For e-residents

An e-resident is an alien who does not have a residence permit or right of residence in Estonia, and to whom, as a benefit, Estonia has created a person’s digital identity and issued a digital identity card – e-resident’s digital ID.

In the meaning of Estonian tax law, an e-resident is a non-resident.

E-resident’s digital ID is a digital document that can only be used to identify a person and give a digital signature in the electronic environment. E-resident’s digital ID allows an alien to participate in pubic-law and private-law operations in Estonia regardless of her or his physical location.

Direct access

Estonian digital ID does not grant tax residency or automatically exempt from taxation elsewhere. Likewise, Estonian digital ID does not grant citizenship and the permission to live in Estonia or to enter Estonia or the European Union.

If an e-resident is granted a residence permit or has Estonian citizenship and moves to Estonia, the e-residency will not be withdrawn, but the person can become an Estonian tax resident.

E-resident's digital ID can be applied for at the Estonian Police and Border Guard Board.

Private person’s taxable income

In the meaning of the Estonian tax law, an e-resident is a non-resident. In Estonia, the income of non-residents, including e-residents, is taxed only if it is received in Estonia.

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E-services and communication

E-residents can use the e-services of the Estonian Tax and Customs Board under the same conditions as persons holding an Estonian ID-card. The language of tax proceedings is Estonian.

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Last updated: 19.04.2021

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