Estonia capital gains tax calculator

Capital gains sit inside Estonia's ordinary personal income tax: 20% in 2021-2024 and 22% from 2025, whatever your salary. Work out each disposal as proceeds minus acquisition cost and documented transfer costs, bring securities losses against securities gains, and apply the year's rate. Your other income never changes it: there is no separate scale to stack on. The return covering a year is filed by 30 April of the following year, and additional income tax is generally payable by 1 October.

No. The Tax and Customs Board's guidance names no holding-period exemption for ordinary securities, crypto or other property: a share held seven years pays the same as one held seven days. The only time-based rule is the main-residence limit: the exemption can be used once in any two-year period, so a second tax-free home sale within two years of the first is taxed, and the investment-account regime, which defers (not exempts) taxation while money remains in a qualifying account.

Outside a MiCA-authorized platform or service provider, crypto is treated as other property: each profitable transaction is taxed and loss-making transactions cannot be deducted, not against crypto gains, not against anything. From 1 January 2025, crypto acquired through a MiCA-authorized provider or authorized issuer is treated as a financial asset under the securities rules, so both gains and losses count, and those losses join the securities pool. The split keys on the disposal date: a sale before 2025 follows the other-property rules whatever the provider. The calculator puts a MiCA tick on every crypto sale dated from 2025.

Securities losses are the only losses that work: they offset gains from other securities, shares, and from 2025 crypto bought through a MiCA-authorized provider, and whatever you cannot use carries forward to later years once declared, usable against securities income only. Crypto losses outside MiCA never offset anything, and property losses have no carryforward, so the calculator shows property losses without deducting them.

The gain is the sale price less acquisition cost and direct transfer costs, taxed at the year's rate. A dwelling you used as your residence until the sale is exempt under § 15(5)(1) of the Income Tax Act, with no minimum holding period. The two-year rule in § 15(6) limits how often, not how long: only one residence sale in any two-year period is exempt, so if you sold another home tax-free in the two years before this one, this gain pays in full. Other real property, garages, separately sold parking or storage space, agricultural and forest land, is taxable unless another statutory exemption applies. Declare the gain in the return for the year you receive the sale proceeds.

A deferral, not an exemption. The investment-account regime can postpone taxation of gains while money remains within the qualifying account; the tax falls due when cash leaves. It is not a zero-rate capital-gains exemption, and the calculator does not model it: every disposal is taxed when it happens. The results here overstate the tax due on money held in an investment account.

Resident natural persons file the prior calendar year's income tax return by 30 April, covering everything from securities and crypto to property gains, and additional income tax is generally payable by 1 October. Property gains belong to the year the sale proceeds are received, so a sale paid in instalments is declared as the money arrives.

The taxable gain on listed shares, funds and ETFs is the sale or exchange price less acquisition cost and documented transfer costs; the same-class cost method is FIFO or weighted average. There is no holding-period exemption for ordinary securities. Source: https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/securities-and-investment-account

All private crypto sales, crypto-to-crypto exchanges and crypto payments for goods or services are taxable disposal events, declared even when no fiat currency reaches a bank account. Outside a MiCA-authorized platform or service provider, crypto is treated as other property: each profitable transaction is taxed, while loss-making transactions cannot be deducted. From 1 January 2025, crypto acquired through a MiCA-authorized provider or authorized issuer is treated as a financial asset, so both gains and losses are taken into account under the securities rules. Source: https://www.emta.ee/en/private-client/taxes-and-payment/taxable-income/crypto-assets

The gain on real property is the sale price less acquisition cost and direct transfer costs, declared in the return for the calendar year in which the sale proceeds are received; an exchange is taxed when ownership transfers in the land register. A dwelling the taxpayer used as their residence until the transfer is exempt (Income Tax Act § 15(5)(1)), with no minimum holding period. § 15(6) limits that exemption to one residence sale in any two-year period: where more than one residence is transferred within two years, only the first is exempt and the later sale pays the year's rate on its gain. The ETCB table's line 'a residence sold in less than two years' describes that second sale. Other property — garages, separately sold parking or storage space, agricultural and forest land — is taxable unless another statutory exemption applies.