🇪🇪 · Europe · company setup
Estonia
Digital OÜ administration; tax on distributions, not a free pass on all income
EU residence via separate national routes (not e-Residency) · immigration is separate from incorporation
Tax mechanism (not a bill)
Estonia generally taxes distributed corporate profit rather than taxing retained earnings on accrual. That is not “0% on all company income,” and e-Residency is not tax residence. Cross-border permanent-establishment and owner residence rules still apply.
Special regime note: Retained earnings generally untaxed until distribution
Official fees and additional costs
EUR 265 — OÜ registration state fee only. Digital ID, contact person, address and accounting are separate.
Recurring: Obtain a contact-person and accounting quote
Official fee or authority source ↗ · Reviewed 2026-09-15
Confirm an itemised quote before paying. Processing times exclude document preparation, KYC and additional approvals.