During its meeting on 15 October 2026, the Estonian government approved the draft law for the ratification of the new income and capital tax treaty with the United Kingdom. The treaty, signed 28 August 2026, will replace the 1994 tax treaty between the two countries.
Taxes Covered
The treaty covers Estonian income tax and United Kingdom income tax, corporation tax, and capital gains tax.
Residence
If a person other than an individual is considered a resident in both Contracting States,…