Before filing an income tax return for the first time, you have to make sure whether or not you are an Estonian resident for tax purposes. If you don’t know whether you are a resident or a non-resident, you can check it on the Tax and Customs Board website. If you are not an Estonian resident for tax purposes, but the conditions for becoming a resident for tax purposes are met, you should apply to the Tax and Customs Board for the determination of residence, which can be done conveniently on e-MTA, the e-services environment of the Tax and Customs Board.
See also: Other ways to apply for the determination of residence.

If you are a resident of Estonia, you must declare the income received in Estonia as well as in other countries in your Estonian income tax return. As a rule, non-residents don’t have to submit income tax returns, as income tax is usually withheld by the payer. Non-residents must declare their income if they benefited from the transfer of property, rental income from a natural person or business income in Estonia. As an exception, residents of the European Economic Area that wish to make deductions from their taxable income earned in Estonia must declare their global income in Estonia. The most convenient way to file a tax return is on e-MTA, the e-services environment of the Tax and Customs Board. To enter the e-MTA, you must have an ID card (including, for example, a residence permit card), Mobile ID, Smart ID or an e-ID of an EU country. Income tax returns can be filed between 15 February and 30 April.