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ARTICLE 6

U.S. Income Tax Treaty — estonia tax treaty documents: estonia.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Income from Immovable (Real) Property

  1. Income derived by a resident of a Contracting State from immovable (real) property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

  2. The term "immovable (real) property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable (real) property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, any option or similar right to acquire immovable (real) property, usufruct of immovable (real) property and rights to variable or fixed payments relating to the production from, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable (real) property.

  3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable (real) property.

  4. Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable (real) property held by the company, the income from the direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable (real) property is

situated.

  1. The provisions of paragraphs 1, 3 and 4 shall also apply to the income from immovable (real) property of an enterprise and to income from immovable (real) property used for the performance of independent personal services.

  2. A resident of a Contracting State who is liable to tax in the other Contracting State on income from immovable (real) property situated in the other Contracting State may elect to compute the tax on such income on a net basis. In the case of the United States tax, an election to apply the preceding sentence shall be binding for the taxable year of the election and all subsequent taxable years unless the competent authority of the United States agrees to terminate the election.

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▸Contents — U.S. Income Tax Treaty — estonia tax treaty documents: estonia.pdf
U.S. Income Tax Treaty — estonia tax treaty documents: estonia.pdf

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