Estonia is a digital state with one of the most convenient corporate systems in the EU: e-Residency for remote management, deferred corporate tax (payable only on distributed profit), and an EU passport for your structures. One of our priority hubs for crypto projects and European operating companies.
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.
