The bill (795 SE), initiated by the government on January 19, 2026, amends three existing laws: the Tax Information Exchange Act, the Tax Administration Act, and the Income Tax Act. It cleared its third reading and final vote on March 25, was sent to the President on March 26, and was published in the State Gazette on April 15, 2026.
New crypto reporting regime
The law adds a new chapter (Chapter 12) to the Tax Information Exchange Act establishing automatic information exchange on crypto-assets. Crypto-asset service providers operating in Estonia—including those offering crypto lending and staking—must identify their "reportable" users (residents of Estonia, other EU member states, or partner jurisdictions) and report transaction data to the Tax and Customs Board by June 30 each year, covering exchanges, transfers, and crypto payments for goods or services exceeding $50,000.
Providers not otherwise regulated under the EU's MiCA regulation but who still facilitate crypto transactions for reportable users must register with the tax authority. Registration can be revoked if a provider stops serving reportable users, ceases operating, no longer meets eligibility criteria, or repeatedly fails to file required reports—though revocations for non-filing only take effect after multiple reminders and minimum waiting periods.
Users who don't provide required identification information after two reminders can be blocked from transacting in reportable crypto-assets, though providers must wait at least 60 days from the initial request before applying such restrictions.
The Tax and Customs Board will retain information received through automatic exchange for seven years and must publish lists of partner countries/jurisdictions for both the new crypto exchange and existing financial account exchange on its website.
Other changes
The legislation also expands the existing Common Reporting Standard (CRS) framework to cover e-money products and central bank digital currencies, and extends automatic exchange to certain cross-border tax rulings involving individuals where transaction values exceed €1.5 million, as well as rulings determining an individual's Estonian tax residency (with exceptions for rulings on non-resident employee/director compensation or pensions).
Additional amendments adjust thresholds and reporting requirements under the broader tax administration framework, including raising a reporting threshold from 3,200 to 50,000 (in the relevant unit under §155³ of the Tax Administration Act) and tightening confidentiality-related reporting obligations for intermediaries bound by attorney confidentiality rules under the Bar Association Act.
Timeline
Most provisions took effect April 15, 2026 upon publication, though some sections are delayed: a provision under the Tax Administration Act (§2, point 2) takes effect January 1, 2027, and certain Tax Information Exchange Act amendments (§1, points 15, 16, 18, and 20) take effect December 31, 2027.
Crypto-asset service providers must begin collecting data for the 2026 reporting year and submit their first reports by June 30, 2027. For clients with existing relationships as of December 31, 2025, providers have until January 1, 2027 to complete identification of reportable users.
