Share capital
Also called: osakapital
The total that shareholders contribute to an OÜ in exchange for their shares, recorded in the e-Business Register.
Share capital is the total value of the contributions shareholders make to an OÜ in return for their shares. It is set in the articles of association and shown in the e-Business Register. The legal minimum is €0.01 (source: abiinfo.rik.ee, checked 3 Oct 2026).
Contributions can be made in money or, if the articles of association allow it, in assets. Under the Commercial Code (§ 140), founders must pay for their shares in full before the company is submitted for registration.
Share capital matters for two reasons. First, shareholders are generally not personally liable for the company’s debts beyond their contribution. Second, it limits payouts: a company cannot pay dividends if that would leave its net assets below its share capital plus the reserves it must keep.
To plan what else you need at registration, read What do I need to apply for e-Residency and register a company? and use the cost calculator.
General information only, not tax or legal advice. This site is not affiliated with, endorsed by or operated by the Republic of Estonia or the e-Residency programme.
Guides that use this term
Related terms: OÜ, Corporate income tax on distributions. All terms.
Sources
- Commercial Code, Riigi Teataja (Estonian State Gazette). Checked 3 Oct 2026.
- Share capital contribution, Republic of Estonia e-Residency programme (knowledge base). Checked 27 Sept 2026.
- abiinfo.rik.ee, for: Minimum share capital of an OÜ.
Figures last checked: 3 October 2026. Each figure links to its source; see all sources and dates.
Last reviewed .