Company Incorporation in Estonia
Formation of an Estonian company via the e-Business Register — an OÜ (private limited) is founded online, digitally signed with an e-Residency digital ID (or Estonian ID card / Mobile-ID / Smart-ID), adopting the standard template articles so no notary is required. The OÜ minimum share capital was abolished (in force since 1 February 2023): a company can now be formed from as little as €0.01, but the capital contribution must be paid in at founding (deferral is no longer permitted). If no management-board member resides in Estonia, a contact person and a registered Estonian address are required.
1–5 business days
EUR
Compare the structures
Every column is a vehicle you can actually incorporate here, and each is bought on its own terms. Every fact carries where it was read: on the authority’s own page, or — marked Indicative — on a filing platform or publication we name and link. Anything we could not read anywhere is marked Pending verification and confirmed with the authority before you pay.
| Osaühing (OÜ) — private limited companyThe default vehicle for founders, e-Residents, SMEs and holding companies — form from €0.01 capital | Aktsiaselts (AS) — public limited companyLarger, regulated or listing businesses needing a two-tier board and a mandatory auditor | Füüsilisest isikust ettevõtja (FIE) — sole proprietorIndividual traders and freelancers who accept unlimited personal liability and personal-income taxation | Branch of a foreign company (filiaal)A foreign parent wanting an Estonian presence without a separate legal entity | |
|---|---|---|---|---|
| Minimum owners | 1 | 1 | 1 | 1 |
| Maximum owners | Pending verification | Pending verification | 1 | Pending verification |
| Minimum directors | 1 | 1 | Pending verification | 1 |
| Liability | limited | limited | unlimited | unlimited |
| Foreign ownership | Yes | Yes | Pending verification | Yes |
| Tax treatment | Distinctive Estonian model: NO corporate income tax on retained or reinvested profits. Corporate income tax is levied ON… | Same distributed-profits regime as the OÜ: corporate income tax only on distribution, at 22/78 from 2025; retained profi… | Not a separate taxable person for the distributed-profits regime - business income is taxed in the individual's hands at… | A branch is not a separate legal person; the foreign company remains liable. A permanent establishment is taxed on profi… |
| Audit required | No | Yes | No | Pending verification |
| Audit threshold | Audit or review is triggered only by size, on a two-of-three test measured at financial year end (annual sales revenue, … | An AS is subject to mandatory audit (an AS is generally required to have an auditor regardless of size, and its two-tier… | Pending verification | Pending verification |
| Annual compliance | Low | High | Low | Medium |
| Typical use | Single-founder e-Resident company, SaaS/consulting business, or foreign parent's Estonian subsidiary. Can be founded onl… | Financial institutions, larger corporates, and any entity that needs freely transferable registered shares held in the E… | Local sole trader, craftsperson or freelancer registered in the e-Business Register as a natural-person entrepreneur. | Foreign company registering a branch to trade in Estonia while keeping the head office abroad. |
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Digital identity to sign the founding application — per founder and per management-board member who signs
e-Residency digital ID, Estonian ID card, Mobile-ID or Smart-ID. A foreign founder without one uses the notarial route (in person, or via a notarised and apostilled power of attorney to a representative in Estonia).
Articles of association (põhikiri)
The register's standard template (tüüppõhikiri) avoids a notary; bespoke articles or the AS route generally require notarisation.
Share capital contribution paid in at founding
Any amount from €0.01 (minimum share nominal value €0.01) since the minimum was abolished on 1 Feb 2023; deferral of the contribution is no longer permitted.
Registered Estonian address, and a contact person if no board member resides in Estonia
For a foreign corporate founder or a branch: the parent's certificate of registration, articles and a board resolution
Foreign documents generally need translation and an apostille (or legalisation for non-Hague states). The exact per-person list is confirmed at quote against the e-Business Register instructions.
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| State fee — online registration of an OÜ via the e-Business Registerone line of this schedule appliesThe widely-quoted figure is €265 for the online (expedited electronic) route, but it is not published here as a firm figure. Read the current state-fee schedule under the State Fees Act (riigilõivuseadus, riigiteataja.ee) or the RIK company-registration page; confirmed at quote. | Confirmed before payment |
| State fee — registration via a notary (traditional procedure)one line of this schedule appliesNot verified from an official source (commonly cited ~€200, plus separate notary fees). Confirmed at quote against the State Fees Act. | Confirmed before payment |
| Name reservation (optional pre-booking of the business name)only if it appliesOptional — most founders name the company directly in the application. Commonly cited ~€150; not verified from an official source. Confirmed at quote. | Confirmed before payment |
| Annual report filing feeReported consistently as free — no state fee to submit the annual report to the e-Business Register. | No statutory feeIndicative — from ariregister.rik.ee, not confirmed on a government portal. We confirm the exact amount before you pay. |
| Comriq professional fee | Fixed fee within 1 business day |
How it runs
You will see these exact stages update in your client portal as we progress.
Digital ID Obtained
A foreign founder first obtains an e-Residency digital ID (or uses an Estonian ID) to sign the application online. Not needed for an Estonian resident with an ID card.
Name Checked
The proposed name is confirmed available in the e-Business Register; optional formal reservation exists.
Application Filed
The electronic founding application is completed, the template articles adopted, and it is digitally signed — no notary required with the standard articles.
Capital Contributed
The chosen share capital (any amount, min €0.01) is paid in at founding; deferral is no longer allowed.
Registry Entry
The registrar reviews and enters the OÜ; the expedited electronic route is typically decided within one business day.
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by e-Business Register (e-äriregister), operated by RIK (Ministry of Justice) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.