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Morocco, Qatar, Russia, South Africa, Tajikistan and a new treaty with the United Kingdom; the table may be partly out of date.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
- 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.