Company formation in Estonia: an OÜ with or without e-Residency
One application online registers your Estonian OÜ, with no minimum capital and the registrar's review by the next working day.
Route
€265
state fee
- You sign online with the e-Residency card
- Registrar's review by the next working day
- One visit to your pickup point
€200
state fee
- You sign at a notary in Estonia
- Registrar's review within 5 working days
- One trip to Estonia
€200
state fee
- Your representative signs at a notary in Estonia
- Registrar's review within 5 working days
- No travel
Our fee for the documents, the filing and the contact person is fixed in your quote.
Compare the three routes
Estonian company tax in 2026, in figures
Rates of the Tax and Customs Board for 2026.
0% Profit the company keeps
Estonia taxes a company's profit when it is paid out. Profit kept or reinvested bears no income tax, which pays off for a founder who reinvests. A company that pays out all its profit each year bears 22% of it.
22/78 Profit paid out
A dividend bears income tax of 22/78 of the net amount: 28.2% of the dividend, 22% of the gross. From €10,000 of profit the owner receives €7,800 and the company pays €2,200. For comparison, the average corporate income tax rate of the 27 EU member states was 21.2% in 2024.
24% Standard VAT rate
In force since 1 July 2025: the rate was 20% until the end of 2023 and 22% from 1 January 2024. Accommodation carries 13%, and books, medicines and press publications 9%. In July 2026 six other EU member states charged 24% or more.
€40,000 Sales in a calendar year that start VAT
The company registers once its taxable sales in Estonia pass this sum, counted from 1 January, and applies within 3 working days. Earlier registration is voluntary.
33% Social tax on a director's fee
The company withholds 22% income tax from the fee and pays 33% social tax on top. A director insured at home under an A1 certificate owes no social tax in Estonia.
66 Double tax treaties in force
The Ministry of Finance's count in April 2026. A treaty settles which country taxes a dividend, interest or a fee that crosses the border.
What an Estonian OÜ is and who can register one
OÜA company one person can found
An OÜ, osaühing in Estonian, is a private limited company: its capital is divided into shares, and a shareholder is not personally liable for its debts. One person of any citizenship, living in any country, founds the company alone and acts as its only director. The Commercial Code asks that a director be a natural person and sets no condition of residence.
€0.01Share capital under the Commercial Code today
Since 1 February 2023 the law sets no minimum share capital for an OÜ. The founders choose the amount, the smallest share is €0.01, and the capital is paid in full before the application is filed. Up to €50,000 the director confirms the payment in the application, and above that sum a bank or a payment institution confirms it.
€2,500Why founders still pick €2,500 or €10,000
We agree the share capital with you against two figures of the law.
- Under €2,500: when the company's bankruptcy case closes for lack of assets, the court orders the shareholder to cover the trustee's costs up to the gap between the capital and €2,500
- From €10,000, paid in full: the articles let shareholders transfer shares in written form, with no notary
Estonian company tax calculator
Move the slider: the tax falls due only when profit leaves the company.
- Income tax the company pays
- €22,000
- Share of the profit
- 22%
Estonian company tax calculator, 2026 rate: 22% of the gross amount, 22/78 of the dividend paid.
What clients write about Legarithm
4.8 on Google from 26 reviews.
Three routes to register a company in Estonia from abroad
The e-Residency card is Estonia's digital ID for people who live abroad: it signs documents online. Estonia has issued it since 2014, and on 13 October 2026 the programme counted 144,647 e-residents and 44,082 companies they had founded.
| What differs | With e-Residency | At a notary | By power of attorney |
|---|---|---|---|
| Who signs | You, online, with the e-Residency card | You, at a notary in Estonia | Your representative, at a notary in Estonia |
| What you need first | The card: a decision within 30 days, then 2–5 weeks to your pickup point | A trip to Estonia with your passport | A power of attorney certified by a notary at home, with an apostille |
| State fee | €265 | €200 | €200 |
| Other official costs | For the e-Residency application, €150 until 31 December 2026, €165 from 1 January 2027 | The notary's fee, set by the capital and the number of founders | The notary's fee, and the notary and apostille at home |
| Registrar's review | By the next working day | Within 5 working days | Within 5 working days |
| Travel | One visit to your pickup point | One trip to Estonia | None |
What company formation in Estonia costs
The Statutory Fees Act sets the state fees, the same for every founder. Our fee for the documents, the filing and the contact person is fixed in your quote. For what the company costs to run for a year, see the Estonia services page.
Company formation in Estonia, our fee
Fixed in your quoteYou get the figure in writing by the end of the next working day.
Get a quote- State fee, online registration
- €265
- State fee, registration through a notary
- €200
- e-Residency application, state fee until 31 December 2026 (€165 from 1 January 2027)
- €150
- Later change to the register entry, state fee
- €25
- Legal address and contact person, a year
- in your quote
- Accounting, a month
- in your quote
How to open a company in Estonia online: six steps
- 30 days + 2–5 weeks1
e-Residency card
You apply online and pay the state fee, €150 until 31 December 2026, €165 from 1 January 2027. The Police and Border Guard Board decides within 30 days, and the card reaches your pickup point 2–5 weeks later. You collect it in person at an Estonian embassy, a service office of the Board or a mobile pickup point.
- day 12
Name, capital and activity
We check your name in the e-Business Register, agree the capital and pick the activity code from EMTAK, the classification of economic activities. A licensed activity takes an application, which the authority usually processes in 30 days.
- 1 day to 1 week3
Address and contact person
We arrange the Estonian address or the contact person the register asks of a company run from abroad, and the consent goes into the application.
- 15 minutes to 1 hour4
Application
We prepare the application with the register's standard articles and enter the beneficial owners. You sign with your digital ID, confirm that the capital is paid and pay the state fee by credit card or bank transfer.
- next working day5
Registration
The registrar's review is expected by the next working day. The company receives its registry code, and you follow each step on the Legarithm platform.
- 1 hour to 1 week6
VAT number, account, first month
We apply for the VAT number and send the application for the business account. The books then run under accounting in Estonia.
Documents to register an Estonian OÜ
Documents
Each founder and each director
- Passport copy
- Residential address
- Email address and phone number
- e-Residency card, or a notarised power of attorney with an apostille
For the company
- Three name options, in order of preference
- A short description of the business
- Share capital and each founder's share
- The company's email address
- The beneficial owners: the people who own or control the company
You send them in your account. We check each document the day it arrives and tell you what is missing.
See the platformLegal address and contact person for a company run from abroad
2 addressesEstonian, or the director's own abroad
A company run from abroad gives the register one of 2 addresses: an Estonian legal address from a licensed provider, or the director's own address abroad. With an address abroad the Commercial Register Act, § 24, requires a contact person in Estonia. The company needs no premises in Estonia.
5 kindsOf provider may be the contact person
The contact person receives what courts and authorities send to the company, and a document delivered there counts as delivered to the company. Only 5 kinds of provider hold the role. They are a notary, an advocate or law firm owner, a sworn auditor or audit firm, a tax representative of non-residents, and a licensed trust and company service provider.
3 monthsPast the registrar's deadline can end a company
The law lets the registrar delete a company left without a contact person for 3 months past the time limit it sets. The register removes a contact person's entry on the day the term ends, so we renew it ahead of that date. The address and the contact person are arranged as part of our service, and neither carries a right to act for your company.
Bank or payment account for an Estonian company
No Estonian bank is required
The Commercial Code accepts the confirmation of a bank or of a payment institution for the share capital, and asks for no bank document when the contribution is €50,000 or less.
An account opened online
The e-Residency programme advises founders abroad to take a neobank based in the European Economic Area, where the whole application is online. It gives 1 hour to 1 week for this step. Stripe lists Estonia among its supported countries, and PayPal offers its business account there.
What we prepare
We put the application together from the documents in your account: the registry card, the articles, the owners and the description of the business. You answer the provider's questions in the same thread.
What an Estonian company files every year
We prepare each filing and file it once you approve it in your account.
| Filing | Due | Goes to |
|---|---|---|
| Annual report | Within 6 months of the year end: 30 June for a calendar year | e-Business Register |
| Beneficial owners | Confirmed with each annual report | e-Business Register |
| Income and social tax return, TSD | The 10th of the month after a salary, a fee or a dividend. For the forms and the rates, see accounting in Estonia | Tax and Customs Board |
| VAT return, KMD | The 20th of each following month, once registered for VAT | Tax and Customs Board |
| Yearly corporate income tax return | Estonia has none | Not filed |
A platform where you open
and run the company online
Your whole company is in your pocket. Sign documents, check the books and write to your accountant from your phone.
Your Company OÜ
- Registration in progress
- Next deadline prepared
- Last month closed on time
- Passport copy Uploaded
- Proof of address Checked
- Company documents Sign
- Source of funds declaration Upload
You upload scans and sign the forms in the account. We keep the certificates and registers here afterwards, ready for a bank or an auditor.
The Legarithm team
We prepare your documents, check them before they are filed and keep your books.
Legal
Christina Agapiou Corporate Lawyer
Vasiliki Chatzigeorgiou Compliance Officer
Iryna Hrabovetska Associate
Anastasiia Kolomiiets Associate
Ivanna Plieshivtseva Junior Associate
Vladyslav Khamenushko Paralegal
Alisia Navrotska Paralegal
Vladyslav Syliava Paralegal
Finance and accounting
Ioannis Akritidis Accountant
Elizaveta Pytkina Accountant
Nataliia Dobrynina Accountant
Anna Kyrylova Finance specialist
Questions about company formation in Estonia
Can a foreigner open a company in Estonia without a local director or an office?
Yes. A founder of any citizenship and country of residence owns the whole OÜ and directs it alone, from any country. The company needs no premises in Estonia: a legal address from a licensed provider or a contact person meets the law. The countries where we register companies stand side by side on international company formation.
Do I need e-Residency to register a company in Estonia?
No. Without the card you sign at a notary in Estonia, or your representative signs there under a power of attorney. With it you sign the application and later filings yourself, online, for the 5 years the card is valid.
What does e-Residency give a founder?
A digital ID from the Estonian state: with it you register an OÜ, sign its documents and file its reports online from any country. The OÜ is a company of an EU member state. The card gives no right to live in Estonia or to enter the EU and no citizenship, and it leaves your personal tax residence where it was.
How long does it take to register a company in Estonia?
The registrar reviews an online application by the next working day and a notary's application within 5 working days. An e-Residency card applied for first adds a decision within 30 days and 2–5 weeks of delivery.
How much does it cost to register a company in Estonia?
The state fee is €265 online or €200 through a notary, who adds a fee of their own. The e-Residency application costs €150 until 31 December 2026, €165 from 1 January 2027. Our fee is fixed in your quote.
What is the minimum share capital of an Estonian OÜ?
None since 1 February 2023: a company with one shareholder exists from €0.01. Two amounts still matter. Below €2,500 of capital the shareholder pays the trustee's costs if the company's bankruptcy closes for lack of assets, up to the difference between the capital and €2,500. With €10,000 paid in full, shares pass in written form and need no notary.
Is it true that Estonia has 0% corporate tax?
On profit the company keeps, yes, for as long as it stays in the company. Profit paid out bears 22% of the gross amount, which a company run from abroad pays in Estonia as an Estonian tax resident. Profit that another country has taxed in a permanent establishment there is exempt in Estonia when distributed.
What types of company can be registered in Estonia?
The OÜ is the most common form. A public limited company (AS) starts from €25,000 of capital and has a supervisory board. A general or limited partnership (TÜ, UÜ) takes two founders or more, and a sole proprietor (FIE) answers with personal assets.
Get a quote for your company in Estonia
Book a 30-minute call about your company
Your consultant Vladyslav Babaiev Opens in a new tab Business Setup Specialist
- We email you the Google Meet link.
- 30 minutes, free, no obligation to order.
- After the call we email you the checklist of documents for your country.
We reply by the end of the next working day with the cost and the dates for your case. The first call is free and confidential.
Also for a company in Estonia
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Updated 21 October 2026. Reviewed by Vladyslav Drapii, Founder.
