183 days over 12 consecutive calendar months is a residence test, with residence backdated to arrival.
Official sourceCheckedHow days count
Count each calendar day with any physical presence once, however short, including arrival and departure. Full days abroad do not count. The authority excludes a stay forced by reasons beyond the person’s control, such as serious illness.
Official sourceCheckedOther factors and exceptions
A residence in Estonia is an independent test. Treaty residence can lead to registration as nonresident with supporting evidence.
Official sourceCheckedOfficial sources
Official sourceCheckedFor visits subject to the Schengen 90/180 rule.
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