Help Guides
What are the key taxation changes in Estonia from 01.07.2025
There will be changes to Estonian tax law, effective from July 1, 2025, and from January 1, 2026.
VAT Rate Increase: 22% → 24% (Effective from 01.07.2025)
Income Tax Rate Increase: 22% → 24% (Effective from 01.01.2026)
How to increase the share capital of an Estonian Company
Three ways to increase the share capital
Monetary Contribution
A monetary contribution made to increase share capital must be fully paid into the private limited company's bank account before submitting the application for increasing share capital to the Commercial Register.
Can I manage my Estonian company with Latvian ID card?
Latvian ID card, Smart ID, or Mobile ID owner can relatively easily (without notary certification) file almost all registry amendments for their Estonian company. For example:
To become a board member of the company
To sign digitally, shareholders’ decisions
Change of the shareholders
Can I start an Estonian company with Latvian ID card?
Latvian ID card, Smart ID, or Mobile ID owner can relatively easily (without notary certification) file almost all registry amendments for their Estonian company. For example:
To become a board member of the company
To sign digitally, shareholders’ decisions
Change of the shareholders
Audit requirements for Estonian companies from 01.01.2024
Audit obligation applies to an accounting entity in whose annual financial statements at least two of the indicators listed on the right exceed the following values:
sales revenue or income 5 000 000 euros;
total assets as of the balance sheet date 2 500 000 euros;
average number of employees 50.
Temporary residence permit of a board member of an Estonian company
A board member of an Estonian company who is not a citizen of the European Union countries, Iceland, Liechtenstein, Norway or Switzerland can, as a board member, apply for…
Termination of the liquidation process of an Estonian company (OÜ)
In case the Estonian company (OÜ) has submitted a winding-up decision to the Business Register, appointed liquidators, but has not yet been deleted…
Digital Signing in the 1DOX Portal: A Tutorial Video
In Estonia, most documents, such as agreements, authorizations, and applications, are signed digitally. The 1DOX digital signing portal is an easy tool for signing documents online - No registration, just login with PIN1 - Start for free - 10 EUR credit for each user (=27 signings)...
Overview of Procedures for Filing Personal and Corporate Taxes in Estonia
Individuals are considered tax residents if they spend more than 183 days in Estonia within 12 months or have a permanent home in the country...
Overview of Estonia's Double Taxation Treaties
Estonia has established a network of double taxation agreements (DTAs) with various countries to prevent the same income from being taxed in multiple jurisdictions....
Merger of Estonian companies (OÜ)
In a merger, one company (the merging company) merges with another company (the acquiring company), and as a result of the merger, the merging company is considered dissolved. The shareholders...
Digital Nomad Visa: Tax implications for remote workers living in Estonia
The Digital Nomad Visa allows remote workers to live and work legally in Estonia while enjoying its digital infrastructure's benefits. However, there are significant tax implications to consider...
What are the Estonian Tax Residency Rules
To become a tax resident in Estonia, an individual must meet at least one of the following criteria: Permanent Residence...
Overview of VAT rates in Estonia
In Estonia, Value Added Tax (VAT) is a significant part of the tax system. Here’s a summary of the current VAT rates and exemptions in Estonia...
Applicable Deductions from Personal Income Tax in Estonia
Individuals can earn up to €7,848 per year tax-free.
Overview of Personal Income Tax in Estonia
Estonia employs a flat income tax rate of 22% on personal income. This means that all individuals pay the same tax percentage regardless of income level. Starting from 01.01.2026 the income tax rate is 24%.
Division of an Estonian Company (OÜ)
The division of an Estonian company is one way to restructure its operations according to the wishes and needs of the shareholders. The division of a private limited company (OÜ) is a good option...
Estonian company Contact Person
The task of the contact person is to receive official procedural documents and statements of intent addressed to the company. The delivery of documents and declarations of intent to the contact...
Accounting for Crypto Companies in Estonia
Crypto exchange companies in Estonia are required to have a cryptocurrency license and follow the same reporting rules and requirements as any other financial institution in Estonia. According to the European Court of Justice ruling, cryptocurrencies are exempt from VAT.