- Estonia - Tallinn (Estonian Police and Board Guard)
- Azerbaijan - Baku
- Australia - Canberra
- Austria - Vienna
- Belarus - Minsk
- Belgium - Brussels
- Canada - Ottawa
- China - Beijing
- Czech Republic - Prague
- Denmark - Copenhagen
- Egypt - Cairo
- Finland - Helsinki
- France - Paris
- Georgia - Tbilisi
- Germany - Berlin
- Greece - Athens
- India - New Delhi
- Ireland - Dublin
- Israel - Tel Aviv
- Italy - Rome
- Japan - Tokyo
- Kazakhstan - Astana
- Latvia - Riga
- Lithuania - Vilnius
- Netherlands - The Hague
- Norway - Oslo
- Poland - Warsaw
- Portugal - Lisbon
- Russia - Moscow
- Russia - Pskov
- Russia - St. Petersburg
- Spain - Madrid
- Singapore - Singapore Special consular mission. Temporary pick up location. Delivering your e-Residency digital ID card to this location may take up to 3 months. For quicker solution choose another location in the same area.
- Sweden - Stockholm
- Turkey - Ankara
- UK - London
- Ukraine - Kiev
- USA - New York
- USA - Washington, DC
- USA - San Francisco Special consular mission. Temporary pick up location. Delivering your e-Residency digital ID card to this location may take up to 3 months. For quicker solution choose another location in the same area.
Where can I pick up my Digital ID card?
There is no way to pick up your Digital ID card besides coming to an approved pick up location. Please select the pick up location closest to you and accept our apologies for any inconvenience.
If you wish to receive your Digital ID card in a different location than that stated on your request, please forward your application details (application number, your full name and date of birth) and new location request to the issuing authority Estonian Police and Border Guard Board: firstname.lastname@example.org
How long is the application processing period?
Unfortunately, due to a large volume of applications we are experiencing a higher than average processing time for e-Residency applications. A decision about your application will be reached as soon as possible and you will receive an automatic reply once a positive decision has been made. If there are any questions about your application, you will be contacted personally.
Digital ID cards are delivered to the pick up locations via diplomatic mail, which is sent out once a week. It usually takes 3-4 weeks from the date of issuance until your Digital ID card is ready for pick up at the embassy. We cannot trace the path of delivery of the documents to the place of issue. You will be notified by the embassy when your Digital ID card is available for pick up. You can also contact the embassy directly. The contact information of Estonian embassies abroad is available here.
Your card will be kept for a period of six months.
Who can pick up my Digital ID card?
No. For security reasons you must personally come to the pick up location to provide your fingerprints and pick up your Digital ID card.
No. You cannot use a courier service to collect your Digital ID card. You must personally come to the pick up location and provide your fingerprints in order to receive your e-Residency starter kit.
I have a problem paying for my e-Residency application
There is currently no other payment option available online. It is possible to apply in one of the Estonian embassies.
The application fee for e-Residency is 100€.
For all issues or assistance related to the e-Residency application fee, please contact the payment service provider email@example.com
How can I start using my Digital ID card?
1. Your first step should be to download and install the Digidoc card reader software from here
2. Once you click download, the installation program will guide you through the installation process
3. You will need to agree to the software license agreement and select a location for the installation
4. You may need to enter your personal computer password to authorize the installation
5. If you are not automatically prompted to download the digidoc3 client software, you can find it in the Apple App Store or in Google Play by searching for “Digidoc3.” To install, simply click on the green “install” or “Install App” button.
If you need help installing the software please contact
Helpline (+372) 677 3377 with English support
Insert your card reader into your computer’s usb port.
Insert the edge of the card with the gold-colored chip all the way into the card reader. The gold colored chip should be facing up.
- Make sure that your card reader is plugged into your USB port and your Digital ID card is properly inserted into the reader
- Make sure that you have installed the proper software
- Open the DigiDoc3 Software and click on “Sign Documents.”
- Use the browser that opens to select the document you wish to sign
- You will be prompted to save a .bdoc file. Be sure to save it in a location where it will be easy to access later! Your Desktop is always a safe bet
- If you wish, complete the optional information. Hit “Sign” and, when prompted, enter the 5-digit PIN2 you got with your e-Residency starter kit
- You’re done! You can now email, save, or archive your signed .bdoc file the same way you would any other file
Learn how to use your Digital ID card
You can check the validity of an identity document by entering the number of the document here
Download manual here
We recommend changing your initial PIN-code to your personal preference. Make sure you choose a number combination that is easy to remember, but complex enough not to guess (e.g do not choose your birth date or postal code).
For digital authentication, you need to choose a 4-12 digit PIN code (just like on a bank card). You will be using this for access to digital services and for authenticating your identity for security reasons in some services.
For digital signature, you need to choose a 5-12 digit PIN code. You will be using this to give digital signatures for documents and contracts, but also to confirm legal actions (such as bank transfers etc).
Your certificates will be closed after three wrong PIN entries. If you forget your PIN-codes, you will not be able to use your card any longer for authentication or digital signatures.
If the PIN is blocked, you will see a message in the ID-card utility together with the details of the blocked certificate. Click on the button Revoke blocking and follow the instructions on the screen:
The revocation window will open.
Enter PUK code.
Enter new PIN code twice. PIN codes must only include numbers. PIN1 must be 4-12 digits long; PIN2 must be 5-12 digits.
If everything is successful, a corresponding message will be displayed. Otherwise follow instructions in error messages until the code change is successful.
If you enter an incorrect PUK code three times, it will also be locked and it cannot be unblocked on your own. You need to order a new e-residency card.
When you notice that your Digital ID card is misplaced, notify the Estonian authorities immediately and your certificates will be closed for access. Please note that your PIN codes should be kept secure at all times and we recommended memorizing them instead of having them written down in an easily accessible place (such as a notebook or address book).
Your Digital ID card does not give access to the e-services (such as your bank account or the online business portal) without the PIN-codes.
In case a Digital ID card becomes lost/stolen the electronic functioning of the card can be stopped by calling to +372 677 3377
Your name and personal code is listed on the card, together with the document number. The card itself does not store the electronic data that you can access – instead, the microchip contains two certificates, one for digital authentication and the other for digital signature.
The Digital ID card does not carry your facial image or your signature, since it cannot be used for physical identification or proof of signature. Your Digital ID card is only valid for e-services.
For this reason, your Digital ID card does not act as a travel document or physical ID and does not give you right of entry to Estonia/EU/Schengen or any other rights of physical residents and/or citizens.
I have problem using my Digital ID card
If you receive a message saying your Digital ID card Certificate is not valid it is probably because it has not yet been activated yet. Make sure your Digital ID card is active – insert your Digital ID card document number here to check.
If you are still receiving the error message then reach out directly to firstname.lastname@example.org
If you get a message that says “OCSP: User not authenticated, certificate status unknown (0) LDAP: Client certificate does not exist in LDAP directory or service failed!” this is most likely because your Digital ID card certificate has not yet been activated. Make sure your Digital ID card is active – insert your Digital ID card document number here to check.
If you are still receiving the error message then reach out directly to email@example.com
How to establish a company in Estonia?
Before registering your company, confirm that the name you have chosen for it is unique by checking the Estonian Commercial Register.
Your company needs to have an Estonian address. Please contact a business service provider to obtain a legal address.
- Choosing and checking the business name from the Commercial Register
- Registration of the company
- Acquiring licenses if the area of activity is subject to special requirements. Information and electronic registration at the Register of Economic Activities
- Registration of the company as a VAT payer at the Estonian Tax and Customs Board
- Registration of the employees in the employee registry at the Estonian Tax and Customs Board
Visit this page and read the section about “registering a company” to determine whether you will need to contribute share capital in order to open your company.
If share capital is needed you may want to open a start-up account at an Estonian bank before registering your company. A start-up account is different from a regular or “current account” in that it cannot be used to make transfers or payments. The start up account exists primarily to receive share capital transferred to the corporation. Once your corporation has been registered, it can convert its start-up account into a “current account.”
You can open a start-up bank account at:
For now, in order to open this bank account you will need to have a face-to-face meeting with a bank official. Bring your e-residency ID card with you to the bank and be prepared to explain why your company wants to open a bank account in Estonia.
Once you have a start-up bank account, you can register your company online at the Company Registration Portal. Click “Login” and then select “Submission of Application” from the blue top navigation bar. Select the type of company you wish to found. Prepare and sign the application and then pay the state fee and any share capital.
I want to learn more about taxation
To get detailed information regarding taxes please turn directly to Estonian Tax and Customs Board.
Contacts are available here.
Find more information regarding tax rates from Estonian Tax and Customs Board website.
Download whitepaper here.
Estonia applies the incorporation doctrine for corporate income tax purposes, meaning that a company incorporated under Estonian law is tax resident for Estonian tax purposes and subject to Estonian taxation. However, in determining the tax residency of a company in an international context, the national rules may not prevail. For example, there may be a tax treaty providing for specific rules on tax residency. In that case, criteria other than those in national law may apply. The application of these other criteria is contingent upon the assessments of the relevant tax authorities. The place of effective management, however, is the decisive factor in most tax treaties concluded by Estonia, including the tax treaty with the Republic of India.
Therefore, if a foreign national permanently residing abroad incorporates an Estonian company and manages it from abroad, it can often be argued that the company is not actually an Estonian tax resident for Estonian tax purposes. Non-resident companies are subject to tax in Estonia only, if:
- there is some business presence in Estonia (g. a sales representative) that constitutes a permanent establishment;
- there is Estonian-sourced income (g. income from immovable property located in Estonia).
Tax treaties ensure that double taxation, which occurs when both states simultaneously exercise their taxing rights on the same income, is avoided. If a treaty stipulates that an income may be taxed in the contracting state where the income is sourced, there is normally a corresponding obligation for the residency state of the taxpayer to grant double tax relief in the form of an exemption or foreign tax credit.
Alternatively, a company incorporated under Estonian laws and effectively managed from Estonia may create a “foreign permanent establishment” for tax treaty purposes if its business is carried on abroad.
Example 1: A company incorporated under Estonian laws effectively managed from India with no Estonian business presence
A company with such features is most likely not subject to corporate tax in Estonia: it would not be considered a tax resident for the purposes of the tax treaty between Estonia and India, and due to the absence of local business presence, Estonia is not entitled to tax any of its business profit. However, the non-applicability of Estonian tax law is not automatic. The taxpayer must initiate a formal procedure to solicit a mutual agreement between the competent Indian and Estonian authorities as to its tax residency according to the tax treaty. In the absence of such formal agreement between the competent authorities of Estonia and India, the taxpayer is potentially subject to double taxation, in which case both countries would apply their domestic tax laws.
Example 2: A company incorporated under Estonian laws effectively managed from India with Estonian business presence
A company with such features could be subject to corporate tax in Estonia if its Estonian business presence constitutes a permanent establishment for the purposes of the tax treaty between Estonia and India. For example, if it has a local sales representative who has, and regularly exercises, his authority to conclude contracts, the profit attributable to that sales representative would be taxable in Estonia. Still, for the purposes of taxing its worldwide profits (i.e. profits that are not attributable to its Estonian permanent establishment), a conflict between Estonian and Indian domestic tax law arises and resolution should be sought via the mutual agreement procedure outlined in Example 1.
Example 3: A company incorporated under Estonian laws effectively managed from Estonia
Estonian tax legislation does not set forth specific guidelines for the interpretation of the “place of effective management” concept. However, as Estonian tax treaties are based on the OECD Model Convention, the OECD Guidelines are helpful in this respect. According to these guidelines, “the place of effective management is the place where key management and commercial decisions that are necessary for the conduct of the entity’s business as a whole are in substance made”. Furthermore, OECD Guidelines make a note that India is of the view that the place where the main and substantial activity of the entity is carried on is also to be taken into account when determining the place of effective management. Therefore, careful consideration of all the relevant facts and circumstances is crucial in determining whether the place of effective management is in Estonia or India, or in a third country. If the conclusion of such analysis is that the place of effective management is Estonia, the double taxation risk does not arise and the company is taxed only in Estonia.
The purpose of this overview is to highlight the tax aspects of Estonian companies managed by e-residents. Importantly, tax residency is different from e-residency. E-residents are not automatically tax residents and companies established by e-residents, if effectively managed from abroad, can actually be tax residents of another country. In the latter case, a certificate of residence for such company from another country should be submitted to the Estonian Tax and Customs Board to initiate the double taxation avoidance proceedings (more information available at www.emta.ee).
This overview has been prepared for general guidance only, and does not constitute professional advice. Please reach out to your tax advisor for a case-specific advice.
Law Firm GLIMSTEDT
How to open a bank account?
Due to increased demand, there have been recent changes to the way e-residents can open a business bank account in Estonia.
Please read this section carefully.
We currently recommend you contact a business service provider if you wish to open a business bank account for your Estonian registered company using e-Residency. Please do not book travel to Estonia for the purpose of opening a bank account for your business in Estonia before speaking to a business service provider.
Please visit our blog for more information regarding banking and e-Residency.
e-Residency does not guarantee a business bank account and they are not offered as a packaged service. The decision to extend or deny banking services to an e-resident is made at the sole and absolute discretion of our partner banks, which have the right to ask for additional information and documents.
We are continuing to work with banks and financial technology companies to provide e-residents with the tools they need to run a successful business. If you would like to open a business bank account for your Estonian registered company, we strongly recommend taking the following steps prior to arranging travel to Estonia to open your account.
Visit the bank office in person and apply for a bank account. The bank will want to know how you are connected to Estonia and how you plan to use the account. You will need to bring your e-residency card along.
- Make sure your business plan is prepared ahead of time. Banks take this information seriously when making a decision to open a business bank account for a client. Demonstrating strong ties to Estonia through existing sales, partner, employee, or supplier relationships should also be included in your business plan.
- Contact a business service provider such as LeapIn, 1Office, or Incorporate.ee. Find more here
- Work with your chosen business service provider to find the banking services that will meet the needs of your company.
Please subscribe to our newsletter and watch our websites for updates on banking and financial services available to e-residents.
How does @eesti.ee address work?
In order to receive the letters and messages from the Estonian state, forward your @eesti.ee email address on to your personal email address. You can forward letters to several email addresses as well. This way, an entrepreneur can forward letters to several employees, so that information will not go amiss during someone’s holiday.
If you are receiving the error message during the email forwarding process then reach out directly to firstname.lastname@example.org