What changed in Estonia

Buying through a MiCA-authorised provider unlocks loss offset and deferral

Crypto tax and legal status

No wealth, inheritance, gift or individual exit tax in Estonia

Leaving home: exit tax and ties

0 percent corporate tax on retained profit, 22/78 only on distribution

Moving your company

Mining is business income, not a capital gain - and it drags in social tax

Crypto tax and legal status

Even passive holding has taxable moments - know which actions trigger them

Crypto tax and legal status

Active trading is taxed gain-by-gain at 22 percent, with no netting by default

Crypto tax and legal status

Crypto is legal and MiCA-regulated, with reporting tightening from 2026

Crypto tax and legal status

e-Residency is a digital identity - it is not residency of any kind

Moving your company

Managing an Estonian company without genuinely relocating risks losing its status

Moving your company

There is no impatriate or non-dom regime - new residents are taxed like everyone else

Leaving home: exit tax and ties

Naturalising in Estonia requires renouncing your existing nationality

Permanent residency and citizenship

Naturalisation takes 8 years, a B1 Estonian exam and a civics test

Permanent residency and citizenship

Third-country employment permits sit inside a capped annual quota

Residency routes

Third-country nationals relocate via a business temporary residence permit

Residency routes

EU, EEA and Swiss citizens settle in Estonia with no programme needed

Residency routes

DNV holders and other third-country visitors have no public health cover

Healthcare coverage

The EHIC covers EU, EEA and Swiss visitors for necessary care

Healthcare coverage

No social security agreement - your home rules decide everything

Social security

A bilateral social security agreement covers your corridor

Social security

The cross-border telework Framework Agreement can keep you on employer-country coverage

Social security

EU Regulation 883/2004 coordinates your social security in full

Social security

No treaty with Australia, Brazil or Indonesia means unrelieved double-tax risk

Personal income tax

A tax treaty backstops you if Estonia and home both claim taxing rights

Personal income tax

Estonian tax residents pay a flat 22 percent on worldwide income

Personal income tax

Non-residents are taxed only on Estonian-source income

Personal income tax

A permanent home in Estonia makes you resident regardless of day count

Tax residency

Past 183 days, residency back-dates to your first day of arrival

Tax residency

Under 183 days with no permanent home, you stay a non-resident

Tax residency

Remote work on a plain visa-free stamp sits in a legal grey area

Right to work

The Digital Nomad Visa expressly authorizes remote work for a foreign employer

Right to work

EU, EEA and Swiss citizens work in Estonia without restriction

Right to work

Digital Nomad Visa: EUR 4,500 a month unlocks up to 365 days

Immigration and visa

Indonesian nationals need a Schengen C visa before travel

Immigration and visa

Past 90 days you need a visa - the Digital Nomad Visa is the natural fit for remote workers

Immigration and visa

Visa-free entry to Estonia for up to 90 days in any 180

Immigration and visa

EU, EEA and Swiss citizens enter and live in Estonia without a permit

Immigration and visa