Income tax on rent, worked example, in Estonia

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Non-resident couple´s joint rental income1      
Monthly Rental Income2 1,500 6,000 12,000
Annual Rental Income 18,000 72,000 144,000
= Taxable Income €18,000 €72,000 €144,000
Income Tax3
Flat rate 20% 3,780 15,1210 30,240
Annual Income Tax Due 3,780 15,120 30,240
Tax Due as % of Gross Income 21.00% 21.00% 21.00%
Thanks to:
Paul Varul

DISCLAIMER: The information contained above is marketing material only and is not written tax advice directed at the particular facts and circumstances of any person and should not be relied upon. We encourage you to discuss your particular situation with us or an independent tax advisor. This information was last updated on January 11, 2016.


1 The property is jointly owned by husband and wife.

2 Exchange rate used: 1.00 US$ = 15.65 EEK

3 Nonresident individuals are liable to pay 20% withholding tax on their gross rental income.