Estonia - Tax Guide for Freelance Contractors
Welcome to our guide to Taxation in Estonia. You will find a wealth of information which will be useful if you plan to work in, or place consultants in, Estonia.
Our tax guides give a general overview of the actual taxation rates and rules at the time of writing. There are of course many ways to legally reduce tax or social security burdens in Estonia. Please contact us for more information or an actual breakdown of your situation, and to find out more about our range of payroll and contact management services in Estonia.
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Estonian Income Tax
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Estonian Social Security
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Estonian Work Permits and Visas
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Umbrella and Contract Management Services in Estonia
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Download our Estonian Taxation Factsheet
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Contact our Estonian Tax Specialists
Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in Estonia.
For all other nationalities a residence and work permit is required.
To obtain a work permit:
The employer has to advertise the vacancy and announce it to the state employment mediation service. If after three weeks this service has not been able to find a suitable candidate, the employer can apply for the consent of the Labour Market Board (LMB). The foreign national must have the qualifications, education, health, work experience, special skills and knowledge required for the job. Once the consent of the LMB has been obtained a residence permit can be applied for.
A residence permit for employment is issued for a period of guaranteed employment in Estonia by an employer with a validity of up to two years and it can be extended for up to five years at a time.