All countries, including Estonia, have a "tax residency" policy. This means that residents of Estonia are taxed on their world income. Foreign nationals who have a permanent home in Estonia, or who stay in the country for more than 183 days per year are considered tax residents.

Also, any foreigner who is employed by an Estonia company or branch, if their salary is paid directly or charged to an Estonian permanent establishment, may be subject to Estonian taxation regardless of the number of days they remain in the country per year.

It is always advisable to consult an international tax advisor when relocating to a foreign country, particularly when employment is being accepted abroad.

All US citizens and green card holders are subject to US Federal taxation on their worldwide income for life. This subjection is regardless of where the income is earned, what currency it is in, or where the income is deposited.

Individuals may wish to pursue means of avoiding double taxation. More information on Foreign Earned Income Exclusion (FEIE), the Foreign Housing Exclusion (HE), the Foreign Housing Deduction (HD), and the Foreign Tax Credit (FTC) can be obtained through the IRS.