Estonia
Digital Nomad Tax & Visa Guide
Official Sources & Attribution
All visa and tax information is sourced exclusively from Police and Border Guard Board & Tax and Customs Board and other official government publications. This page contains original research and interpretation of official sources, not copied content.
Primary Sources
Legal References
- Aliens Act (Välismaalaste seadus)
- Income Tax Act (Tulumaksuseadus)
- Digital Nomad Visa Regulation (Government Regulation No. 114 of 2020)
- e-Residency Regulation
Sources last verified: August 7, 2025
Information current as of publication date. Always verify with official sources for the most current requirements.
Tax Residency Trigger
183+ days in Estonia during 12-month period or center of vital interests in Estonia
Recommended Stay
Varies by individual circumstances
Visa Programs
Digital Nomad Visa (Type C)
Income Requirement
€3,500-4,500/month gross minimum (2025 requirement)
Duration
1 year (non-renewable, but can apply for other visas)
Tax Implications
Standard Estonian tax residency rules apply. May trigger tax residency if staying 183+ days.
Requirements
- • Proof of remote employment or business ownership outside Estonia
- • Minimum gross monthly income of €3,500-4,500 for 6 months prior to application
- • Health insurance with €30,000 coverage
- • Clean criminal record from country of residence
- • Proof of accommodation in Estonia
Important Warnings
- ⚠️ Cannot be renewed - must leave Schengen area for 90 days after expiry
- ⚠️ Cannot work for Estonian companies or clients
- ⚠️ 183+ day stays trigger full Estonian tax residency
Startup Visa
Income Requirement
No fixed requirement, but must demonstrate sufficient funds
Duration
1.5 years initial (renewable up to 5 years)
Tax Implications
Immediate tax residency . Eligible for startup tax benefits under certain conditions.
Requirements
- • Startup idea approved by Estonian startup committee
- • Proof of sufficient funds (typically €3,000+/month)
- • Health insurance coverage
- • Business plan and pitch presentation
- • Estonian startup mentor or accelerator support
Important Warnings
- ⚠️ Must actively develop the approved startup in Estonia
- ⚠️ Regular reporting required to maintain visa status
- ⚠️ Failure to meet milestones may result in visa cancellation
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Tax Implications by Origin Country
American Citizens
Estonian tax residency may trigger US reporting requirements for foreign bank accounts and income. FEIE may reduce US tax liability on Estonian income.
British Citizens
Estonian residency typically breaks UK tax residency. May still be liable for UK tax on UK-sourced income during transitional period.
Canadian Citizens
Estonia-Canada tax treaty provides relief from double taxation. Residency tie-breaker rules apply if dual resident.
Australian Citizens
Estonian residency usually makes you non-Australian tax resident. May trigger departure tax on certain assets upon leaving Australia.
Irish Citizens
Estonian residency can break Irish tax residency if staying 183+ days and cutting Irish ties. Ireland-Estonia double taxation treaty provides relief. Non-domiciled Irish residents can benefit - Estonian income only taxed in Ireland if remitted there.
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References
All information on this page is sourced from official government publications and legal statutes. Numbers in square brackets [1] throughout the page correspond to these references.
Disclaimer: This information is provided for educational purposes only and represents our interpretation of official sources. Always consult the original government publications and seek professional tax advice for your specific situation.