Sources and figures
Every source this site relies on, and every figure with its value, source and the date it was last checked.
The oldest check in the dataset is from 27 September 2026. The full dataset is available as JSON under the Creative Commons Attribution 4.0 licence. See the methodology for how figures are checked.
Official sources
| Source | Publisher | Last checked |
|---|---|---|
| e-Residency | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Become an e-resident | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| e-Residency knowledge base | Republic of Estonia e-Residency programme | 27 Sept 2026 |
| Start an EU company online | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Understanding cross-border taxes | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Income and social taxes | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Social tax | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Value added tax | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Taxation of non-resident’s Estonian income | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Tax residency | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| e-Business Register | Centre of Registers and Information Systems (RIK) | 3 Oct 2026 |
| e-Business Register Portal | Centre of Registers and Information Systems (RIK) | 3 Oct 2026 |
| State fees for establishing a private limited company | Centre of Registers and Information Systems (RIK) | 3 Oct 2026 |
| Annual reports | Centre of Registers and Information Systems (RIK) | 3 Oct 2026 |
| Commercial Code | Riigi Teataja (Estonian State Gazette) | 3 Oct 2026 |
| Income Tax Act | Riigi Teataja (Estonian State Gazette) | 3 Oct 2026 |
| Value Added Tax Act | Riigi Teataja (Estonian State Gazette) | 27 Sept 2026 |
| Accounting Act | Riigi Teataja (Estonian State Gazette) | 3 Oct 2026 |
| Model Tax Convention on Income and on Capital (condensed version, 2017) | OECD | 27 Sept 2026 |
| Tax residency rules by jurisdiction | OECD | 27 Sept 2026 |
| Designing Effective Controlled Foreign Company Rules, Action 3: 2015 Final Report | OECD | 27 Sept 2026 |
| Council Directive (EU) 2016/1164 (Anti-Tax Avoidance Directive) | EUR-Lex (European Union) | 27 Sept 2026 |
| Your Europe: income taxes abroad | European Union | 3 Oct 2026 |
| Tax liabilities of companies established by e-residents | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Responsibilities of e-residents | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Share capital contribution | Republic of Estonia e-Residency programme (knowledge base) | 27 Sept 2026 |
| e-Residency Marketplace | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Commercial Register Act | Riigi Teataja (Estonian State Gazette) | 3 Oct 2026 |
| Determining residency (non-residents and e-residents) | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Submission of declaration form TSD | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Filing VAT returns and reports | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Authorisation for economic activity | Financial Intelligence Unit (Estonia) | 3 Oct 2026 |
| Taxation of dividends | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Tax rates | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Unemployment insurance premiums | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Contributions to mandatory funded pension | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| Registration as a VAT payer | Estonian Tax and Customs Board (EMTA) | 3 Oct 2026 |
| How to apply for Estonian e-Residency | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Where to pick up your e-Residency card | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Business banking and payment solutions | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Why an Estonian bank account is not necessary for most e-residents | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| How do e-residents pay taxes? | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Voluntary VAT registration in Estonia explained | Republic of Estonia e-Residency programme | 3 Oct 2026 |
| Establishment of a private limited company | Centre of Registers and Information Systems (RIK) | 3 Oct 2026 |
| Important updates to e-Residency: what's changing in 2026 and beyond | Republic of Estonia e-Residency programme | 3 Oct 2026 |
Provider pages
Provider prices and account-opening times come only from each provider's own public pages.
| Source | Provider | Last checked |
|---|---|---|
| Xolo pricing | Xolo | 3 Oct 2026 |
| LHV price list | LHV Pank | 3 Oct 2026 |
| Wise Business pricing | Wise | 3 Oct 2026 |
| Revolut Business plans | Revolut | 27 Sept 2026 |
| Xolo Leap | Xolo | 3 Oct 2026 |
| Xolo Go | Xolo | 3 Oct 2026 |
| Does Xolo Go require e-Residency? | Xolo | 3 Oct 2026 |
Every figure
| Figure | Value | Source | Last checked |
|---|---|---|---|
| e-Residency application state fee | €150 | politsei.ee | 3 Oct 2026 |
| e-Residency state fee announced for new applications and renewals In force from 1 Jan 2027 | €165 | e-resident.gov.ee | 3 Oct 2026 |
| Time within which the e-Residency application decision is made | 30 days | politsei.ee | 3 Oct 2026 |
| Typical time from approval until the digital ID card is ready for pickup | 2–5 weeks | politsei.ee | 3 Oct 2026 |
| Validity period of the e-Residency digital ID card | 5 years | politsei.ee | 3 Oct 2026 |
| State fee for registering an OÜ online (expedited procedure) | €265 | abiinfo.rik.ee | 3 Oct 2026 |
| Time limit for the registrar to review an online OÜ application under the expedited procedure | 1 working day | riigiteataja.ee | 3 Oct 2026 |
| Minimum share capital of an OÜ | €0.01 | abiinfo.rik.ee | 3 Oct 2026 |
| Deadline to submit the annual report after the financial year ends | 6 months | rik.ee | 3 Oct 2026 |
| Period for creditors to submit claims after the liquidation notice is published | 4 months | riigiteataja.ee | 3 Oct 2026 |
| State fee for registering an OÜ's dissolution (an amendment entry in the commercial register) | €25 | riigiteataja.ee | 3 Oct 2026 |
| Corporate income tax rate on distributed profit (share of the gross distribution) In force from 1 Jan 2025 | 22% | emta.ee | 3 Oct 2026 |
| Personal income tax rate In force from 1 Jan 2025 | 22% | emta.ee | 3 Oct 2026 |
| Social tax rate (paid by the company on salary and board member fees) | 33% | emta.ee | 3 Oct 2026 |
| Minimum monthly social tax base for employees In force from 1 Jan 2026 | €886 per month | emta.ee | 3 Oct 2026 |
| Unemployment insurance premium withheld from the employee | 1.6% | emta.ee | 3 Oct 2026 |
| Unemployment insurance premium paid by the employer | 0.8% | emta.ee | 3 Oct 2026 |
| Funded pension (II pillar) contribution rate for Estonian residents who have joined | 2% | emta.ee | 3 Oct 2026 |
| Estonian income tax withheld on dividends paid to non-resident individuals from fully taxed profit | 0% | emta.ee | 3 Oct 2026 |
| Standard VAT rate In force from 1 Jul 2025 | 24% | emta.ee | 3 Oct 2026 |
| Annual taxable turnover above which VAT registration is required | €40,000 | emta.ee | 3 Oct 2026 |
| Time to apply for VAT registration after passing the threshold | 3 working days | emta.ee | 3 Oct 2026 |
| Day of the following month by which the VAT return (KMD) is due | 20th | emta.ee | 3 Oct 2026 |
| Day of the following month by which the income and social tax return (TSD) is due | 10th | emta.ee | 3 Oct 2026 |
| Xolo Leap Starter publicly listed monthly price (excl. VAT) | €59 per month | xolo.io | 3 Oct 2026 |
| Revenue up to which Xolo lists Xolo Leap Starter as available | €4,000 | xolo.io | 3 Oct 2026 |
| Xolo Leap Standard publicly listed monthly price (excl. VAT) | €99 per month | xolo.io | 3 Oct 2026 |
| Xolo Leap Pro publicly listed monthly price (excl. VAT) | €139 per month | xolo.io | 3 Oct 2026 |
| Xolo Leap Premium publicly listed monthly price (excl. VAT) | €259 per month | xolo.io | 3 Oct 2026 |
| Xolo Go publicly listed monthly price | €0 per month | xolo.io | 3 Oct 2026 |
| Xolo Go service fee on each payout | 5% | xolo.io | 3 Oct 2026 |
| Xolo Go payment processing fee on each payout | 0.9% | xolo.io | 3 Oct 2026 |
| LHV business account opening fee | €300 | lhv.ee | 3 Oct 2026 |
| LHV business account monthly fee | €30 per month | lhv.ee | 3 Oct 2026 |
| Wise Business account setup fee | €50 | wise.com | 3 Oct 2026 |
| Wise Business monthly fee | €0 per month | wise.com | 3 Oct 2026 |
| Time Wise says its business verification review usually takes (upper end) | 10 working days | wise.com | 3 Oct 2026 |
| Revolut Business account opening fee (entry plan) | €0 | revolut.com | 27 Sept 2026 |
| Revolut Business monthly fee (Basic plan) | €10 per month | revolut.com | 27 Sept 2026 |
| Time Revolut says its business verification usually takes | 1–5 working days | help.revolut.com | 27 Sept 2026 |
| Typical yearly cost of a legal address and contact person service (low end) | €200 per year | e-resident.gov.ee | 3 Oct 2026 |
| Typical yearly cost of a legal address and contact person service (high end) | €400 per year | e-resident.gov.ee | 3 Oct 2026 |
| Typical time to arrange a legal address and contact person | 1–7 days | e-resident.gov.ee | 3 Oct 2026 |
| Time the Tax and Customs Board has to decide on a VAT registration application | 5 working days | emta.ee | 3 Oct 2026 |
| Corporate income tax on retained (undistributed) profit | 0% | emta.ee | 3 Oct 2026 |
| Minimum time after the annual report due date before the registrar may delete a company that hasn't filed it | 3 months | riigiteataja.ee | 3 Oct 2026 |
| Time after the dissolution resolution to submit the liquidation report | 4 months | riigiteataja.ee | 3 Oct 2026 |
| Minimum time after the liquidation notice before remaining assets can be distributed or deletion requested | 6 months | riigiteataja.ee | 3 Oct 2026 |
| Days of stay in Estonia within 12 consecutive calendar months that make an individual tax-resident (at least) | 183 days | emta.ee | 3 Oct 2026 |
| Consecutive calendar months over which those days are counted | 12 months | emta.ee | 3 Oct 2026 |
| EU Anti-Tax Avoidance Directive CFC control test: a participation of more than this share of voting rights, capital or profits | 50% | eur-lex.europa.eu | 27 Sept 2026 |
| Duration a building site or construction or installation project must exceed to be a permanent establishment under the OECD Model Tax Convention | 12 months | oecd.org | 3 Oct 2026 |
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Last reviewed .