Estonia’s legal framework continues to evolve in 2026 through a number of legislative and regulatory reforms affecting businesses, employers and investors.

Gambling Tax Amendment

• A statutory loophole excluding certain online casino games from taxation has been closed
• The Gambling Tax Act now reinstates the 5.5% tax on remote online gaming
• Effective from 1 March 2026
• Strengthens fiscal compliance and equal treatment of digital gaming operators

Tax Law Adjustments

• The 22% personal and corporate income tax rate has been retained
• Amendments clarify exemptions and compliance obligations
• Provides stability and predictability for businesses operating in Estonia

Judicial Reform Measures

• Continued modernization of the justice system
• Focus on reducing procedural backlogs
• Measures aimed at improving efficiency and strengthening institutional independence

Construction & Digital Infrastructure

• Amendments to the Construction Code require high-speed internet infrastructure in major residential developments
• Further integrates digital connectivity standards into building regulation
• Supports Estonia’s digital society strategy

Immigration and Work Permit Rules

• Employers must demonstrate at least six months of active business operations before sponsoring residence permits for employees
• Aims to align labour migration with sustainable economic activity

Security & Intelligence Framework

• The 2026 foreign intelligence assessment influences national security regulation and defence cooperation policies
• Impacts legal approaches to strategic risk mitigation

These reforms reflect a continued focus on fiscal clarity, digitalisation, labour market regulation and judicial efficiency. They are particularly relevant for companies and international partners operating in or entering the Estonian market.