Estonia
Estonia is a pioneer in digital government and offers a tax system unique in Europe. Its 0% corporate tax on undistributed profits is ideal for entrepreneurs who reinvest. E-Residency allows you to set up an Estonian company from anywhere in the world. Tallinn has become a European tech hub with a dynamic startup ecosystem.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → unlimited | 22 % |
Corporate tax
20 %
Capital gains
0 %
VAT
24 %
Special regime : IS sur bénéfices distribués uniquement
L'Estonie applique un modele unique en Europe : les sociétés ne paient l'impot sur les sociétés (22 %) que lorsque les bénéfices sont distribués sous forme de dividendes. Les bénéfices réinvestis ne sont pas imposés, ce qui favorise la croissance des entreprises.
Illimitée (systeme fiscal national permanent)
Toute entreprise enregistrée en Estonie. L'e-Residency permet de créer et gérer une société sans etre résident physique, mais la résidence fiscale reste dans le pays ou la personne vit physiquement.
- 0 % d'IS sur les bénéfices non distribués (réinvestis)
- E-Residency permettant de créer une société estonienne à distance
- Administration 100 % numérique (déclarations, facturation, banque)
- Taux réduit de 14 % sur les distributions régulières de dividendes
Visa options
Digital Nomad Visa
digital-nomadDuration: 1 an (non renouvelable immédiatement)
Cost: 100 EUR
Requirements: Revenu mensuel minimum de 4 500 EUR brut sur les 6 derniers mois. Travail à distance pour un employeur ou clients hors Estonie.
Startup Visa
entrepreneurDuration: 18 mois renouvelable
Cost: 100 EUR
Requirements: Startup innovante et scalable. Validation par le comité Startup Estonia. Équipe de fondateurs qualifiés.
E-Residency (identité numérique)
entrepreneurDuration: Illimitée (carte d'identité numérique, pas un visa de résidence)
Cost: 100 EUR
Requirements: Passeport valide, vérification d'identité. Ne confere pas le droit de résider physiquement en Estonie.
Living in Estonie
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
Estonia offers one of the lowest costs of living in the EU. A single person can live in Tallinn on around €1,000/month excluding rent. Rents are accessible, especially outside the historic centre. Food and transport are noticeably cheaper than in Western Europe.
Settling in Estonie
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Estonia is the most digitalised country in the world: everything is done online, from company creation to tax filing. The e-Residency programme allows you to manage an Estonian company from anywhere. Integration is eased by an English-speaking startup ecosystem, although winters can be harsh. The international community is small but growing in Tallinn.
Estonia's healthcare system is public and free for residents affiliated to the health insurance fund (Haigekassa). Care quality is decent in Tallinn hospitals, but specialist waiting times can be long. Private clinics offer faster access at reasonable rates. Telemedicine is well developed, in line with the country's digital culture.
Quality of life
Estonia is one of the most connected countries in the world with very fast internet and 100% digital administration. Tallinn is a human-scale city with a charming medieval centre. The main downside is the Nordic climate with long, cold winters and very short days in winter.
Pros and cons
Advantages
- 0% corporate tax on profits reinvested in the business
- E-Residency: company creation online from anywhere
- 100% digital administration, the most advanced in Europe
- Very low cost of living for an EU country
Disadvantages
- Very cold Nordic climate (long winters at -15/-20°C)
- Almost non-existent international community outside English-speaking startups
- 22% flat tax on personal income (no low bracket)
- Small local market, relative geographic isolation
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Estonia?
The top marginal income tax rate in Estonia is 22%. The corporate tax rate is 20%. A special regime exists: IS sur bénéfices distribués uniquement.
What is the cost of living in Estonia?
The monthly cost of living for a single person in Estonia is approximately 1000 EUR (excluding rent). City center rent costs around 700 EUR per month.
Is there a tax treaty between the United Kingdom and Estonia?
Check HMRC for the current status of the tax treaty between the United Kingdom and Estonia.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.