Taxation of Individuals
Investor considerations:
- A flat 21% income tax applies to taxable income derived by individuals.
- Employers are responsible for the collection of tax on behalf of employees.
- Estonian resident individuals are subject to taxation on their worldwide income.
- Non-resident individuals are subject to taxation on the listed Estonian source income.
- Social security contributions are generally paid by employers.
- In 2009, 90,9 % of individual income tax returns were submitted via the internet.
- Territoriality and residence
- Taxable income
- Non-taxable income
- Deductions
- Taxation of non-residents
- Tax compliance
