EE
Estonia tax residency rules
Threshold: 183 days in any 365-day window · Day Count · Rolling window
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days / 365
- Period
- Rolling window
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Estonia considers you a tax resident if you stay 183+ days in any 12-month period.
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Tax Days runs the math for Estonia alongside every other US state, federal SPT, Schengen, and 200+ countries.
