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Estonia: Income tax treaties with Liechtenstein and Oman ratified

Treaties will apply from January 1 of the year following entry into force.

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january 16, 2026

The president on November 13, 2025, promulgated the act ratifying the income tax treaty with Liechtenstein (signed on July 10, 2025) through Decision No. 609 (published on November 19, 2025). The treaty will enter into force 15 days after the exchange of ratification instruments and will apply from January 1 of the following year.

In addition, the act to ratify Estonia’s first income tax treaty with Oman (signed on October 27, 2024) was published on November 5, 2025. The treaty will enter into force once ratification instruments are exchanged and will apply from January 1 of the following year.


For more information, contact a KPMG tax professional in Estonia:

Einar Rosin | erosin@kpmg.com

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