Free Zones in Estonia

Choosing where to base a company in Estonia can mean the difference between a standard regime and a special economic zone with its own rules.

Corporate tax falls due on distributed profit rather than as it is earned, which changes how retained earnings are treated. A company here is recorded in the e-Business Register, and the guides below walk through which zones or special regimes exist, what they change about ownership, tax and customs, and the trade-offs against a standard setup for Estonia specifically.