Open and run a business in Estonia.

Estonia runs one of the fastest business environments in the EU: an OÜ (Osaühing) registers in 1–3 days through the e-Business Register, and retained earnings are taxed at 0%. The 22% rate (22/78 mechanics, since 1 January 2025) bites only when you distribute dividends — reinvest, and you pay nothing. E-Residency lets you run the company entirely online, from anywhere. INNOVA has run the Estonian practice with a partner team since 2017 — incorporation, banking and reporting sit with us.

Corporate income tax is 22% (22/78 mechanics, since 1 January 2025) and only on distributed profit: out of 100 EUR in dividends, the shareholder takes 78 and 22 goes to EMTA. Retained earnings are taxed at 0% — a model no other EU member state offers. VAT is 24% (since 1 July 2025), mandatory once annual turnover passes €40,000. There is no separate capital gains tax at the corporate level.

Yes. A non-resident can be the sole shareholder and director of an Estonian OÜ — citizenship and place of residence are irrelevant. E-Residency is a government-issued digital card: you sign documents and file reports remotely, through state portals. One caveat: e-Residency is not a residence permit and grants no right to live or work in Estonia or anywhere in the EU.

INNOVA has run the Estonian practice since 2017 and closes the full cycle: OÜ incorporation, an LHV/SEB/Swedbank account, tax and accounting, crypto (CASP) and EMI/PI licensing through the FSA (Finantsinspektsioon) under MiCA, AML programmes and D-visas for OÜ operators. Restructuring and cross-border holding structures sit with us too. One table, one standard.

Basic operational readiness is a 2–3 week question: OÜ registration takes 1–3 business days, an account at LHV, SEB or Swedbank about 2 weeks with the KYC review, VAT registration up to 5 business days. A MiCA CASP authorisation from the FSA (Finantsinspektsioon) runs separately: minimum capital €50,000–€150,000 by service class and real substance; timelines run 6–12 months. Legacy FIU VASP licences stay valid only until 1 July 2026.