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Income received abroad

In addition to income received in Estonia a person is required to declare his or her income derived from abroad from different sources: income from employment, dividends and business income, commercial or residential lease, royalties, remuneration paid to artists or sportsmen, interest, pensions, fringe benefits, cultural, sports or scientific awards, benefits, support, gambling winnings, gains from transfer of property, insurance indemnities, income of shareholders and other income derived abroad which are subject to taxation in Estonia.

A proportional part of income of a legal person located in a low tax rate territory and controlled by an Estonian resident is also deemed to be income.