The e-residency changes 2026 affect foreign founders in three ways at once. The Estonian Parliament (Riigikogu) adopted Act 905 SE on 28 October 2026, which moves e-residency to remote biometric identity checks from March 2027 and to a cardless digital identity from March 2028. The state fee for applying for or renewing the card becomes a flat €165 on 1 January 2027. And on 9 December 2026 the digital certificates of more than 19,000 older cards will be revoked, which hits holders of cards issued between December 2021 and August 2023 within five weeks.
This article sets out what each change means in practice, how the Police and Border Guard Board (PBGB) screens applicants today, and how to decide on timing if you plan to form an Estonian company as an e-resident. It reflects official sources as of 4 November 2026.
What Is Changing in Estonia E-Residency in 2026 and 2027?
Several changes sit on different timelines, so it helps to see them side by side before going into detail.
| Date | Change | Who it affects |
|---|---|---|
| 1 Oct 2025 (in force) | Applications from citizens of 10 listed countries are not reviewed unless an exception applies; Russia and Belarus limited further | New applicants from those countries |
| 9 Dec 2026 | Certificates of cards issued 10 Dec 2021 to 16 Aug 2023 revoked | About 19,000 current holders |
| 1 Jan 2027 | Flat state fee of €165 for application, renewal and issuance | Everyone applying or renewing |
| March 2027 | Remote biometric identity checks for applicants | New applicants and renewals |
| March 2028 | Cardless electronic identification replaces the digital ID card | All e-residents, over time |
The fee and the card revocation are fixed dates published by the e-Residency program and the PBGB, while the 2027 and 2028 steps come from Act 905 SE.
How Much Is the Estonia E-Residency Fee in 2027?
The new flat state fee
According to the e-Residency program's own page on upcoming changes, the state fee for applying for or renewing the e-resident card becomes a flat €165 from 1 January 2027, and the same amount applies when a card is issued in Estonia at the PBGB or at an embassy. The program links the increase to higher operating costs, including background checks, card production and secure delivery. Until the end of 2026 the Estonia e-residency fee is lower, and secondary sources quote €150, although the amount has varied with the pickup location.
An applicant who files in December 2026 and pays the current fee therefore saves roughly €15 compared with filing in January, provided the lower fee applies to the payment date and not the pickup date.
What else you pay
A founder also pays for the company side, including registration, a contact person or registered address service and bookkeeping, which our guide to contact person, address and share capital requirements covers. Next to those running costs a €15 fee change is small.
What Is Cardless E-Residency and When Does It Start?
Remote biometric checks from March 2027
According to the Riigikogu's press release of 28 October 2026, applicants' identities will be verified remotely using biometric data from March 2027, and the biometric data and travel document information will be checked against national databases. The e-Residency program awarded the contract for the biometric mobile app to the Latvian provider X Infotech in January 2026. Applicants would submit a facial image and fingerprints on a smartphone, so a trip to an embassy for biometrics would no longer be needed in the planned process.
The program has said that background checks continue under this model and that the PBGB can still require in-person meetings or video interviews.
Cardless identity from March 2028
From March 2028, the act allows e-residents to use a card-free digital identity solution in place of the current digital ID. The PBGB will grant the right to use the electronic identification means, and the Estonian Business and Innovation Agency will organize the technical solution. Physical cards are still being issued for now, and the program lists more than 50 pickup locations worldwide.
The act passed with 67 votes in favor, 5 against and 1 abstention. The exact entry-into-force provisions and the transition rules for existing card holders are not yet published in a source I could verify. Until the app is live, a company formed in 2026 still depends on the physical card for signing and for most bank onboarding.
Which E-Residency Cards Stop Working on 9 December 2026?
Affected cards
The PBGB and the Estonian Ministry of Foreign Affairs have confirmed that the certificates of more than 19,000 e-resident digital ID cards will be revoked on 9 December 2026. The affected cards were issued between 10 December 2021 and 16 August 2023 and carry numbers UA0051053 to UA0076261. After that date these cards can no longer be used to log in to e-services or sign documents digitally. The cause is the certification requirement under the EU's eIDAS 2.0 regulation (Regulation (EU) 2024/1183): the chip's certification cannot be renewed by the PBGB's contractual partner. The PBGB states that no security risk has been identified, and transactions made with the card before revocation remain valid.
Affected holders were notified by email at the address they gave in their application.
What holders can do
The PBGB describes two steps. The short-term option is to register or update Smart-ID before 9 December using the current card, which requires the card, its CAN, PIN1 and PIN2 and an NFC phone. After 9 December a new Smart-ID account cannot be registered with the old card, and a lost device cannot be restored until a new card arrives. The lasting option is to submit a new e-residency application and receive a new card, which the PBGB recommends doing as soon as possible. The reapplication fee is not stated on the PBGB page.
How Strict Is E-Residency Screening in 2026?
Review and refusal grounds
The PBGB reviews every application, and the review usually takes up to 30 days, although it can be longer. A digital ID is refused where there would be grounds to refuse a visa or a temporary residence permit, or to impose an entry ban. The PBGB may ask for additional information during the check, including details of the applicant's business activities and public social media accounts. Since April 2021 applicants have also had to disclose misdemeanor proceedings, business prohibitions and linked personal and business bank accounts, and a person who is a threat to public order or national security cannot receive the card.
Citizenship-based restrictions
For applications submitted after 1 October 2025, the PBGB does not review applications from citizens of Afghanistan, Burkina Faso, Iran, Yemen, the Democratic Republic of the Congo, North Korea, South Sudan, Mali, Nigeria and Syria, unless an exception applies. The exceptions cover three consecutive years of residence in an EEA state, the UK or Switzerland with a valid permit, an active Estonian company with a direct connection to the applicant, earlier use of an e-resident digital ID with evidence of a continuing contribution to Estonia, and certain official roles. Citizens of Russia and Belarus are reviewed only if they previously received a digital ID and have permanent economic activity in Estonia.
The tightening matches what the program itself says about cost: background checks are one of the reasons given for the higher fee. Act 905 SE as described in the Riigikogu's releases does not add new screening grounds.
Is E-Residency Worth It in 2026?
If you have not applied yet
Whether e-residency is worth it for you depends on what you need the card for. The card gives a digital signature and access to Estonian e-services, and it does not grant the right to reside in Estonia or any tax residency. A founder who wants to run an Estonian company remotely still gets that, and the €165 fee is a small share of the first-year cost. Timing matters more: filing before 1 January 2027 saves the fee difference, while waiting for the March 2027 remote process could remove the embassy visit but is not yet confirmed to be live on that date. Our guide to Estonia e-residency company formation walks through the order of steps, and the bank account guide for non-residents explains why banks, not the card, are usually the slowest part.
For example, a UK consultant who applies in November 2026 will pay the current fee, wait roughly 30 days for the PBGB decision, and collect the card at a pickup point afterward, so incorporation would realistically happen in early 2027 either way.
If you already hold an affected card
A holder with a card in the UA0051053 to UA0076261 range needs a plan before 9 December. Registering Smart-ID now keeps day-to-day access to the e-Business Register and the tax portal, while a new application restores a card that can sign documents and contracts. Companies that hold bank access through the old card should ask their bank what authentication it will accept after revocation. Banks that serve e-residents are compared in best business bank accounts for Estonian e-residents.
Final Thoughts
For most founders the practical sequence is short: check whether your card number falls in the affected range and register Smart-ID before 9 December 2026, decide whether to apply before the €165 fee starts on 1 January 2027, and expect remote biometric checks from March 2027 and a cardless identity from March 2028 under Act 905 SE. Screening has been tightened by citizenship since 1 October 2025, so applicants from the listed countries should check the PBGB exceptions before paying anything.
The changes leave Estonian corporate rules as they were: the company still needs a contact person and a registered address, and the bank account usually takes longest. Inter Lawyers can help you with Estonian company formation, banking introductions and compliance for your e-resident company.