Taxes

Estonia — Tax: Double Tax Treaties

Estonia has signed comprehensive double taxation agreements with 70 countries, 66 of them in force, and the Ministry of Finance publishes the list and full texts.

VerifiedGovernment / official sourceMinistry of Finance of Estonia — Double taxation agreementsLast reviewed: 2026-10-23

Why this matters

Understanding Estonia's DTTs can help individuals and businesses navigate international taxation and compliance.

Key facts

  • The Ministry of Finance says Estonia has signed comprehensive double taxation avoidance agreements with 70 countries, of which 66 are in force.
  • The Ministry hosts the official list and full texts of treaties in force, which the Tax and Customs Board points to.
  • Treaties in preparation include Bosnia and Herzegovina, Botswana, Morocco, Qatar, Russia, South Africa, Tajikistan and a new treaty with the United Kingdom; the table may be partly out of date.
  • The multilateral instrument (MLI) can modify bilateral treaties, and the Ministry publishes synthesised texts showing the amended treaties.

Steps

  1. Determining DTT Applicability — To determine if a DTT applies, the relevant treaty must be identified, and the specific conditions for exemption or reduction must be met. The process can be complex and may require consulting with a tax professional.

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