A Certificate of Residence — in Estonian residentsustõend — is an official confirmation by the Estonian Tax and Customs Board that a company is resident in Estonia for tax purposes. Foreign tax authorities, payers of dividends, interest and royalties, banks and payment providers ask for it before they apply a double taxation treaty or open an account. This guide explains who needs one, what it is used for, how it is obtained and what it costs.
The guide is general information, not legal or tax advice.
Who needs a Certificate of Residence
- A company receiving income from abroad — dividends, interest, royalties or service fees — where the foreign payer would otherwise withhold tax at the full domestic rate.
- A company opening an account with a foreign bank, payment institution or marketplace that asks for proof of the company's tax residency.
- A company bought or formed recently that must show a foreign partner where it is taxed before the first contract or invoice.
What it is used for
A company established under Estonian law is resident in Estonia for tax purposes (Income Tax Act § 6). Estonia has double taxation treaties with many countries; under a treaty, the country where the income arises may have to reduce or waive its withholding tax. The foreign payer or tax authority needs the certificate as evidence that the treaty applies. Some countries accept the Estonian certificate as it is; others require their own form, completed and certified by the Tax and Customs Board.
The three forms we arrange
- Standard certificate — the residency certificate issued by the Tax and Customs Board: €150.
- Certified with the stamp of the Tax and Customs Board — for an authority or bank that requires a stamped paper document: €180.
- Digitally signed — for an authority or partner that accepts electronic documents: €180.
If you buy a ready-made company or form a new one with us, the certificate can be ordered together with the company.
How the certificate is obtained
- You order the certificate and tell us for which country, which year and which purpose it is needed, and whether the foreign authority has its own form.
- We prepare the application and submit it to the Estonian Tax and Customs Board on behalf of the company.
- The Board checks the company's data and issues the certificate. The decision is the Board's: it issues the certificate only when the company meets the residency conditions.
- We send you the certificate — digitally signed by email, or as a stamped original by post or courier.
- Where the foreign authority requires it, the certificate can be apostilled and translated by a sworn translator.
How long it is valid
A certificate confirms residency for the period stated on it, usually a calendar year. Many foreign payers ask for a new certificate every year, or for each payment period.
What is not included
Apostille and sworn translation and courier delivery abroad are ordered separately. The certificate does not decide how much tax the foreign country withholds — that follows from the treaty and the foreign payer's procedure. Any state fee, if one applies, is not included.
Prices exclude VAT. All communication takes place by email. See also: company services, annual obligations of an Estonian company.
Frequently asked questions
What is a Certificate of Residence for an Estonian company?
An official confirmation by the Estonian Tax and Customs Board that the company is resident in Estonia for tax purposes. A foreign payer or tax authority uses it to apply a double taxation treaty, for example to reduce withholding tax on dividends, interest or royalties; foreign banks and payment providers often ask for it as well.
Which form of the Certificate of Residence do I need?
Ask the foreign authority, payer or bank. The standard certificate is enough in many cases. Some require a paper document with the stamp of the Tax and Customs Board, others accept a digitally signed document. Where the foreign country has its own form, we have that form certified.
Is the Certificate of Residence always issued?
The decision is made by the Estonian Tax and Customs Board, which issues the certificate only when the company meets the residency conditions. We prepare and submit the application and follow it up; we cannot promise the Board's decision.
Can I order the Certificate of Residence together with a ready-made company?
Yes. It can be ordered together with the purchase of a ready-made company, or with a new company, and for any Estonian company you already own.