Tax residency in Estonia: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in rolling 12 months
- Window
- Rolling 12 months
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
183 days over twelve consecutive calendar months, counting part days and the days of arrival and departure. If you reach it you are resident from the day you arrived, not from day 183. The law counts whole calendar months; we use twelve months back from today, which at most warns earlier.
You are also resident if you have a home there, with no days counted, so the count does not decide on its own.