Source-cited draft: company formation & entity choice for Estonia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Private limited company (osaühing, OÜ)
Most common form; limited liability; suitable for SMEs and e-Residency businessesCommercial Code (Äriseadustik) https://www.eesti.ee/en/doing-business/establishing-a-company/establishing-a-private-limited-company-oue/
Public limited company (aktsiaselts, AS)
For larger companies; shares freely transferable; minimum share capital 25,000 EURCommercial Code (Äriseadustik) https://taxsummaries.pwc.com/estonia/corporate/corporate-residence
Other entity types
Sole proprietor (FIE), general partnership (TÜ), limited partnership (UÜ), branch of a foreign companyCommercial Code (Äriseadustik) https://www.eesti.ee/en/doing-business/establishing-a-company/
Minimum share capital — OÜ
0.01Commercial Code (Äriseadustik) https://enty.io/blog/share-capital-estonia
Minimum share capital — AS
25000Commercial Code (Äriseadustik) https://taxsummaries.pwc.com/estonia/corporate/corporate-residence
Incorporation method
Online via the e-Business Register using an Estonian ID-card or e-Residency digital ID; notary route also availableCommercial Code (Äriseadustik); Commercial Register Act https://www.eesti.ee/en/doing-business/establishing-a-company/establishing-a-private-limited-company-oue/
Incorporation timeline
Online registration typically completes in 1–5 working days (often within hours via the expedited e-procedure)Commercial Register Act (Äriregistri seadus) https://www.eesti.ee/en/doing-business/establishing-a-company/establishing-a-private-limited-company-oue/
Incorporation state fee
Approximately 265 EUR for expedited online registration of an OÜ (notary route costs more)State Fees Act (Riigilõivuseadus) https://www.eesti.ee/en/doing-business/establishing-a-company/establishing-a-private-limited-company-oue/
e-Residency
Digital identity allowing non-residents to establish and run an Estonian company online; does not confer tax residency or physical residenceIdentity Documents Act (Isikut tõendavate dokumentide seadus) https://wise.com/us/blog/company-formation-in-estonia
Annual report obligation
Every company must file an annual report (financial statements + management report) within 6 months of financial year-endAccounting Act (Raamatupidamise seadus); Commercial Code (Äriseadustik) https://www.eesti.ee/en/doing-business/establishing-a-company/establishing-a-private-limited-company-oue/
Ongoing tax compliance
Monthly Form TSD (payroll/CIT on distributions) by the 10th; monthly VAT return (KMD) by the 20th if VAT-registeredIncome Tax Act (Tulumaksuseadus); Value-Added Tax Act (Käibemaksuseadus) https://www.emta.ee/en/business-client
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