Taxation of residents and non-residents in Estonia: dividends, source of income location, royalties, and technical service fees. Residents of Estonia. How to save on taxes in Estonia as a non-resident? Tax deductions for non-residents in Estonia. Non-residents of EEA member states and third countries. Standard personal allowance and rental income deductions in Estonia. Double tax treaties for non-residents in Estonia: real-life examples. What advantages does tax residency in Estonia offer?