Company registration OÜ in Estonia for non-residents
We help non-residents set up an Estonian OÜ: advising on the right structure, managing the entire registration process, and supporting your business launch. We explain compliance requirements, operational specifics, and help you connect payment and financial solutions
WoBorders is an independent private consulting company. We provide advisory and administrative support and are not affiliated with any government authority or official registry
countries where we support company formation and international business growth
years of experience in international business consulting and structuring
clients who successfully launched their businesses abroad with our support
Which businesses are suitable for Estonia?
Estonian OÜ can be used in different business models, both online and with a physical presence. However, it is most commonly chosen for international sales and service-based businesses. Below are the scenarios where this format provides the greatest value
Working with international clients
Launching a new project or testing a business model
IT, SaaS or digital business without location dependency

Advantages of Estonia and an Estonian company OÜ for business
A European company for international operations: contracts, invoicing, and payments with EU and US clients within a transparent and business-friendly jurisdiction
remote management
Company setup and ongoing management can be handled fully online through e-Residency
Ukrainians
Ukrainians are among the most active users of the e-Residency program (source: e-Residency Dashboard)
hours per year
Average time spent on tax administration is about 5 hours per year (compared to around 37 hours in the EU)
Efficiency of services
Estonia receives high ratings for the quality of its business environment and digital services (Business Ready, 2024)
Taxation and accounting for Estonian companies
Estonia has one of the simplest tax systems in Europe. Below are the key taxes and reporting requirements for Estonian companies. The applicable rules depend on your turnover, business structure, and the owner’s tax residency.
CIT
0%
No tax on retained earnings. Corporate tax is paid only when profits are distributed as dividends
VAT
24%
Mandatory registration if annual turnover exceeds €40,000 or if selling goods or services to customers within the EU
Owner taxation
Dividends are taxed in the owner’s country of tax residency according to local regulations
Reporting
Monthly reports are required only if the company is VAT-registered. In most cases, an annual financial report is required
Which company structure should you choose for your business in Estonia?
Non-residents can choose from several legal forms. Below is a brief overview of their key features and typical use cases. In most cases, OÜ is the optimal structure for non-residents
OÜ (Osaühing) is the most common type of company in Estonia for SMBs
OÜ is a private limited liability company, the most popular structure for small and medium-sized businesses. It is equivalent to a Polish Limited Liability Company.
– Share capital: starting from €0 (may be contributed later)
– Founders: one or more individuals or legal entities
– Liability limited to share capital (no personal liability)
– Most popular choice for e-Residency
Who it is suitable for:
Best fit for online businesses, IT/SaaS, consulting, freelancers, and investment projects.
AS (Aktsiaselts) is a company structure in Estonia designed for large businesses and holding companies
AS (Aktsiaselts) is a public limited company suitable for large businesses, holding structures, or companies planning an IPO.
– Minimum share capital: €25 000
– Founders: one or more individuals or legal entities
– Supervisory board required
– Can raise capital through the issuance of shares, including via listing
– Requires more detailed financial reporting
Who it is suitable for:
AS is best suited for large companies, holdings, or businesses planning an IPO.
TÜ (Täisühing) is a partnership business structure in Estonia
Used rarely in modern business practice. An equivalent of a General Partnership.
– Established by two or more partners
– Partners have unlimited personal liability
Who it is suitable for:
Best for partnerships where limited liability is not required.
UÜ (Usaldusühing) is a partnership business structure in Estonia designed for passive investors
UÜ (Usaldusühing) is a limited partnership, equivalent to a Limited Partnership structure.
– Established by two or more partners
– Has two categories of partners: limited partners (liable only within the amount of their contribution) and general partners (with full personal liability)
– No minimum capital requirement
Who it is suitable for:
Suitable for passive investors who finance the business without participating in operational management and without assuming full liability.
What is the best way to register a business in Estonia?
In Estonia, a company can be registered in two ways: online via e-Residency or through a notary.
Via e-Residency
Suitable if you plan to manage the company fully online and want to avoid a notary and powers of attorney. The downside is that you need to wait for the e-Residency card (usually 1 month or more). After receiving the card, the company registration takes 1–2 days
Through a notary
Suitable if you need to register a company quickly (approximately within 1–5 business days) and are ready for higher costs due to notary fees. After that, you can apply for an e-Residency card and manage the company online
Stages of company registration in Estonia
The exact registration process depends on the founders’ structure, your business model, and the requirements of the relevant authorities or financial institutions. In most cases, registration takes 1–5 business days, depending on the chosen method
Pricing and packages for company registration in Estonia
The cost of company registration via e-Residency starts from €950, while notarial registration in Estonia starts from €1,800. However, the final price depends on the chosen incorporation method and your business model. Below are the registration packages available through e-Residency
BASIC
Best for entrepreneurs exploring international operations
- Initial consultation (30 min)
- Assistance with opening a Payoneer account
- Company name availability check
- Turnkey company registration with a registered address for 1 year (including state and administrative fees)
STANDARD
Best option for companies working internationally. Most popular choice
- Everything included in the Basic package, plus:
- Support with obtaining e-Residency
- Advice and assistance with VAT registration (if needed)
- Tax and legal support (3 hours)
PRO
For companies with a complex structure or higher tax risks
- Everything included in the Basic and Standard packages, plus:
- CFC notification submission for Ukrainian residents
- Extended support (6 hours)
- Support on reporting and tax risk matters
Frequently Asked Questions about Company Registration in Estonia
Is Estonia suitable for my business?
Estonia is suitable for IT, SaaS, e-commerce, consulting, and other international service businesses. It works best if most of your revenue comes from clients outside the country. For local or offline businesses, other jurisdictions may be more appropriate.
Can a non-resident open a company in Estonia?
Yes. A non-resident can register an OÜ remotely — either via e-Residency or through a notarial procedure, depending on the situation and ownership structure.
How long does OÜ registration take?
On average, OÜ registration takes 1–2 days with e-Residency. If registered through a notary, the process usually takes 1–2 weeks.
What taxes does an Estonian company pay?
If the company does not distribute dividends, no corporate income tax (CIT) is payable. When profits are distributed, a 22% tax applies. Dividend recipients may also be subject to personal income tax and social contributions, depending on their country of tax residency.
What are the share capital requirements?
For OÜ — from €0.01. The contribution can be postponed until dividend distribution. In practice, €2,500 is often used as a working benchmark.
For AS — €25,000. It must be paid during registration or within 12 months.
Can I open a bank or fintech account without traveling to Estonia?
Yes. Most non-residents open accounts with fintech providers (Payoneer account, Wise, and other EMI institutions). A traditional bank account may also be possible, but the final decision depends on KYC and the nature of your business.
Do I need a local director or representative?
No. A foreigner can act as both director and shareholder. Usually, only a local contact person and a legal address are required for official communication and receipt of correspondence (this is typically provided by a service provider).
Can the company be managed fully online?
Yes. e-Residency allows you to sign documents, file reports, and manage your company online from any country.





