Estonia
Crypto profits taxed at 20% only when sold or exchanged. Holding is not taxable. VAT-exempt. E-Residency program allows remote business creation. Digital pioneer but not a tax haven.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Activity Taxes
Staking
20%
Mining
20% (VAT exempt)
DeFi
20%
NFTs
20%
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
No holding period benefit; 20% flat rate on all disposals
Regulation & Residency
Regulatory Body
FIU (Financial Intelligence Unit) for licensing
Residency Requirement
E-Residency program (digital business only); physical residency through employment/startup visa
Reporting Requirements
Standard income tax reporting; DAC8 from 2026
Citizenship & Residency Path
e-Residency (digital only); physical residency via employment; EU citizenship after 8 years
Notable Conditions
- →E-Residency allows managing business remotely but does NOT confer tax residency
- →Corporate tax only on distributed profits (reinvested profits = 0%)
- →VAT exempt on buying/selling and mining crypto
- →Business license fee: €3,300
- →Advanced digital infrastructure and e-government
Living & Lifestyle
Cost of Living
Moderate
Banking Access
Good (fintech-friendly)
Quality of Life
High
Lifestyle Scores