EE · N 59°26′ · E 24°45′
Estonia
An OÜ can be incorporated online and suits EU-facing services, software, and asset-light trade. Retained profits are generally untaxed until distribution.
Key points on one page.
- Tax
- Undistributed profits are generally untaxed; dividends are taxed at 22/78 of the net amount; large groups face the 15% minimum tax rules.
- Shareholders and directors
- Min. 1 shareholder and 1 management board member; no local-residency requirement.
- Share capital
- Min. €0.01 per shareholder; contribution must be confirmed at registration.
- Local requirements
- Registered address and email required; a foreign address requires a qualified contact person.
- Annual maintenance
- Annual report due within 6 months after year-end; taxable payments require tax filings.
- Incorporation timeline
- Approx. 1–3 business days, subject to digital signing, notarisation and corrections.
- Public disclosure
- Company, director, shareholder, annual-report and beneficial-owner data are publicly searchable.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (5)›
02 · Advantages
Why Estonia
- 01Generally no corporate income tax while profits are retained for reinvestment
- 02EU company form with mature electronic registration and tax filing
- 03No local-residency rule for shareholders or management board members
03 · Requirements
Formation requirements
- Min. 1 shareholder and 1 management board member; individuals or legal entities
- Online filing requires an Estonian digital identity; otherwise use a notary
- A foreign registered address requires a qualified contact person; regulated activities need licences
04 · Compliance
Annual compliance
- File annual report with Commercial Register within 6 months after year-end
- Update beneficial-owner changes immediately; reconfirm unchanged data with annual report
- File TSD by the 10th of following month for taxable payments, including dividends and payroll
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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