Selling, exchanging, or spending crypto in Estonia is a taxable gain from the transfer of property — and since January 1, 2026, EU exchanges report your transactions to tax authorities under DAC8. Here is how it works, in plain language, with every claim cited.
| Tax rate | Flat 22% income tax on gains from disposing of crypto-assets (20% through 2024; 22% since Jan 1, 2025). The increase to 24% once planned for 2026 was cancelled by Parliament in 2025.1 |
| What triggers tax | Selling for euros, exchanging one crypto-asset for another, and paying for goods or services with crypto.2 |
| The gain | Disposal price minus your documented acquisition cost. No documentation — no deduction.3 |
| Losses | Not deductible. Each profitable disposal is taxed on its own; losing trades cannot offset winning ones. Documented cost basis is the only lever that lowers the bill.2 |
| Investment account | A 2025 reform extended the investeerimiskonto deferral regime toward crypto acquired via regulated providers — sources conflict on its current scope. verify current scope with the MTA |
| Declaring | Annual income tax return via e-MTA (gains from transfer of property tables); returns open February 15 and are due April 30 of the following year.4 |
| Who knows | From Jan 1, 2026, crypto-asset service providers report user transactions under DAC8; data is exchanged automatically between all EU tax authorities, including the MTA.5 |
Estonia taxes every profitable disposal and lets you deduct nothing for the losers. That asymmetry has one practical consequence: the acquisition cost you can document is the only thing standing between you and tax on the full sale price. The MTA increasingly sees what you sold — under DAC8 it receives your transaction data automatically. What it cannot see is what you paid.
That is exactly the gap ClearBasis closes: we rebuild your complete acquisition history from exchange files and on-chain records, match every transfer between your own wallets so moving coins is never taxed as selling, and attach evidence to every number.
The free scan shows your true gains vs. proceeds-only in 3 minutes. The Global Basis Report (from $99) is the full evidence-linked ledger — acquisition costs, per-disposal gains, EUR values with cited FX — the document you or your raamatupidaja declare from.
Run my free scane-MTA declaration formatting — your report's totals mapped to the income-tax-return tables, reviewed by an Estonian tax professional before we ship it. Run and save a free scan to join the list; demand decides how fast.
Start with the free scanYes — selling for euros, swapping crypto for crypto, and paying for goods or services with crypto are all taxable disposals.
No. For private individuals, crypto losses are not deductible — each profitable disposal is taxed on its own. That makes documented acquisition cost the only thing that reduces your tax.
The blockchain records outlived the company. Acquisition history can be rebuilt from on-chain data plus any exports you kept.
This page's primary sources — the Income Tax Act on riigiteataja.ee, MTA guidance, and the EU DAC8 texts — are monitored for changes. Confirmed factual updates publish with a new version stamp; substantive rule changes are verified by a professional before this page changes. Every change is public:
| Change log | Version |
|---|---|
| Income tax 20% → 22% (2025) | ee-2025.1 |
| Planned 24% rate cancelled; DAC8 live | ee-2026.1 |
1. Tulumaksuseadus (Income Tax Act) · 2. MTA guidance on taxation of virtual-currency income · 3. Income Tax Act §37 (gain from transfer of property) · 4. MTA: filing the annual income tax return (e-MTA) · 5. Council Directive (EU) 2023/2226 (DAC8). This guide is information, not tax advice; rules change — this page is versioned (ee-2026.1), re-reviewed annually, and the English master is canonical. For binding answers, consult the MTA or a licensed Estonian tax advisor.