A project in Estonia?
Estonia isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a OÜ in Estonia, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally A few hours to 1 business day (e-Residency); longer via notary for the legal process itself.
Minimum share capital: No legal minimum capital since 2023 (€0.01 possible).
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
Notary required without Estonian digital ID
If a foreign founder has neither an Estonian ID card nor e-Residency status, incorporation must go through a notary, which is slower and more costly.
Bank account often optional
If share capital is below €50,000, opening a payment account is no longer mandatory before registration — a simple management declaration suffices.
Electronic file processing
A simple file can obtain its registration code within a few hours of paying the state fee.
Registration fee
Additional notary fees (from around €50) apply for a notarial incorporation.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 24% | |
| Reduced rates | 13% | accommodation |
| Reduced rates | 9% | books, educational materials, press |
Corporate tax
22% — Estonia's distinctive feature: tax is only due when profits are distributed (dividends), not on profit as earned.
Is a visa required?
No for an EU/EEA director or one holding e-Residency status (which does not, however, grant a right of residence). To reside in Estonia to run the business on-site, a suitable residence permit is needed for a non-EU national.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Estonia required?
A company 100% owned by a foreign shareholder is allowed, and management board members are not required to reside in Estonia. e-Residency enables entirely online incorporation, with no travel needed.
Observed timeframe to open the account
A few hours to 1 week for an e-Resident; since 2026, a payment account isn't even mandatory before registration if capital is under €50,000.
Share capital deposit
Minimum share capital: No legal minimum capital since 2023 (€0.01 possible).
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease and registering the establishment with the business register (äriregister).
On-site sales & till
No specific legal requirement for a certified fiscal till; reliable sales bookkeeping is still required.
Cash register suppliers
- SumUp
- Zettle (PayPal)
- myPOS
- Shopify POS
- Lightspeed
Payment providers for small businesses
- Stripe
- PayPal Business
- Adyen
- Paysera
- Montonio
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Estonia.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Tax and Customs Board (MTA).
On-site consumer rules
A sale concluded in person at a stand during a trade fair that is not your usual place of business is generally classed as an "off-premises" contract under the EU Consumer Rights Directive (2011/83/EU): the customer then has a 14-day right of withdrawal, subject to exceptions (personalised, perishable or sealed goods). This principle, harmonised across the EU/EEA, applies in Estonia — we check the local details with you based on your sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.