The official rules that apply
- Estonian companies pay income tax only when profits are distributed; the rate is 22/78 of the net distribution.
- From 1 January 2025 the lower 14/86 rate on regular dividends was abolished; only 22/78 applies.
- The planned corporate tax rate increase for 2026 was cancelled.
Registration basics in Estonia
| Company type | Private limited company (OÜ) |
|---|---|
| Registry | e-Business Register |
| Government filing fee | €265 — State fee in the e-Business Register. |
| Registration time | The online registration process itself takes from 15 minutes to an hour once you have a digital ID. |
| Resident director | No resident board member is required. If the board is abroad, the company needs an Estonian legal address and a contact person. |
| Visit, notary or lawyer | Founders with e-Residency or an Estonian ID sign digitally; a notary is needed if a founder is a legal entity. Picking up the e-Residency card is done in person at a pickup point. |
| Registered address | The legal address and contact person can be bought from a licensed service provider. |
| Minimum capital | €0.01 per shareholder |
| Corporate tax | No corporate income tax on retained profit; distributed profit is taxed at 22/78 of the net amount. |
| Every year | Annual report to the Business Register (not re-verified in this check). |
Full step-by-step guide: company registration in Estonia.
Sources
- emta.ee, checked 27 September 2026
- emta.ee, checked 27 September 2026
- emta.ee, checked 27 September 2026