{
  "name": "Estonian company figures",
  "description": "Fees, tax rates, thresholds and typical timelines for an Estonian OÜ, each with its source and last-checked date.",
  "publisher": "Tech Ale OÜ",
  "url": "https://estonia.techale.io/sources/",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "note": "General information only, not tax or legal advice.",
  "generated": "2026-10-03",
  "figures": {
    "eresidency_state_fee": {
      "value": 150,
      "unit": "EUR",
      "label": "e-Residency application state fee",
      "source_url": "https://www.politsei.ee/en/instructions/state-fee-amounts/e-resident-s-digital-id",
      "checked_at": "2026-10-03",
      "notes": "PBGB: 'State fee for applying e-resident's digital ID is 150 euros and it will be paid at the self-service portal.' In force since 1 January 2025. One flat fee: neither PBGB nor e-resident.gov.ee (become-an-e-resident, pick-up-locations) mentions a different fee by pickup location. Renewal also costs 150 euros (e-resident.gov.ee/renewal-of-digital-id-card). Travel to the pickup location is extra, and e-Residency warns that changing the pickup location later can mean extra fees and delays. An announced change is recorded in eresidency_state_fee_announced."
    },
    "eresidency_state_fee_announced": {
      "value": 165,
      "unit": "EUR",
      "label": "e-Residency state fee announced for new applications and renewals",
      "source_url": "https://www.e-resident.gov.ee/blog/posts/changes-to-e-residency-in-2025-and-beyond/",
      "checked_at": "2026-10-03",
      "effective_from": "2027-01-01",
      "supersedes": "eresidency_state_fee",
      "notes": "Announced by the e-Residency programme, not yet law. Its post 'Important updates to e-Residency: what's changing in 2026 and beyond' (published 7 April 2026): 'From 1 January 2027, the state fee for applying for or renewing the e-Residency card will be a flat fee of €165.' The same flat fee applies when the card is issued in Estonia at the Police and Border Guard Board or at an embassy. On 2026-10-03 the Statutory Fees Act § 272(6) still sets 150 euros and no adopted amendment sets a 2027 fee; the PBGB fee page also lists 150 euros."
    },
    "eresidency_decision_days_typical": {
      "value": 30,
      "unit": "days",
      "label": "Time within which the e-Residency application decision is made",
      "source_url": "https://www.politsei.ee/en/instructions/e-resident-s-digital-id/procedural-time-limit",
      "checked_at": "2026-10-03",
      "notes": "PBGB: 'The decision to issue or refuse to issue e-Resident's digital ID is taken within 30 days from the submission of the application.' It is a time limit, not an average, and can be extended if more information is requested. e-resident.gov.ee/become-an-e-resident also shows 'Identity check 30 days'."
    },
    "eresidency_card_delivery_days_typical": {
      "value": 35,
      "unit": "days",
      "label": "Typical time from approval until the digital ID card is ready for pickup",
      "source_url": "https://www.politsei.ee/en/instructions/e-resident-s-digital-id/procedural-time-limit",
      "checked_at": "2026-10-03",
      "range": [
        14,
        35
      ],
      "notes": "PBGB: 'It takes 2–5 weeks from the decision date for the digital ID to reach the selected pick-up location, unless you have selected any mobile pickup point.' e-resident.gov.ee shows 'Card delivery 2 - 5 weeks'. The card must be collected within 6 months of arriving (e-Residency pickup page)."
    },
    "eresidency_card_validity_years": {
      "value": 5,
      "unit": "years",
      "label": "Validity period of the e-Residency digital ID card",
      "source_url": "https://www.politsei.ee/en/instructions/e-resident-s-digital-id/frequently-asked-questions",
      "checked_at": "2026-10-03",
      "notes": "PBGB FAQ: 'E-resident's digital IDs are valid for 5 years.' e-Residency blog: cards issued since 1 May 2018 expire 5 years after issue. Renewal fee is 150 euros."
    },
    "company_registration_state_fee": {
      "value": 265,
      "unit": "EUR",
      "label": "State fee for registering an OÜ online (expedited procedure)",
      "source_url": "https://abiinfo.rik.ee/en/applications-and-dashboard/establishment-new-legal-person/establishment-private-limited-company",
      "checked_at": "2026-10-03",
      "notes": "RIK: 'The state fee for founding a private limited company electronically is 265 €.' Statutory Fees Act § 62(2): 'A statutory fee of 200 euros and, in case of entry in the register based on a petition for entry by expedited procedure, a statutory fee of 265 euros is paid for entry of a private limited company' (English translation in force 01.08.2026–29.10.2026; the Estonian text in force on 2026-10-03 says the same and its amendment history lists no adopted change to § 62(2)). e-resident.gov.ee/start-a-company also lists 265 €. A government draft amendment (dated 16.02.2026) proposes raising the fees from 1 January 2027; no adopted change was found on 2026-10-03, so re-check before then. Statute: https://www.riigiteataja.ee/en/eli/ee/520072026013/consolide/current"
    },
    "company_registration_days_typical": {
      "value": 1,
      "unit": "working days",
      "label": "Time limit for the registrar to review an online OÜ application under the expedited procedure",
      "source_url": "https://www.riigiteataja.ee/en/eli/ee/518032025010/consolide/current",
      "checked_at": "2026-10-03",
      "notes": "Commercial Register Act § 42(2): 'In expedited procedure, a petition for entry is reviewed not later than during the next working day after the date of receipt of the petition.' The standard procedure (§ 41(3)) is within five working days. Applications arriving after the end of a working day count as received the next working day. The registrar can ask for corrections, which extends the process. e-resident.gov.ee/start-a-company describes filling in the application as '15 min - 1 hour'."
    },
    "share_capital_min": {
      "value": 0.01,
      "unit": "EUR",
      "label": "Minimum share capital of an OÜ",
      "source_url": "https://abiinfo.rik.ee/en/applications-and-dashboard/establishment-new-legal-person/establishment-private-limited-company",
      "checked_at": "2026-10-03",
      "notes": "RIK: 'The minimum capital of a [private limited company] is 0.01€ (if there is one shareholder). The minimum share amount of every shareholder is at least 0.01 €.' Commercial Code § 148(1): 'The minimum nominal value of a share shall be one cent.' (https://www.riigiteataja.ee/en/eli/ee/527022024004/consolide/current)"
    },
    "annual_report_deadline_months": {
      "value": 6,
      "unit": "months",
      "label": "Deadline to submit the annual report after the financial year ends",
      "source_url": "https://www.rik.ee/en/e-business-register/annual-report",
      "checked_at": "2026-10-03",
      "notes": "RIK: 'The annual report ... must be submitted ... within six (6) months of the end of the financial year.' Commercial Code § 179(4): submitted to the commercial register 'within six months after the end of a financial year'. The registrar may fine the company and the persons obliged to submit it."
    },
    "liquidation_creditor_claim_period_months": {
      "value": 4,
      "unit": "months",
      "label": "Period for creditors to submit claims after the liquidation notice is published",
      "source_url": "https://www.riigiteataja.ee/en/eli/ee/527022024004/consolide/current",
      "checked_at": "2026-10-03",
      "notes": "Commercial Code § 212(3) and § 213: creditors notify the liquidators of their claims 'within four months after publication of the notice' in Ametlikud Teadaanded. RIK's dissolution guide confirms 'within four months of the publication of the notice'. Publishing the notice costs a state fee of 7 euros (Statutory Fees Act § 85)."
    },
    "liquidation_registration_state_fee": {
      "value": 25,
      "unit": "EUR",
      "label": "State fee for registering an OÜ's dissolution (an amendment entry in the commercial register)",
      "source_url": "https://www.riigiteataja.ee/en/eli/ee/520072026013/consolide/current",
      "checked_at": "2026-10-03",
      "notes": "Statutory Fees Act § 63(2): 'A statutory fee of 25 euros is paid for the entry of an amendment concerning a private limited company ... in the commercial register.' Entering the dissolution and liquidators is filed as an application in the RIK portal, which shows the fee before signing. § 23(1) clause 2: no statutory fee is charged for the 'deletion of an undertaking ... from the commercial register', so the final deletion entry is free. Other costs: 7 euros to publish the liquidation notice in Ametlikud Teadaanded (§ 85), and 200 euros to reinstate a company deleted for not filing annual reports or lacking a contact person (§ 62(4)). English translation in force 01.08.2026–29.10.2026."
    },
    "cit_rate_distribution": {
      "value": 22,
      "unit": "%",
      "label": "Corporate income tax rate on distributed profit (share of the gross distribution)",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends",
      "checked_at": "2026-10-03",
      "effective_from": "2025-01-01",
      "previous_value": 20,
      "notes": "EMTA: 'Starting from 2025, dividends are only taxed at the company level in Estonia with income tax at the rate of 22/78.' Before 2025 the rate was 20/80. 22% of the gross distribution equals 22/78 of the net amount. Unchanged in 2026 (EMTA tax rates page, updated 26.03.2026). An increase planned for 2026 was dropped: 'The income tax rate for both companies and individuals will remain at 22%' (Government of Estonia, 24.09.2025, https://valitsus.ee/en/news/government-approved-2026-state-budget)."
    },
    "personal_income_tax_rate": {
      "value": 22,
      "unit": "%",
      "label": "Personal income tax rate",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/tax-rates",
      "checked_at": "2026-10-03",
      "effective_from": "2025-01-01",
      "previous_value": 20,
      "notes": "EMTA tax rates (updated 26.03.2026): 2026 and 2025 'The rate of withheld income tax is 22%'; 2024: 20%. The increase to 24% legislated in June 2025 for 2026 was repealed before taking effect (Government of Estonia 24.09.2025: rate 'will remain at 22%'). 2026 basic exemption for residents: 700 euros per month (8,400 per year), no longer income-dependent; 776/month at pensionable age. Checked again on 2026-10-03: no 2027 rate is listed on the EMTA page."
    },
    "social_tax_rate": {
      "value": 33,
      "unit": "%",
      "label": "Social tax rate (paid by the company on salary and board member fees)",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/social-tax",
      "checked_at": "2026-10-03",
      "notes": "EMTA (updated 20.07.2026): 'The social tax rate is 33% (13% in some cases) on the taxable amount.' Unchanged 2024–2026 (tax rates page). Payable on salaries and on remuneration of members of management bodies; persons covered by another country's social security (A1 certificate or a social security agreement) may be exempt."
    },
    "social_tax_min_monthly_base": {
      "value": 886,
      "unit": "EUR/month",
      "label": "Minimum monthly social tax base for employees",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/social-tax",
      "checked_at": "2026-10-03",
      "effective_from": "2026-01-01",
      "previous_value": 820,
      "notes": "EMTA: 'In 2026, the monthly rate on which the minimum social tax liability is based is 886 euros, i.e. the minimum social tax liability for the employer is 292.38 euros per month.' 2025: 820; 2024: 725 (tax rates page). Set yearly in the state budget. Social Tax Act § 2(2) applies the minimum to remuneration paid to 'employees or officials'; EMTA lists exceptions (e.g. pensioners, students, parents of young children). EMTA's page doesn't say explicitly whether the minimum applies to board member fees, and third-party sources disagree, so content should say 'check'. The 2027 rate will be set in the 2027 state budget act (bill 1037 SE was before the Riigikogu on 2026-10-03, not adopted); re-check in January 2027."
    },
    "unemployment_insurance_employee_rate": {
      "value": 1.6,
      "unit": "%",
      "label": "Unemployment insurance premium withheld from the employee",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/unemployment-insurance-premiums",
      "checked_at": "2026-10-03",
      "notes": "EMTA (updated 16.12.2025): 'From 1 January 2025 until the end of 2028, the employee's contribution rate is 1.6% and the employer's contribution rate is 0.8%.' On 17 September 2026 the government set the same rates (1.6% and 0.8%) for 2027–2030 by regulation, in force from 1 January 2027 (government sitting of 17.09.2026, https://valitsus.ee/uudised/valitsuse-17926-istungi-kommenteeritud-paevakord). Members of management or controlling bodies are generally not insured, so no premium on board member fees unless there is also an employment contract."
    },
    "unemployment_insurance_employer_rate": {
      "value": 0.8,
      "unit": "%",
      "label": "Unemployment insurance premium paid by the employer",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/unemployment-insurance-premiums",
      "checked_at": "2026-10-03",
      "notes": "EMTA: employer's rate 0.8% from 1 January 2025 until the end of 2028; on 17 September 2026 the government kept 0.8% (and 1.6% for the employee) for 2027–2030, from 1 January 2027. Not payable on board member fees (members of management bodies) unless there is also an employment contract."
    },
    "funded_pension_rate": {
      "value": 2,
      "unit": "%",
      "label": "Funded pension (II pillar) contribution rate for Estonian residents who have joined",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/contributions-mandatory-funded-pension",
      "checked_at": "2026-10-03",
      "notes": "Default 2%; since 1 January 2025 a person may apply for 4% or 6% (EMTA tax rates page: '2%, 4% or 6%, depending on a person's application'). Applies only to Estonian residents who have joined the second pillar; non-residents are not covered."
    },
    "dividend_withholding_rate_nonresident_individual": {
      "value": 0,
      "unit": "%",
      "label": "Estonian income tax withheld on dividends paid to non-resident individuals from fully taxed profit",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/taxation-dividends",
      "checked_at": "2026-10-03",
      "notes": "EMTA (page updated 17.10.2025): 'Starting from 2025, dividends are only taxed at the company level in Estonia with income tax at the rate of 22/78. Thus, from 2025, the tax relief for regularly paid dividends and the lower income tax rate of 14/86 on dividends, and the 7% rate of withheld income tax on dividends paid to natural persons no longer apply in Estonia.' Transitional exception: when a company redistributes dividends it received that were taxed at 14/86 (before 31.12.2024), 7% is still withheld for natural persons."
    },
    "vat_standard_rate": {
      "value": 24,
      "unit": "%",
      "label": "Standard VAT rate",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax",
      "checked_at": "2026-10-03",
      "effective_from": "2025-07-01",
      "previous_value": 22,
      "notes": "EMTA: 'From 1 July 2025, the standard rate of VAT in Estonia is 24% instead of 22%.' Made permanent (Riigikogu, 18.06.2025: the increase to 24% 'will become indefinite', https://www.riigikogu.ee/en/pressiteated/the-riigikogu-passed-16-acts/). Reduced rates 13%, 9% and 0%. No rate change announced for 2027."
    },
    "vat_registration_threshold": {
      "value": 40000,
      "unit": "EUR",
      "label": "Annual taxable turnover above which VAT registration is required",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/obligation-register-taxable-person",
      "checked_at": "2026-10-03",
      "notes": "EMTA (updated 20.02.2026): registration is required when taxable supply with place of supply in Estonia 'exceeds 40,000 euros from the beginning of the year' (calendar year). The calculation changed from 1 January 2025 (see the 'Threshold calculation from 1 January 2025' page). A foreign business without an Estonian permanent establishment is generally not obliged but may register voluntarily."
    },
    "vat_registration_deadline_working_days": {
      "value": 3,
      "unit": "working days",
      "label": "Time to apply for VAT registration after passing the threshold",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/obligation-register-taxable-person",
      "checked_at": "2026-10-03",
      "notes": "EMTA: the application must be submitted within three working days of exceeding the threshold. The person is registered from the day the threshold was exceeded."
    },
    "vat_return_deadline_day_of_month": {
      "value": 20,
      "unit": "day of month",
      "label": "Day of the following month by which the VAT return (KMD) is due",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/filing-vat-returns-and-reports",
      "checked_at": "2026-10-03",
      "notes": "EMTA (updated 26.05.2026): 'The deadline for submitting both a VAT return and a report on intra-Community supply is the 20th day of the month following the taxable period.' From 1 January 2027 the separate report on intra-Community supply (VD) is abolished and its data move into the VAT return (enacted amendment, RT I, 03.12.2024, 2); the 20th-day deadline is not stated to change."
    },
    "tsd_deadline_day_of_month": {
      "value": 10,
      "unit": "day of month",
      "label": "Day of the following month by which the income and social tax return (TSD) is due",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/income-and-social-taxes/submission-declaration-form-tsd",
      "checked_at": "2026-10-03",
      "notes": "EMTA (updated 25.06.2026): form TSD 'is submitted by the 10th day of the month following the month the payment was made.' Dividend CIT is also declared (TSD annex 7) and paid by the 10th. EMTA describes a data-based way to send salary data from accounting software from 1 October 2026; it is a technical channel and does not change the deadline."
    },
    "xolo_leap_starter_monthly_fee": {
      "value": 59,
      "unit": "EUR/month",
      "label": "Xolo Leap Starter publicly listed monthly price (excl. VAT)",
      "source_url": "https://www.xolo.io/zz-en/pricing",
      "checked_at": "2026-10-03",
      "xolo_price": true,
      "notes": "Pricing page, Xolo Leap 'Starter': '€59 /month'. Condition: '*Available for your first 12 months or until you reach revenue of €4000'. Page footer: 'All prices excluding VAT'. Starter allows 1 shareholder/board member. Annual report and 'Estonian VAT collection & declaration' ticked for all four tiers."
    },
    "xolo_leap_starter_revenue_limit": {
      "value": 4000,
      "unit": "EUR",
      "label": "Revenue up to which Xolo lists Xolo Leap Starter as available",
      "source_url": "https://www.xolo.io/zz-en/pricing",
      "checked_at": "2026-10-03",
      "xolo_price": true,
      "notes": "Pricing page, Xolo Leap 'Starter': '*Available for your first 12 months or until you reach revenue of €4000'. A condition of a listed price, governed by SHOW_XOLO_PRICES like the price itself."
    },
    "xolo_leap_standard_monthly_fee": {
      "value": 99,
      "unit": "EUR/month",
      "label": "Xolo Leap Standard publicly listed monthly price (excl. VAT)",
      "source_url": "https://www.xolo.io/zz-en/pricing",
      "checked_at": "2026-10-03",
      "xolo_price": true,
      "notes": "Pricing page, Xolo Leap 'Standard': '€99 /month', 'No revenue limits for your business'. 'All prices excluding VAT'. 1 shareholder/board member."
    },
    "xolo_leap_pro_monthly_fee": {
      "value": 139,
      "unit": "EUR/month",
      "label": "Xolo Leap Pro publicly listed monthly price (excl. VAT)",
      "source_url": "https://www.xolo.io/zz-en/pricing",
      "checked_at": "2026-10-03",
      "xolo_price": true,
      "notes": "Pricing page, Xolo Leap 'Pro': '€139 /month'. A promotion is shown ('Two months on us! Save €278*', '€0 for 2 months', minimum 6-month commitment); the listed monthly price is €139. 'All prices excluding VAT'. Up to 2 shareholders (private people) or board members; adds OSS reporting for digital services and investment activities."
    },
    "xolo_leap_premium_monthly_fee": {
      "value": 259,
      "unit": "EUR/month",
      "label": "Xolo Leap Premium publicly listed monthly price (excl. VAT)",
      "source_url": "https://www.xolo.io/zz-en/pricing",
      "checked_at": "2026-10-03",
      "xolo_price": true,
      "notes": "Pricing page, Xolo Leap 'Premium': 'From* €259 /month', '* Based on the complexity and volume of your business'. A 'from' price. 'All prices excluding VAT'. Up to 5 shareholders or board members."
    },
    "xolo_go_monthly_fee": {
      "value": 0,
      "unit": "EUR/month",
      "label": "Xolo Go publicly listed monthly price",
      "source_url": "https://www.xolo.io/zz-en/pricing",
      "checked_at": "2026-10-03",
      "xolo_price": true,
      "notes": "Pricing page, Xolo Go: '€0 /month, pay-as-you-go'. Go page: no monthly subscription fee."
    },
    "xolo_go_payout_fee_percent": {
      "value": 5,
      "unit": "%",
      "label": "Xolo Go service fee on each payout",
      "source_url": "https://www.xolo.io/zz-en/go",
      "checked_at": "2026-10-03",
      "xolo_price": true,
      "notes": "Xolo Go page: 'a flat-rate fee of 5% and 0.9% processing fee whenever you withdraw funds to your personal bank account'. The same 5% + 0.9% applies to business purchases expensed through the Xolo Go dashboard. Pricing page shows the combined '5.9% fee on payouts to personal bank account'. Prices exclude VAT."
    },
    "xolo_go_processing_fee_percent": {
      "value": 0.9,
      "unit": "%",
      "label": "Xolo Go payment processing fee on each payout",
      "source_url": "https://www.xolo.io/zz-en/go",
      "checked_at": "2026-10-03",
      "xolo_price": true,
      "notes": "Xolo Go page: '0.9% processing fee whenever you withdraw funds to your personal bank account' (in addition to the 5% fee)."
    },
    "bank_lhv_opening_fee": {
      "value": 300,
      "unit": "EUR",
      "label": "LHV business account opening fee",
      "source_url": "https://www.lhv.ee/en/price-list",
      "checked_at": "2026-10-03",
      "notes": "LHV price list (valid as of 01.05.2024), 'Non-residents': account opening application fee 300 € for a legal entity with at least 25% ownership by non-residents or foreign legal entities, or a non-resident ultimate beneficiary (i.e. a typical e-resident's OÜ). Not refunded if LHV declines or the applicant cancels. No VAT shown. Same figures on https://www.lhv.ee/en/non-residents. Note: /en/pricelist returns 403; /en/price-list works."
    },
    "bank_lhv_monthly_fee": {
      "value": 30,
      "unit": "EUR/month",
      "label": "LHV business account monthly fee",
      "source_url": "https://www.lhv.ee/en/price-list",
      "checked_at": "2026-10-03",
      "notes": "LHV price list, 'Non-residents': 'Monthly fee' 30 € for the same category of legal entity. No VAT shown."
    },
    "bank_wise_opening_fee": {
      "value": 50,
      "unit": "EUR",
      "label": "Wise Business account setup fee",
      "source_url": "https://wise.com/ee/pricing/business",
      "checked_at": "2026-10-03",
      "notes": "Wise Estonia business pricing: 'All in for 50 EUR — Get every Wise Business feature for one set-up fee'; 'Getting account details to receive in 22 currencies: 50 EUR'; registering is free. One-time. VAT not mentioned."
    },
    "bank_wise_monthly_fee": {
      "value": 0,
      "unit": "EUR/month",
      "label": "Wise Business monthly fee",
      "source_url": "https://wise.com/ee/pricing/business",
      "checked_at": "2026-10-03",
      "notes": "The Estonia business fee table lists no monthly or subscription fee (registering free, holding money free, one-time 50 EUR set-up). Wise's own articles also state Wise Business has no monthly fees."
    },
    "bank_wise_opening_days_typical": {
      "value": 10,
      "unit": "working days",
      "label": "Time Wise says its business verification review usually takes (upper end)",
      "source_url": "https://wise.com/help/articles/2769792/what-do-i-need-to-get-my-business-verified",
      "checked_at": "2026-10-03",
      "notes": "Wise Help Centre: 'If additional verification is needed after you pay the fee or fund a transfer, our team will review your information or documents. This review usually takes up to 10 working days.' Setting up takes 'a few minutes' (https://wise.com/help/articles/2961337). Value is the upper end, for planning."
    },
    "bank_revolut_opening_fee": {
      "value": 0,
      "unit": "EUR",
      "label": "Revolut Business account opening fee (entry plan)",
      "source_url": "https://www.revolut.com/en-EE/legal/business-basic-fees/",
      "checked_at": "2026-09-27",
      "notes": "Revolut Business Fees (Basic), Estonia, terms from 22 September 2026: the fee schedule lists a plan fee and card/transfer fees but no account opening fee. Page blocks plain fetches (bot challenge); read in a real browser."
    },
    "bank_revolut_monthly_fee": {
      "value": 10,
      "unit": "EUR/month",
      "label": "Revolut Business monthly fee (Basic plan)",
      "source_url": "https://www.revolut.com/en-EE/legal/business-basic-fees/",
      "checked_at": "2026-09-27",
      "notes": "Revolut Business Fees (Basic), Estonia: 'Plan fee: €10 per month'; 'Your billing cycle is monthly'. Basic is the cheapest plan on https://www.revolut.com/en-EE/business/business-account-plans/ ('Basic — From €10/month'; Grow from €35, Scale from €125, Enterprise custom). VAT not stated."
    },
    "bank_revolut_opening_days_typical": {
      "value": 5,
      "unit": "working days",
      "label": "Time Revolut says its business verification usually takes",
      "source_url": "https://help.revolut.com/en-EE/business/help/setting-up-an-account/onboarding/incorporation-details/",
      "checked_at": "2026-09-27",
      "range": [
        1,
        5
      ],
      "notes": "Revolut Help (Estonia): 'We aim to review your information within 24 hours of your application being submitted' (eligibility page) and 'The business verification process can take up to 5 business days' (business details verification page). Value is the upper end, for planning. Revolut's pages block automated fetches (403); last read in a real browser on 2026-09-27."
    },
    "legal_address_contact_person_annual_low": {
      "value": 200,
      "unit": "EUR/year",
      "label": "Typical yearly cost of a legal address and contact person service (low end)",
      "source_url": "https://www.e-resident.gov.ee/start-a-company/",
      "checked_at": "2026-10-03",
      "notes": "e-Residency 'Start a company' page: 'Legal address/Contact person: 200 - 400 € / year'. This is the programme's indicative range for service provider prices, not a state fee."
    },
    "legal_address_contact_person_annual_high": {
      "value": 400,
      "unit": "EUR/year",
      "label": "Typical yearly cost of a legal address and contact person service (high end)",
      "source_url": "https://www.e-resident.gov.ee/start-a-company/",
      "checked_at": "2026-10-03",
      "notes": "e-Residency 'Start a company' page: 'Legal address/Contact person: 200 - 400 € / year'. Indicative range for service provider prices, not a state fee."
    },
    "legal_address_contact_person_setup_days_typical": {
      "value": 7,
      "unit": "days",
      "label": "Typical time to arrange a legal address and contact person",
      "source_url": "https://www.e-resident.gov.ee/start-a-company/",
      "checked_at": "2026-10-03",
      "range": [
        1,
        7
      ],
      "notes": "e-Residency 'Start a company' page: legal address/contact person '1 day - 1 week'. Value is the upper end, for planning."
    },
    "vat_registration_decision_working_days": {
      "value": 5,
      "unit": "working days",
      "label": "Time the Tax and Customs Board has to decide on a VAT registration application",
      "source_url": "https://www.emta.ee/en/business-client/taxes-and-payment/value-added-tax/registration-vat-payer/obligation-register-taxable-person",
      "checked_at": "2026-10-03",
      "notes": "EMTA: the Tax and Customs Board decides within 'five working days as of the receipt of the application' and notifies by the next working day."
    },
    "cit_rate_retained_profit": {
      "value": 0,
      "unit": "%",
      "label": "Corporate income tax on retained (undistributed) profit",
      "source_url": "https://www.emta.ee/en/business-client/registration-business/non-residents-e-residents/tax-liabilities-companies",
      "checked_at": "2026-10-03",
      "notes": "EMTA (updated 04.11.2025): 'profits are subject to income tax at the time that profits are distributed (e.g. via dividend payment) and not when income is earned.' So retained profit is not taxed in Estonia while it stays in the company. EMTA doesn't state '0%' as such; the value expresses that rule."
    },
    "annual_report_deletion_min_months": {
      "value": 3,
      "unit": "months",
      "label": "Minimum time after the annual report due date before the registrar may delete a company that hasn't filed it",
      "source_url": "https://www.riigiteataja.ee/en/eli/ee/518032025010/consolide/current",
      "checked_at": "2026-10-03",
      "notes": "Commercial Register Act § 61: the registrar first sets a time limit with a warning of deletion, and 'a legal person may be deleted from the register if the legal person has not submitted an annual report within the time limit set by the registrar and at least three months have passed since the due date for submission provided by law.' RIK's annual report page still describes starting a supervisory procedure 'six (6) months after the expiry of the deadline', so it may be out of date. The Act (version in force since 1 January 2025) is the binding rule."
    },
    "liquidation_report_deadline_months": {
      "value": 4,
      "unit": "months",
      "label": "Time after the dissolution resolution to submit the liquidation report",
      "source_url": "https://www.riigiteataja.ee/en/eli/ee/527022024004/consolide/current",
      "checked_at": "2026-10-03",
      "notes": "Commercial Code § 211(2): the liquidation report 'must be submitted to the commercial register within four months after the adoption of the dissolution resolution.' If liquidation takes longer than 12 months, an interim liquidation report is also due (§ 211(3¹))."
    },
    "liquidation_min_months_before_deletion": {
      "value": 6,
      "unit": "months",
      "label": "Minimum time after the liquidation notice before remaining assets can be distributed or deletion requested",
      "source_url": "https://www.riigiteataja.ee/en/eli/ee/527022024004/consolide/current",
      "checked_at": "2026-10-03",
      "notes": "Commercial Code § 218(1): the deletion petition may be filed 'not earlier than six months after the entry of the dissolution ... in the commercial register and publication of the liquidation notice', and not earlier than three months after shareholders were told the final report would be presented (the three months don't apply if the sole shareholder is also the liquidator). § 216(2): assets may be distributed six months after the dissolution entry and notice (the two-month examination period doesn't apply to a single shareholder, § 216(2¹)). RIK's dissolution guide states the same six-month rule."
    },
    "estonia_individual_residency_days": {
      "value": 183,
      "unit": "days",
      "label": "Days of stay in Estonia within 12 consecutive calendar months that make an individual tax-resident (at least)",
      "source_url": "https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency",
      "checked_at": "2026-10-03",
      "notes": "EMTA: 'A natural person is a resident if his or her place of residence is in Estonia or if he or she is staying in Estonia for at least 183 days during 12 consecutive calendar months.' The same page: e-residency 'does not automatically exempt from tax liability abroad'; an e-resident's tax residency depends on place of residence, stay and personal connections."
    },
    "estonia_individual_residency_window_months": {
      "value": 12,
      "unit": "months",
      "label": "Consecutive calendar months over which those days are counted",
      "source_url": "https://www.emta.ee/en/private-client/foreigner-non-resident/tax-residency",
      "checked_at": "2026-10-03",
      "notes": "EMTA: '...at least 183 days during 12 consecutive calendar months.'"
    },
    "atad_cfc_control_threshold": {
      "value": 50,
      "unit": "%",
      "label": "EU Anti-Tax Avoidance Directive CFC control test: a participation of more than this share of voting rights, capital or profits",
      "source_url": "https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32016L1164",
      "checked_at": "2026-09-27",
      "notes": "Directive (EU) 2016/1164, art. 7(1)(a): the taxpayer, alone or with associated enterprises, holds 'more than 50 percent of the voting rights, or owns directly or indirectly more than 50 percent of capital or is entitled to receive more than 50 percent of the profits'. Art. 7(1)(b) adds a low-taxation test. It is 'more than', so prose should read 'more than <Fig>'. The ELI URL in figures.json is also valid; the TXT/HTML URL is the one that loads for automated checks."
    },
    "oecd_construction_pe_months": {
      "value": 12,
      "unit": "months",
      "label": "Duration a building site or construction or installation project must exceed to be a permanent establishment under the OECD Model Tax Convention",
      "source_url": "https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/11/the-2025-update-to-the-oecd-model-tax-convention_c7031e1b/5798080f-en.pdf",
      "checked_at": "2026-10-03",
      "notes": "OECD Model art. 5(3): such a project 'constitutes a permanent establishment only if it lasts more than twelve months'. The 2025 Update (adopted 18.11.2025) still refers to 'the twelve month period in paragraph 3 of Article 5', and many countries reserve a six-month period, so actual treaties vary. oecd.org publication pages return 403 to automated fetches; this PDF on oecd.org loads."
    }
  }
}