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Relocating to Estonia for EU citizens.

Estonia is an attractive destination for expats seeking a modern, efficient, and business-friendly environment in which to live and work. With its digital public services Estonia offers a clear pathway for EU nationals considering relocation.

This article provides an overview of the legal framework governing the right of EU citizens to reside in Estonia, helping understand each stage of the process and the obligations that apply.

Under EU freedom of movement rules, EU citizens may enter Estonia without a visa and stay for up to 3 months. During this initial period:

  • No obligation to register an address;
  • No obligation to obtain an Estonian ID code;
  • Entry is permitted using only a valid passport or national ID card.

This 90-day period is intended for exploration, short-term stays, and arranging practical matters such as accommodation, employment, or other personal arrangements before making a longer-term move.

If an EU citizen intends to stay in Estonia longer than 3 months, they must register their place of residence in the Estonian Population Register and obtain a temporary right of residence. This right is granted for 5 years.

The registration process consist of the following steps:

  1. Securing accommodation: typically through a rental contract, with the landlord’s consent to register renting apartment’s address as a residential address of an EU citizen;
  2. Application for an Estonian ID code and submission a notice of residence at the local city or rural municipal office;
  3. Collection Estonian ID card from the Police and Border Guard Board once the right of residence is registered.

The temporary right of residence is automatically renewed in additional 5-year periods as long as the individual maintains their registered address in Estonia.

After 5 years of uninterrupted residence in Estonia*, an EU citizen becomes eligible to apply for a permanent right of residence. This status allows the individual to reside in Estonia indefinitely, simplifying long-term planning and offering greater stability.

To qualify, the applicant must demonstrate:

  • Continuous residence in Estonia for 5 years;
  • A registered place of residence during this period.

Once granted, the permanent right of residence remains valid as long as the individual’s main residence remains in Estonia.

* The law provides for cases in which the right to permanent residence may be acquired earlier.

Although EU citizens enjoy simplified movement and residence rights, tax residency is determined independently under national laws. In Estonia, an individual becomes a tax resident if:

  • They have a registered place of residence in Estonia, or
  • They stay in Estonia for more than 183 days within 12 consecutive months.

Estonian tax residency carries obligations such as reporting global income and paying personal income tax at the standard flat rate of 22%.

In cases where both Estonia and another EU country could assert tax residency, “tie-breaker” rules under the applicable tax treaty will determine the correct country of residence. These criteria examine the location of:

  • The permanent home;
  • The center of vital interests;
  • The habitual abode;
  • Nationality.

Some countries (Germany, Spain, France, Canada, Australia etc) have emigration tax for their residents who are planning to transfer their tax residency to another country. This tax is applied under certain conditions, that’s why it is important to be aware of it before tax residence is changed.

Because of this, it is important for EU citizens relocating to Estonia to carefully assess their tax presence in both countries.

While the legal framework for EU citizens moving to Estonia is relatively simple, proper preparation can ensure a seamless transition. Key recommendations include:

  • Securing an address, as residence registration requires landlord consent;
  • Planning for the timing of the address registration to avoid gaps after the initial 3-month stay;
  • Understanding how tax residency may shift during relocation.

Relocating to Estonia as an EU citizen offers a clear, predictable, and efficient process grounded in EU free movement law and Estonia’s highly digital administrative system.

Our legal team specializes in advising EU citizens on residence registration, administrative requirements, and tax implications associated with relocation to Estonia. If you are considering a move and would like guidance at any stage of the process, we are here to assist. Contact us today for clear, practical legal guidance on relocating to Estonia.

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