Taxation in Estonia is growth-friendly and allows foreign companies to optimise tax costs. Estonian tax system provides for the payment of income tax only in the case of distribution that allows foreign companies to use an Estonian company for reinvestment.
There are many statutory preferential business opportunities in Estonia. Here is one of them, which is unique in its financial and legal nature in comparison with other EU countries. According to the Estonian legislation, at the time of the company establishment there is no need to contribute its share capital (from 2,500 EUR). The articles of incorporation determine the period for the authorised capital to be contributed, which can be set from a year up to a date of payment of dividends. It should be taken into account that while the share capital is not contributed, the owner (founder) is personally liable with their unauthorised funds in the share capital.
The main taxes for companies in Estonia are available here.