Guides for Estonian companies
How an Estonian company, its taxes and its books work: plain answers, each with the law it rests on.
Most read
What an Estonian OÜ must do before its first employee starts: the written contract, fixed terms and probation, the employment register, the minimum wage and the employer cost, family members, board members, non-EU staff and interns.
What Estonian e-Residency lets a foreign founder do and what it does not give, what happens when the card expires, when an OÜ needs a contact person, a legal address abroad or at a virtual office, how documents are served by e-mail, how to choose a service provider, and why e-Residency does not make you tax resident.
The Estonian minimum wage is 946 euros a month and 5.67 euros an hour from 01.04.2026. What the employer pays on top, the minimum social tax, what the employee keeps, and a worked example.
What an Estonian company that owns or leases cars and vans must know: the annual motor vehicle tax, the registration fee, late payment, deregistration, a sale or scrapping, the Traffic Insurance Fund, parking and camera fines and how fines are taxed.
How to found an Estonian private limited company (OÜ): the share capital and how it is paid in, the articles of association, the state fees online and at a notary, the business name, the EMTAK activity codes and licences, a company as founder, holding or direct ownership, the first weeks after registration, and the risks of a shelf company.
The annual Estonian motor vehicle tax: who pays it, how the base, CO2, mass and age parts add up, the rates for electric cars and vans, the payment dates of 15 June and 15 December, and what happens on a sale, a scrapping or a late payment.
Recently reviewed
How to found an Estonian private limited company (OÜ): the share capital and how it is paid in, the articles of association, the state fees online and at a notary, the business name, the EMTAK activity codes and licences, a company as founder, holding or direct ownership, the first weeks after registration, and the risks of a shelf company.
Apply for Estonian e-Residency yourself: what it gives and what it does not, who can apply and which citizenships are restricted, the online application, the 150 euro state fee, the 30 day review, picking up the card in person, and how long it all takes.
Found an Estonian private limited company (OÜ) yourself in the e-Business Register: what you need, every step with screenshots, how much capital to choose, and the 265 euro state fee. No agent needed.
How banks and payment providers check an Estonian company, why they block payments or close accounts, and what EU sanctions mean for a small OÜ.
When an Estonian company must send an e-invoice, what a source document must show, how long to keep records, and who is responsible for the books of an OÜ.
How an Estonian company pays VAT, customs duty and excise on goods it buys in the EU or imports from outside it, and how to get an EORI number.
All guides
How banks and payment providers check an Estonian company, why they block payments or close accounts, and what EU sanctions mean for a small OÜ.
When an Estonian company must send an e-invoice, what a source document must show, how long to keep records, and who is responsible for the books of an OÜ.
How an Estonian company pays VAT, customs duty and excise on goods it buys in the EU or imports from outside it, and how to get an EORI number.
How Estonia taxes private use of a company car (per kW a month), and how to pay tax-free compensation for a private car with a trip log.
What an Estonian company that owns or leases cars and vans must know: the annual motor vehicle tax, the registration fee, late payment, deregistration, a sale or scrapping, the Traffic Insurance Fund, parking and camera fines and how fines are taxed.
When an Estonian OÜ can pay a contractor instead of an employee, what it withholds for freelancers abroad, how the A1 certificate works, and the tax of an FIE invoice.
How Estonia taxes company profit only when it is paid out: the 22/78 rate in 2026, how to compute it, losses, non-resident owners, and salary versus dividend.
What Estonian e-Residency lets a foreign founder do and what it does not give, what happens when the card expires, when an OÜ needs a contact person, a legal address abroad or at a virtual office, how documents are served by e-mail, how to choose a service provider, and why e-Residency does not make you tax resident.
Every Estonian business tax rate on one page, by year: corporate and personal income tax, basic exemption, social tax, unemployment insurance, pension, VAT.
The Estonian VAT rates: 24% standard, 13% accommodation, 9% books, medicines and press, 0% exports, with their dates since 2024 and what each applies to.
How to found an Estonian private limited company (OÜ): the share capital and how it is paid in, the articles of association, the state fees online and at a notary, the business name, the EMTAK activity codes and licences, a company as founder, holding or direct ownership, the first weeks after registration, and the risks of a shelf company.
How an Estonian company taxes staff benefits, the 400 euro sports and health allowance, home office costs, and tax-free per diems on business trips.
What an Estonian OÜ must do before its first employee starts: the written contract, fixed terms and probation, the employment register, the minimum wage and the employer cost, family members, board members, non-EU staff and interns.
The rules an Estonian employer meets once staff are on the payroll: annual holiday and holiday pay, sick pay, working time and overtime, and the end of a contract by redundancy, for a reason linked to the employee or by agreement, with notice, compensation, the final pay and the employment register.
What an Estonian VAT invoice must show, when input VAT is deductible, how credit notes and prepayments work, and how to file and correct the KMD.
The steps to pay a lawful dividend from an OÜ, how much you may pay, instalments, dividends in kind, and how to declare it on the TSD.
How the owner-manager of an Estonian OÜ is paid: the board member fee, a salary, the minimum social tax, health insurance, the basic exemption and the TSD.
How an Estonian OÜ raises money: priced rounds, convertible loans and SAFEs, investor rights, booking, flips, crowdfunding and the startup visa.
When an Estonian OÜ files its annual report, what a micro or small company puts in it, who signs and approves it, late filing fines, and the audit thresholds.
How Estonia decides tax residency, when a home office abroad creates a permanent establishment, and how your home country can tax your OÜ.
How an Estonian company charges VAT on services to EU and non-EU customers, checks VAT numbers in VIES, and uses the OSS and IOSS for B2C sales.
When an Estonian company must or may register for VAT, the 40 000 euro threshold, limited registration, deregistration and VAT groups.