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EE
Estonia
Doing Business
Estonia Business Guide
Estonia combines advanced digital infrastructure with a streamlined, open business environment, attracting global entrepreneurs and digital nomads to form companies.
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Estonia Business GuideEE
Estonia
Corporate Income Tax
Estonia Tax Brief
Estonia has a highly competitive tax system, recognized for its simplicity and efficiency. Corporate income tax is 0% on retained earnings and 22% on distributed profits (22/78 on net amount). The sta…
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Estonia Tax BriefGeneral CIT Rate
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
CIT Return Due Date
Corporate income tax is assessed and declared monthly.
CIT Payment Due Date
CIT on distributed profits is payable upon distribution.
Estimated Payment Due Date
Not applicable as tax is only due on distribution.
Resident WHT (Dividend/Interest/Royalty)
0/0/0
Non-Resident WHT (Dividend/Interest/Royalty)
0/0/10
General Capital Gain Tax Rate
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
Composite Effective Average Tax Rate
17.0%
Composite Effective Marginal Tax Rate
0.0%
EE
Estonia
Value-Added Tax
Estonia GENERAL VAT RATE
22%
GENERAL VAT RATE FOR ESTONIA
EE
Estonia
Value-Added Tax
Estonia Estonia
20%
Standard VAT for Estonia
EE
Estonia
Legal Entity Types
Estonia AS
Public Limited Company
AS is a legal entity in Estonia, also known as a Public Limited Company. It is a type of company with combined ownership, and shareholders can be one or more individuals. AS has limited liability and …
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Estonia ASOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
One or more
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Negative
Minimum Registered Capital Requirement
25,000 euros
Capital Injection Not Required
Negative
Capital Injection Requirement
N/A
EE
Estonia
Legal Entity Types
Estonia OÜ
Osaühing
"OÜ" is a legal entity form in Estonia, the full name is Osaühing, which means "limited liability company". It is a form of merged ownership company, and the shareholders' liability is limited to thei…
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Estonia OÜOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one shareholder
Requirements For Directors
N/A
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
See Memo
Minimum Registered Capital Requirement
1. Starting from 1500 euros.
Capital Injection Not Required
See Memo
Capital Injection Requirement
<ol><li>Registered Capital must be paid before incorporation.</li><li>TKEG Expat helps clients register Estonian OU company with an initial registered capital of 1 EUR. After incorporation, the registered capital can be increased. </li></ol>
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