Estonia Crypto and Capital Gains Taxation – Estonia

Estonia crypto trading: gains from buying/selling cryptocurrency taxed as income at flat 22%. No special crypto tax rate. Buy Bitcoin €10k, sell €15k → €5k gain × 22% = €1,100 tax. Include in annual tax return. Must track cost basis, calculate gains. Estonia treats crypto as property subject to standard income tax.

Estonia crypto mining: income from mining operations taxed 22% as business income. Deduct expenses (electricity, equipment). Must register business if substantial. Hobby mining small amounts may be personal income. Commercial mining definitely business. Estonia relatively crypto-friendly - clear tax treatment.

Estonia crypto: no holding period exemptions, no tax-free thresholds (unlike Germany 1 year), no lower rates. All gains taxed 22% regardless holding time. Simpler than many EU countries but less favorable than jurisdictions with exemptions. Flat 22% straightforward to calculate.

Estonia capital gains shares, bonds, funds: taxed at 22% income tax rate. Gains calculated on net basis (proceeds - cost). Must declare in annual return. No separate capital gains tax schedule. Same flat rate as other income.

Estonia property gains: generally 22% on profit from sale. Primary residence special treatment - tax deferred if reinvest in new primary residence within specified time. Investment property fully taxed 22%. Real estate gains taxed on net basis (proceeds - costs - improvements).