# 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

- [Hiring employees in Estonia: contracts, registration and foreign staff](https://oscaraccountant.com/en/guides/hiring-employees): 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.
- [e-Residency and your Estonian company: what it gives, the legal address and the contact person](https://oscaraccountant.com/en/guides/e-residency-address-contact-person): 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.
- [Minimum wage in Estonia in 2026, and what a salary costs the employer](https://oscaraccountant.com/en/guides/hiring-employees/minimum-wage): 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.
- [Company cars in Estonia: motor vehicle tax, registration fee, fleets and insurance](https://oscaraccountant.com/en/guides/vehicle-tax-fleet-insurance): 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.
- [Founding an OÜ in Estonia: capital, articles, name, fees and first steps](https://oscaraccountant.com/en/guides/founding-an-ou): 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.
- [Motor vehicle tax on a company car in Estonia: how it is calculated and when it is paid](https://oscaraccountant.com/en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax): 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

- [Founding an OÜ in Estonia: capital, articles, name, fees and first steps](https://oscaraccountant.com/en/guides/founding-an-ou): 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 to become an e-resident of Estonia: who can apply, the fee, the pick-up and the timeline](https://oscaraccountant.com/en/guides/e-residency-address-contact-person/become-an-e-resident): 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.
- [How to register an Estonian OÜ company online in the e-Business Register, step by step](https://oscaraccountant.com/en/guides/founding-an-ou/register-an-ou-online): 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.
- [Banking for an Estonian company: AML checks, blocked payments and sanctions](https://oscaraccountant.com/en/guides/banking-aml-sanctions): 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.
- [Bookkeeping, source documents and e-invoices for an Estonian OÜ](https://oscaraccountant.com/en/guides/bookkeeping-source-documents): 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.
- [Buying goods abroad: EU acquisitions, imports, customs and excise](https://oscaraccountant.com/en/guides/goods-imports-customs): 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

- [Banking for an Estonian company: AML checks, blocked payments and sanctions](https://oscaraccountant.com/en/guides/banking-aml-sanctions): 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.
- [Bookkeeping, source documents and e-invoices for an Estonian OÜ](https://oscaraccountant.com/en/guides/bookkeeping-source-documents): 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.
- [Buying goods abroad: EU acquisitions, imports, customs and excise](https://oscaraccountant.com/en/guides/goods-imports-customs): 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.
- [Company cars and private cars: fringe benefit and car compensation in Estonia](https://oscaraccountant.com/en/guides/cars-private-use): 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.
- [Company cars in Estonia: motor vehicle tax, registration fee, fleets and insurance](https://oscaraccountant.com/en/guides/vehicle-tax-fleet-insurance): 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.
  - [Motor vehicle tax on a company car in Estonia: how it is calculated and when it is paid](https://oscaraccountant.com/en/guides/vehicle-tax-fleet-insurance/motor-vehicle-tax)
  - [The Estonian car registration fee: when it is due, how much, and how to book it](https://oscaraccountant.com/en/guides/vehicle-tax-fleet-insurance/registration-fee)
- [Contractors, freelancers and staff abroad: a guide for Estonian companies](https://oscaraccountant.com/en/guides/contractors-and-cross-border-workers): 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.
  - [Contract for services or employment contract: käsundusleping and töövõtuleping in Estonia](https://oscaraccountant.com/en/guides/contractors-and-cross-border-workers/contract-for-services)
- [Corporate income tax in Estonia: tax on distributed profit](https://oscaraccountant.com/en/guides/cit-distribution-tax): 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.
- [e-Residency and your Estonian company: what it gives, the legal address and the contact person](https://oscaraccountant.com/en/guides/e-residency-address-contact-person): 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.
  - [How to become an e-resident of Estonia: who can apply, the fee, the pick-up and the timeline](https://oscaraccountant.com/en/guides/e-residency-address-contact-person/become-an-e-resident)
- [Estonian tax rates 2024 to 2026](https://oscaraccountant.com/en/guides/estonian-tax-rates): Every Estonian business tax rate on one page, by year: corporate and personal income tax, basic exemption, social tax, unemployment insurance, pension, VAT.
- [Estonian VAT rates](https://oscaraccountant.com/en/guides/estonian-vat-rates): 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.
- [Founding an OÜ in Estonia: capital, articles, name, fees and first steps](https://oscaraccountant.com/en/guides/founding-an-ou): 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.
  - [Entrepreneur account, sole proprietor (FIE) or OÜ: which one for a freelancer?](https://oscaraccountant.com/en/guides/founding-an-ou/business-account-vs-ou)
  - [How to register an Estonian OÜ company online in the e-Business Register, step by step](https://oscaraccountant.com/en/guides/founding-an-ou/register-an-ou-online)
- [Fringe benefits, staff perks and business travel in Estonia](https://oscaraccountant.com/en/guides/fringe-benefits-travel): 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.
- [Hiring employees in Estonia: contracts, registration and foreign staff](https://oscaraccountant.com/en/guides/hiring-employees): 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 employment register (TÖR): who to register, by when, and what if you are late](https://oscaraccountant.com/en/guides/hiring-employees/employment-register)
  - [Minimum wage in Estonia in 2026, and what a salary costs the employer](https://oscaraccountant.com/en/guides/hiring-employees/minimum-wage)
- [Holiday, sick pay, working time and ending employment in Estonia](https://oscaraccountant.com/en/guides/termination-leave-working-time): 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.
  - [Redundancy pay in Estonia: notice periods and compensation when a job ends](https://oscaraccountant.com/en/guides/termination-leave-working-time/redundancy-pay)
- [Input VAT, invoices, credit notes and the VAT return in Estonia](https://oscaraccountant.com/en/guides/vat-deduction-invoices-returns): 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.
- [Paying a dividend from an Estonian OÜ: the steps, the limits and the TSD](https://oscaraccountant.com/en/guides/dividends-mechanics): 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.
- [Paying yourself as the founder of an Estonian OÜ: board fee, salary and social tax](https://oscaraccountant.com/en/guides/founder-remuneration): 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.
- [Startup in Estonia: raising money for your OÜ](https://oscaraccountant.com/en/guides/startup-funding): How an Estonian OÜ raises money: priced rounds, convertible loans and SAFEs, investor rights, booking, flips, crowdfunding and the startup visa.
- [The annual report and the audit of an Estonian OÜ](https://oscaraccountant.com/en/guides/annual-report-and-audit): 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.
  - [The annual report of an Estonian OÜ: who files it, when and how](https://oscaraccountant.com/en/guides/annual-report-and-audit/annual-report)
- [The founder abroad: tax residency, permanent establishment and CFC rules](https://oscaraccountant.com/en/guides/founder-residency-pe-cfc): How Estonia decides tax residency, when a home office abroad creates a permanent establishment, and how your home country can tax your OÜ.
- [VAT on cross-border services, digital sales and the OSS](https://oscaraccountant.com/en/guides/vat-cross-border-services-oss): 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.
- [VAT registration in Estonia](https://oscaraccountant.com/en/guides/vat-registration): When an Estonian company must or may register for VAT, the 40 000 euro threshold, limited registration, deregistration and VAT groups.

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