Estonia

How to register a company in Estonia: tax, fees and annual filings, from official sources.

Company type: Private limited company (osaühing, OÜ)
Headline corporate tax: 22%
Registration fee: State fee for founding an OÜ electronically in the e-Business Register: €265 (State Fees Act).
Region: European Union

An Estonian OÜ can be founded fully online, including with e-Residency, for a €265 state fee. It pays no tax on retained profit; distributed profit is taxed at 22%.

The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.

Questions

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

State fee for founding an OÜ electronically in the e-Business Register: €265 (State Fees Act).

What is the corporate tax rate in Estonia?

No corporate income tax on retained or reinvested profit; a resident company pays income tax on distributed profit (dividends) at 22/78 of the net distribution (22% of the gross), the single rate since 2025 (the former 14/86 rate for regular distributions was abolished from 2025).

Can a non-resident set up a company in Estonia?

Can be established fully online through the e-Business Register Company Registration Portal, logging in with Estonian ID card, Smart-ID or Mobile-ID (e-Residency digital ID for non-residents).

Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table. Read next: Estonian e-Residency and tax: four separate questions.

Corporate tax: No corporate income tax on retained or reinvested profit; a resident company pays income tax on distributed profit (dividends) at 22/78 of the net distribution (22% of the gross), the single rate since 2025 (the former 14/86 rate for regular distributions was abolished from 2025).
Minimum capital: Minimum share capital €0.01 (smallest share €0.01). If capital is no more than €50,000, founders may confirm that contributions were paid outside the portal; above €50,000 payment goes to a court deposit account before submission.
Forming it from abroad: Can be established fully online through the e-Business Register Company Registration Portal, logging in with Estonian ID card, Smart-ID or Mobile-ID (e-Residency digital ID for non-residents).
Local requirements: If the company's address is abroad (e.g. management board outside Estonia using a foreign address), a licensed contact person must be appointed (trust and company service provider, advocate, sworn auditor, tax representative or notary); the contact person's address is then the company's address. A management board is required.
VAT, GST or sales tax: Mandatory VAT registration when taxable supply with Estonian place of supply exceeds €40,000 from the beginning of the calendar year. Standard VAT rate 24% since 1 July 2025 (previously 22%); other rates 13%, 9%, 0%.
Annual filings: Annual report (annual accounts and management report) to the Commercial Register within 6 months of the end of the financial year, even with no activity. Income tax on dividends is declared on form TSD (Annex 7) and paid by the 10th day of the month following the distribution.
Audit: Audit compulsory if at least two of: sales revenue > €5,000,000, total assets > €2,500,000, average employees > 50; or if any one exceeds €15,000,000 revenue, €7,500,000 assets or 180 employees (thresholds in force from 17 January 2025). A review (lighter check) is required above lower thresholds (e.g. two of €2m revenue, €1m assets, 24 employees).
Beneficial owners: Beneficial owners must be submitted to the e-Business Register; from 10 July 2026 access is restricted to competent authorities, obliged entities and persons with a legitimate interest, and the data is no longer published as open data.
Also know: Estonian tax is triggered by distributions, not by profit earned; fringe benefits, gifts and non-business expenses are also taxed at 22/78. Non-resident owners should note EMTA's warning that the company is managed from abroad and the foreign country may tax profits of a permanent establishment there. Contact person appointments have a fixed term and must be renewed or the registrar can start deletion.
Company registry: Commercial Register / e-Business Register (Registrite ja Infosüsteemide Keskus, RIK)
Registry website: ariregister.rik.ee
Tax authority page: emta.ee
Last reviewed: September 30, 2026
Sources: Source Link
e-Business Register: establishment (select legal person type) https://ariregister.rik.ee/eng/application/start
Abiinfo: Establishment of a private limited company https://abiinfo.rik.ee/en/applications-and-dashboard/establishment-new-legal-person/establishment-private-limited-company
e-Residency: 5 steps to register a company online https://learn.e-resident.gov.ee/hc/en-gb/articles/360000624838-5-steps-to-register-a-company-online
e-Residency: Contact person & legal address https://learn.e-resident.gov.ee/hc/en-us/articles/360000624858-Contact-person-legal-address
EMTA: Taxation of dividends https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends
EMTA: Income and social taxes https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes
EMTA: Tax liabilities of companies established by e-residents https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies
EMTA: Value added tax https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax
EMTA: Threshold calculation from 1 January 2025 https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/threshold-calculation-1-january-2025
RIK: Annual report https://www.rik.ee/en/e-business-register/annual-report
Riigi Teataja: Auditors Activities Act (English) https://www.riigiteataja.ee/en/akt/504022025002
Abiinfo: Change in access to beneficial ownership data from 10 July 2026 https://abiinfo.rik.ee/en/uudised/change-access-beneficial-ownership-data-10-july-2026
e-Business Register open data: Beneficial owner API https://avaandmed.ariregister.rik.ee/en/business-registry-rest-api/beneficial-owner

Source	Link
e-Business Register: establishment (select legal person type)	https://ariregister.rik.ee/eng/application/start
Abiinfo: Establishment of a private limited company	https://abiinfo.rik.ee/en/applications-and-dashboard/establishment-new-legal-person/establishment-private-limited-company
e-Residency: 5 steps to register a company online	https://learn.e-resident.gov.ee/hc/en-gb/articles/360000624838-5-steps-to-register-a-company-online
e-Residency: Contact person & legal address	https://learn.e-resident.gov.ee/hc/en-us/articles/360000624858-Contact-person-legal-address
EMTA: Taxation of dividends	https://emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends
EMTA: Income and social taxes	https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes
EMTA: Tax liabilities of companies established by e-residents	https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies
EMTA: Value added tax	https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax
EMTA: Threshold calculation from 1 January 2025	https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/threshold-calculation-1-january-2025
RIK: Annual report	https://www.rik.ee/en/e-business-register/annual-report
Riigi Teataja: Auditors Activities Act (English)	https://www.riigiteataja.ee/en/akt/504022025002
Abiinfo: Change in access to beneficial ownership data from 10 July 2026	https://abiinfo.rik.ee/en/uudised/change-access-beneficial-ownership-data-10-july-2026
e-Business Register open data: Beneficial owner API	https://avaandmed.ariregister.rik.ee/en/business-registry-rest-api/beneficial-owner