However, non-resident taxpayers who earned less than 75% of their global taxable income in Estonia cannot benefit from the personal deductions available to residents.
Kui aga Eestis saadud sissetulek on väiksem kui 75% nende maksustatavast sissetulekust tervikuna, ei ole mitteresidentidest maksumaksjatel õigust residentidele ette nähtud üksikisiku tulumaksusoodustusele.