Double taxation arises when two or more countries impose taxes on the same taxpayer in respect of the same taxable income or capital. In other words, the same income is taxed twice: once in the country of source where the income arises and once in the country of residence where the income is received. To relieve taxpayers from the burden of double taxation, countries provide relief either under their domestic tax laws or under tax treaties concluded with other countries.
Double taxation agreements (DTAs) allocate taxing rights between countries. DTAs may only create more favourable conditions for taxpayers, as they do not establish any new taxing rights. Tax treaties enable taxpayers to obtain relief from double taxation through tax credits, tax exemptions or reduced withholding tax rates. DTAs also lay down rules for resolving cases of dual residence that cannot be resolved by domestic law alone.
Estonia has concluded comprehensive double taxation avoidance agreements with 70 countries, of which 66 are currently in force.
Please note that the MLI (the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting), may change the application of a tax treaty once the MLI has entered into force for both States and the necessary procedures have been completed. After that, the Ministry of Finance publishes the so-called synthesized texts on the MLI introductory page to show how MLI amends each specific tax treaty.
Double taxation agreements in force | |||||||
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| Jurisdiction | Initialled | Signed | Ratified | In force from | Effective from | MLI effective from |
1. | Albania | 15.09.2009 | 05.04.2010 | 27.10.2010 | 25.11.2010 | 01.01.2018 |
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2. | Andorra | 03.12.2024 | 23.09.2025 | 21.01.2026 (est/eng) | 26.03.2026 | 01.01.2027 |
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3. | Armenia | 02.10.1997 | 13.04.2001 | 11.12.2002 | 23.01.2003 | 01.01.2001 |
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4. | Austria | 15.12.1999 | 05.04.2001 | 17.09.2002 | 12.11.2002 | 01.01.2003 | 01.01.2022 |
5. | Azerbaijan | 13.09.2002 | 30.10.2007 | 24.09.2008 | 27.11.2008 | 01.01.2009 |
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6. | Bahrein | 06.05.2010 | 12.10.2012 | 23.12.2013 | 01.01.2014 |
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7. | Belarus | 27.01.1995 | 21.01.1997 | 25.03.1998 | 22.07.1998 | 01.01.1999- 31.12.2026 |
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The tax treaty with Belarus has been terminated. The Ministry of Foreign Affairs notified Belarus of the termination of the treaty on 1 July 2025, when the Act terminating the tax treaty entered into force. In accordance with Article 28 of the tax treaty, the treaty will cease to apply as of 1 January 2027. | |||||||
8. | Belgium | 15.07.1998 | 05.11.1999 | 11.10.2000 | 15.04.2003 | 01.01.2004 | 01.01.2023 |
| From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 6 of the Protocol of the Convention between Estonia and Belgium, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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9. | Bulgaria | 26.10.2007 | 13.10.2008 | 10.12.2008 | 30.12.2008 | 01.01.2009 |
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10. | Canada | 07.07.1994 | 02.06.1995 | 13.12.1995 | 28.12.1995 | 01.01.1996 |
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| From 1 January 2016 the following types of royalties are exempt from tax in the state in which they arise: (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or (b) royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement) based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Canada, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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11. | China | 19.04.1996 | 12.05.1998 | 09.12.1998 | 08.01.1999 | 01.01.2000 |
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Protocol |
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29.03.2011 | 09.12.2014 | 18.12.2015 | 01.01.2016 |
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12. | Croatia | 08.10.1999 | 03.04.2002 | 19.05.2004 | 12.07.2004 | 01.01.2005 |
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13. | Cyprus | 16.02.2011 | 15.10.2011 | 08.10.2013 | 01.01.2014 | 01.01.2022 | |
14. | Czech Republic | 03.03.1994 | 24.10.1994 | 14.12.1994 | 26.05.1995 | 01.01.1996 |
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15. | Denmark | 14.01.1993 | 04.05.1993 | 25.11.1993 | 30.12.1993 | 01.01.1994 |
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| From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Denmark, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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16. | Finland | 14.01.1993 | 23.03.1993 | 25.11.1993 | 30.12.1993 | 01.01.1994 | 01.01.2022 |
| From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Finland, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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17. | France | 13.04.1995 | 28.10.1997 | 25.03.1998 | 01.05.2001 | 01.01.1996 |
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| From 21 May 2006 the interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State based on the most-favoured nation clause in paragraph 9 of the Protocol of the Convention between Estonia and France, which was triggered by the Amending Protocol of the Convention between Estonia and the Netherlands entering into force from the same date. From 11 December 2015 the state of residence has the exclusive right to tax interest based on the most-favoured nation clause in paragraph 9 of the Protocol of the Convention between Estonia and France, which was triggered by the new tax treaty entering into force between Estonia and Luxembourg from the same date. From 11 December 2015 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 10 of the Protocol of the Convention between Estonia and France, which was triggered by the new tax treaty entering into force between Estonia and Luxembourg from the same date. |
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18. | Georgia | 25.05.2001 | 18.12.2006 | 21.11.2007 | 27.12.2007 | 01.01.2008 | 01.01.2023 |
Protocol |
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22.09.2009 | 17.07.2010 | 09.02.2011 | 11.03.2011 | 01.01.2012 |
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19. | Germany | 07.04.1995 | 29.11.1996 | 30.12.1998 | 01.01.1994 |
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Protocol |
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13.07.2018 | 15.12.2020 | 05.05.2021 | 29.06.2021 | 01.01.2022 |
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20. | Greece | 07.02.2002 | 04.04.2006 | 08.11.2006 | 01.08.2008 | 01.01.2009 |
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21. | Guernsey | 13.12.2018 | 18.11.2019 | 12.02.2020 | 06.08.2020 | 01.01.2021 |
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22. | Hong Kong | 21.11.2018 | 25.09.2019 | 04.12.2019 | 18.12.2019 | in Estonia 01.01.2020, in Hong Kong 01.04.2020 |
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23. | Hungary | 23.01.2002 | 11.09.2002 | 19.05.2004 | 05.07.2004 | 01.05.2005 |
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| From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 3 of the Protocol of the Convention between Estonia and Hungary, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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24. | Iceland | 14.01.1993 | 16.06.1994 | 16.11.1994 | 10.11.1995 | 01.01.1996 |
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| From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Iceland, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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25. | India | 30.06.2010 | 19.09.2011 | 20.06.2012 | Estonia 01.01.2013 | Estonia 01.01.2023 India 01.07.2022 | |
26.
| Ireland | 16.05.1997 | 16.12.1997 | 29.12.1998 | 01.01.1999 |
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From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 6 of the Protocol of the Convention between Estonia and Ireland, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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27. | Isle of Man | 11.04.2008 | 08.05.2009 | 25.11.2009 | 21.12.2009 | 01.01.2010 | 01.01.2023 |
28. | Israel | 15.06.2007 | 29.06.2009 | 25.11.2009 | 28.12.2009 | 01.01.2010 |
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29. | Italy | 20.12.1995 | 20.03.1997 | 25.03.1998 | 22.02.2000 | 01.01.2001 |
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30. | Japan | 16.03.2017 | 30.08.2017 | 29.09.2018 | 01.01.2019 |
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31. | Jersey | 16.02.2010 | 21.12.2010 | 23.11.2011 | 30.12.2011 | 01.01.2012 |
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32. | Kazakhstan | 19.12.1996 | 01.03.1999 | 07.06.2000 | 19.07.2000 | 01.01.2001 |
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33. | Korea | 10.12.1999 | 23.09.2009 | 16.12.2009 | 25.05.2010 | 01.01.2011 |
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34. | Kyrgyzstan | 22.04.2016 | 10.04.2017 | 07.02.2018 | 01.01.2019 |
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35. | Latvia | 25.11.1992 | 31.12.1993 | 25.11.1993 | 08.12.1998 | 01.01.1994- |
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20.09.2001 | 11.02.2002 | 23.10.2002 | 21.11.2002 | 01.01.2002 | 01.01.2022 | ||
36. | Liechtenstein | 17.11.2023 | 10.07.2025 | 05.11.2025 | 26.12.2025 | 01.01.2026 |
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37. | Lithuania | 27.11.1992 | 13.09.1993 | 25.11.1993 | 31.12.1993 | 01.01.1994- |
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18.10.2002 | 21.10.2004 | 12.10.2005 | 08.02.2006 | 01.01.2006 | 01.01.2023 | ||
38. | Luxembourg | 25.04.2002 | 23.05.2006 | 13.12.2006 | 23.01.2007 | 01.01.2008- |
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20.09.2012 | 07.07.2014 | 11.02.2015 | 11.12.2015 | 01.01.2016 |
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39. | Malta | 14.01.2000 | 03.05.2001 | 11.12.2002 | 22.01.2003 | 01.01.2004 |
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40. | Mauritius | 29.03.2019 | 19.02.2021 | 15.09.2021 | 12.10.2021 | 01.01.2022 |
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41. | Mexico | 18.11.2011 | 19.10.2012 | 04.12.2013 | 01.01.2014 |
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42. | Moldova | 12.07.1996 | 23.02.1998 | 21.07.1998 | 01.01.1999 |
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43. | Netherlands | 01.10.1993 | 14.03.1997 | 08.11.1998 | 01.01.1995 |
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Protocol |
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11.11.2004 | 14.07.2005 | 31.03.2006 | 21.05.2006 | 01.01.2005 |
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04.09.2007 | 26.06.2008 | 11.03.2009 | 22.05.2009 | 01.01.2010 |
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| From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in subparagraph 3 of paragraph X of the Protocol of the Convention between Estonia and the Netherlands, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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44. | North Macedonia | 24.09.2008 | 20.11.2008 | 08.04.2009 | 21.05.2009 | 01.01.2010 |
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45. | Norway | 14.01.1993 | 14.05.1993 | 25.11.1993 | 30.12.1993 | 01.01.1994 | 01.01.2023 |
| From 8 October 2014 the tax treaty between Estonia and Norway was supplemented by the mutual agreement of competent authorities to include Export Credit Norway to the list of institutions in subparagraph a) of paragraph 3 of Article 11. For further information please read the letter from the Royal Ministry of Finance of Norway (62.63 KB, PDF) from 11th of September 2014 and the corresponding letter from the Ministry of Finance of Estonia (39.29 KB, PDF). |
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46. | Oman | 05.12.2019 + changes through correspondence | 27.10.2024 | 23.10.2025 | 24.11.2025 | 01.01.2026 |
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47. | Pakistan | 21.10.2016 + changes through correspondence | 20.11.2023 | 03.04.2024 | 30.04.2024 | 01.01.2025 |
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48. | Poland | 01.07.1993 | 09.05.1994 | 23.11.1994 (est) | 09.12.1994 | 01.01.1995 | 01.01.2022 |
49. | Portugal | 03.07.1998 | 13.05.2003 | 19.05.2004 | 23.07.2004 | 01.01.2005 |
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50. | Romania | 06.02.1998 | 23.10.2003 | 26.10.2005 | 29.11.2005 | 01.01.2006 |
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51. | Serbia | 03.04.2009 | 24.09.2009 | 17.12.2009 | 14.06.2010 | 01.01.2011 |
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52. | Singapore | 02.10.1998 | 18.09.2006 | 17.10.2007 | 27.12.2007 | 01.01.2008 |
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Protocol |
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26.07.2010 | 03.02.2011 | 23.11.2011 | 30.03.2012 | 30.03.2012 |
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53. | Slovakia | 15.05.1998 | 21.10.2003 | 26.10.2005 | 29.03.2006 | 01.01.2007 | 01.01.2022 |
54. | Slovenia | 26.10.1999 | 14.09.2005 | 17.05.2006 | 26.06.2006 | 01.01.2007 |
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55. | Spain | 13.07.2001 | 03.09.2003 | 15.12.2004 | 28.12.2004 | 01.01.2005 | 01.01.2023 |
| From 1 January 2005 the interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State based on the most-favoured nation clause in Article VII of the Protocol of the Convention between Estonia and Spain, which was triggered by the Amending Protocol of the Convention between Estonia and the Netherlands effective from the same date. |
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56. | Sweden | 14.01.1993 | 05.04.1993 | 25.11.1993 | 31.12.1993 | 01.01.1994 |
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| From 1 January 2016 the state of residence has the exclusive right to tax royalties and the term "royalties" does not contain a reference to the payments for the use of, or the right to use, industrial, commercial or scientific equipment based on the most-favoured nation clause in paragraph 7 of Article 12 of the Convention between Estonia and Sweden, which was triggered by the Amending Protocol of the Convention between Estonia and Switzerland effective from the same date. |
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57. | Switzerland | 30.03.2001 | 11.06.2002 | 19.05.2004 | 12.07.2004 | 01.01.2005 |
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Protocol |
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25.04.2013 | 25.08.2014 | 11.02.2015 | 16.10.2015 | 01.01.2016 |
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| From 1 January 2005 the interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State based on the most-favoured nation clause in paragraph 4 of the Protocol of the Convention between Estonia and Switzerland, which was triggered by the Amending Protocol of the Convention between Estonia and the Netherlands effective from the same date. |
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58. | Thailand | 25.05.2007 | 25.09.2012 | 23.12.2013 | 01.01.2014 |
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59. | Turkey | 09.01.1998 | 25.08.2003 | 19.01.2005 | 21.02.2005 | 01.01.2006 |
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60. | Turkmenistan | 21.10.2011 | 28.11.2011 | 15.03.2013 | 01.01.2014 |
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61. | Ukraine | 02.11.1995 | 10.05.1996 | 11.12.1996 | 30.12.1996 | 01.01.1997 | 01.01.2022 |
62. | United Arab Emirates | 14.10.2010 | 20.04.2011 | 15.02.2012 | 29.03.2012 | 01.01.2011 |
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63. | United Kingdom | 22.10.1993 | 12.05.1994 | 19.12.1994 | 01.01.1995 |
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| From 21 May 2006 the interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State based on the most-favoured nation clause in paragraph 6 of the Exchange of Notes of the Convention between Estonia and the UK, which was triggered by the Amending Protocol of the Convention between Estonia and the Netherlands entering into force from the same date. |
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64. | United States of America | 06.06.1997 | 15.01.1998 | 21.10.1998 | 30.12.1999 | 01.01.2000 |
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65. | Uzbekistan | 13.05.2011 | 28.09.2012 | 23.12.2013 | 01.01.2014 |
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66. | Viet Nam | 16.08.2013 | 26.09.2015 | 14.11.2016 | 01.01.2017 |
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In preparation | ||||
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Jurisdiction | Initialled | Signed | Ratified |
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Bosnia and Herzegovina | 02.06.2010 | | |
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Botswana | 23.09.2021 + later amendments via correspondence | 25.09.2024 | Ratified by Estonia 11.06.2025 |
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Morocco | 29.04.2011 | 25.09.2013 |
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Qatar | 29.08.2019 | 07.03.2024 | Ratified by Estonia 11.09.2024 (est/eng) |
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Russia | 10.02.2000 | 05.11.2002 | Ratified by Estonia 19.05.2004 |
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South-Africa | 27.05.1999 | |
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Tajikistan | 18.06.2015 | | |
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United Kingdom (new treaty) | 24.08.2023 | | |
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Last updated: 22.04.2026
