Estonia tax
Tax residence: At least 183 days in 12 consecutive calendar months. No special regime for new residents in our records.
Checked against official sources on Change log
Tax residence
- At least 183 days in 12 consecutive calendar months · Alternative to having a permanent or primary place of residence in Estonia.
- Tax residency starts on arrival and counts from the first day of the 12-month period. A person arriving in Estonia can ask the Tax and Customs Board to record residency on form R. Residence under a tax treaty with another country can override it.
- If an e-resident receives a residence permit and moves to Estonia, they may become a tax resident.
Standard rules and foreign-source income
Standard rules
Personal income tax, basic exemption and residency (2026)
22% tax
Details
- On: Residents: worldwide (including foreign-source) income (employment, business, capital)
- Who: Tax resident: place of residence in Estonia
- Limit: €700/mo ≈ $780
Flat 22% income tax on residents worldwide (including foreign-source) income; EUR 700 (≈ $780) per month basic exemption; non-residents taxed on Estonian-source income only. 1 2 3
Taxed on
Residents: worldwide (including foreign-source) income (employment, business, capital); non-residents: income received in Estonia.
Who it applies to
- Tax resident: place of residence in Estonia, or staying at least 183 days in 12 consecutive calendar months.
Exclusions
- Income of non-residents from outside Estonia is not taxed; a residence under a tax treaty with another country can make the person a non-resident.
Limits
- EUR 700 a month (≈ $780) · Basic exemption from 1 Jan 2026 (EUR 8,400 (≈ $9,380) per year; EUR 776 (≈ $870) per month at pensionable age), no longer income-dependent, applied by one payer only.
Days in the country
- At least 183 days in 12 consecutive calendar months · Alternative to having a permanent or primary place of residence in Estonia.
Tax residence
Tax residency starts on arrival and counts from the first day of the 12-month period. A person arriving in Estonia can ask the Tax and Customs Board to record residency on form R. Residence under a tax treaty with another country can override it.
Visas
Tax residency is separate from visa or permit status.
Other taxes
Social tax 33% (employer; minimum monthly base EUR 886 (≈ $990) in 2026); unemployment insurance 1.6% employee and 0.8% employer; funded pension 2%, 4% or 6% (default 2%); VAT 24% standard, 13%, 9%, 0%.
Checked against official sources on Change log
Standard rules
Corporate income tax on distributed profits (2026)
22% tax
Details
- On: Profit distributions (dividends and similar) by Estonian companies
- Who: Estonian company paying out dividends
Corporate income tax 22/78 on distributed profits; lower 14/86 rate on regular dividends abolished from 1 January 2025. 1
Taxed on
Profit distributions (dividends and similar) by Estonian companies (22/78 gross-up).
Who it applies to
- Estonian company paying out dividends.
Visas
Independent of visa; relevant to shareholder and start-up permit holders.
Other taxes
Social tax 33% on salaries; minimum social tax base EUR 886 (≈ $990) per month in 2026.
Checked against official sources on Change log
Standard rules
E-resident treated as non-resident for tax
Details
- On: Non-resident taxed only on income received in Estonia
- Who: E-resident digital ID holder without a residence permit or right of residence
E-residency gives a digital ID only; it is not a residence permit and does not make the holder an Estonian tax resident. 4
Taxed on
Non-resident taxed only on income received in Estonia.
Who it applies to
- E-resident digital ID holder without a residence permit or right of residence.
Exclusions
- No right to live in or enter Estonia or the EU; no exemption from taxation elsewhere.
Tax residence
If an e-resident receives a residence permit and moves to Estonia, they may become a tax resident.
Visas
Not a visa or permit.
Other taxes
Withholding agent declares the income; business and property income must be returned by the e-resident.
Checked against official sources on Change log
VAT, social security and other taxes
- Social tax 33% (employer; minimum monthly base EUR 886 (≈ $990) in 2026); unemployment insurance 1.6% employee and 0.8% employer; funded pension 2%, 4% or 6% (default 2%); VAT 24% standard, 13%, 9%, 0%.
- Social tax 33% on salaries; minimum social tax base EUR 886 (≈ $990) per month in 2026.
- Withholding agent declares the income; business and property income must be returned by the e-resident.
Questions people ask
When do you become a tax resident in Estonia?
At least 183 days in 12 consecutive calendar months (Alternative to having a permanent or primary place of residence in Estonia). Tax residency starts on arrival and counts from the first day of the 12-month period.
How are Digital nomad D visa holders taxed in Estonia?
No special regime in our records is tied to the Digital nomad D visa. The standard rules apply: Flat 22% income tax on residents worldwide (including foreign-source) income; EUR 700 (≈ $780) per month basic exemption; non-residents taxed on Estonian-source income only.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (4)
Official sources
- Tax rates 2024-2026 · Estonian Tax and Customs Board · checked 2026-10-12
- Calculation of basic exemption · Estonian Tax and Customs Board · checked 2026-10-11
- Determining residency · Estonian Tax and Customs Board · checked 2026-10-11
- For e-residents · Estonian Tax and Customs Board · checked 2026-10-11