Estonia introduces 2% tax surcharge on e-resident board member fees from 2026

From 1 January 2026, a new 2% additional personal income tax applies to management board member fees and specific salaries paid by Estonian e-resident companies. This surcharge sits on top of the existing 22% standard income tax rate, meaning e-residents who pay themselves a board fee from their Estonian OU now face a combined 24% personal income tax on those payments.

The change is part of Estonia’s broader fiscal adjustments for 2026, which also include modifications to dividend taxation that contributed to the record EUR 125 million in e-Residency revenue in 2025 — as companies accelerated payouts ahead of the new rules. While the 2% surcharge is modest in isolation, it adds to a pattern of incremental cost increases for the e-Residency structure.

For remote workers using an Estonian company as their EU business vehicle, the tax efficiency calculus is shifting. The e-Residency programme remains one of the simplest ways to operate an EU-registered company from anywhere, but prospective applicants should factor in the evolving tax landscape when comparing it to alternatives like Spanish autonomo status or other EU jurisdictions. The programme’s FAQ pages were updated on March 11 to reflect the latest guidance.