Lanzamo

Europe · Private Limited Company (Osaühing)

Register a company in Estonia

Digital/remote founders who reinvest profits and want a 0%-until-distribution tax model with fully online e-Residency setup.

Government fee
$286
€265 (online state fee)
Corporate tax
0% retained / 22%
headline
Min. capital
≈ none
effectively none
Setup time
1–5 business days online (often same day)

Deep dives

Everything on Estonia, in depth

At a glance

How Estonia scores for a non-resident

76/100
overall
Reach & trust 70
Tax efficiency 92
Remote & control 88
Cost 70
Banking 54
Speed 82

Relative edge

0% tax on reinvested profit, run entirely on an e-Residency card — best for bootstrappers.

Relative watch-out

The 0% advantage shrinks the moment you pay yourself dividends (22%).

Which country fits me?

Scores are Lanzamo's editorial judgement (0–100, higher = better for a non-resident founder), built on the verified data on this page — guidance, not advice.

The essentials

Entity type Private Limited Company (Osaühing) (OÜ)
Company registry e-Business Register (Commercial Register) official site →
Government fee $286 · €265 state fee to register an OÜ online via the e-Business Register; the reduced €20 fee is for sole traders (FIE) and partnerships, NOT an OÜ.
Annual government cost No government annual-return fee; an annual report must be filed each year (free to file), so mandatory state compliance cost is effectively €0. A local contact person/address (~€300–400/yr) is the real recurring cost for non-residents.
Corporate tax 0% retained / 22% · 0% on retained/reinvested profits; 22% on DISTRIBUTED profits (raised from 20% in 2025), levied as 22/78 of the net distribution at payout — no annual tax on undistributed earnings.
VAT / GST / sales tax VAT standard rate 24% (raised from 22% on 1 July 2025); registration threshold €40,000 turnover.
Minimum capital Minimum share capital €0.01 since Feb 2023 (the old €2,500 minimum was abolished); a contribution must still be made at formation.
Setup time 1–5 business days online (often same day)

For non-resident founders

Can you run it from abroad?

The headline fee rarely decides it — these are the things that actually trip up a founder forming Estonia from another country.

100% foreign ownership

Non-residents can own and direct 100% remotely, typically via the e-Residency digital ID; no Estonian citizenship or residency required.

Fully remote setup

Fully online through the e-Business Register using an e-Residency card — one of the most remote-friendly jurisdictions in the world.

Resident director required

No resident director required, but an Estonian legal/contact address and a licensed local contact person are required if no management-board member is Estonian-resident; provided by formation agents (~€300–400/yr).

Banking for non-residents: Moderate

Traditional Estonian banks often decline non-resident e-residents without local ties; fintech EMIs (Wise, Payoneer, Estonia-focused providers) are the standard route.

Accounting burden: Low

No tax filing until profits are distributed; monthly returns only if VAT-registered or paying salaries; one annual report per year — light if profits are reinvested.

Why founders pick Estonia

  • 0% corporate tax on retained and reinvested profits — pay only when you distribute
  • Run the entire company remotely with an e-Residency digital ID; world-leading e-government
  • Negligible minimum capital (€0.01) and no annual government filing fee
  • Low ongoing admin: no corporate tax filing until profits are paid out

Watch out for

  • Distributed-profit tax rose to 22% in 2025, and VAT rose to 24% in mid-2025
  • €265 OÜ state fee is higher than the UK or Ireland to incorporate
  • Needs a paid local contact person/address (~€300–400/yr) if no Estonian-resident board member
  • e-Residency grants NO tax or physical residency — your personal tax home is unchanged, and banking can still be declined

Is Estonia the right base for you?

Put Estonia side by side with a U.S. LLC and 11 other jurisdictions — government fee, tax, capital and the resident-director catch — and decide with the full picture.

Official sources

Go straight to the authorities — these are the free, definitive sources for Estonia.

Data reviewed June 2026.

Frequently asked questions

Can a non-resident register a company in Estonia?

Non-residents can own and direct 100% remotely, typically via the e-Residency digital ID; no Estonian citizenship or residency required.

How much does it cost to register a OÜ in Estonia?

The government fee is about $286 (€265 (online state fee)). €265 state fee to register an OÜ online via the e-Business Register; the reduced €20 fee is for sole traders (FIE) and partnerships, NOT an OÜ. There is no mandatory annual government filing fee. No government annual-return fee; an annual report must be filed each year (free to file), so mandatory state compliance cost is effectively €0. A local contact person/address (~€300–400/yr) is the real recurring cost for non-residents.

Do I need a resident director to form a company in Estonia?

No resident director is required. No resident director required, but an Estonian legal/contact address and a licensed local contact person are required if no management-board member is Estonian-resident; provided by formation agents (~€300–400/yr).

What is the corporate tax rate in Estonia?

0% on retained/reinvested profits; 22% on DISTRIBUTED profits (raised from 20% in 2025), levied as 22/78 of the net distribution at payout — no annual tax on undistributed earnings.

Compare another country

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