Northern Europe; borders Latvia and Russia along the Baltic Sea

Location

Euro (EUR)

Currency

Legal System

OÜ (Private Limited Company), AS (Public Limited Company)

Corporate Structures

Tax System

  • Unique corporate tax system where undistributed profits are not taxed; only distributed profits face a flat rate of 20%

Legal Framework

  • Based on Civil Law; regulated by the Commercial Code of Estonia
  • Popular structure is OÜ (Private Limited Company), requiring a minimum share capital of €2,500

Advantages

  • Digital-first economy with e-residency program enabling remote company registration
  • Efficient business environment with minimal bureaucracy

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