In short: an Estonian private limited company (OÜ) and a Georgian limited liability company (LLC) are both limited-liability companies, and both countries tax company profit when it is distributed. They differ in the capital rules, in how a share changes hands and in the details of the profit tax. This page sets the facts of both side by side from the official texts; it does not say which is better for you.

The facts side by side

The company and its owners: Estonian OÜ: One founder with one share is a valid company (Commercial Code § 148(1)); a shareholder is not personally liable for the company's obligations (§ 135(2), (3)); Georgian LLC: A company whose capital is divided into shares and whose partners' liability for its obligations is limited; it is liable to its creditors with all its assets and not for its partners' obligations (Law on Entrepreneurs, art. 123)
Capital: Estonian OÜ: Share capital in euros (Commercial Code § 136); the smallest share has a nominal value of one cent (§ 148(1)); Georgian LLC: A limited liability company may have subscribed capital (art. 134(1)); the article sets no minimum
Transfer of a share: Estonian OÜ: Notarised; the notary sends the notice to the register within two days (Commercial Code § 149); Georgian LLC: Partners may transfer their shares without the consent of the company and the other partners (art. 141(1)); a decision can limit or prohibit the transfer or make it subject to consent (art. 141(2))
Yearly filing: Estonian OÜ: Annual report within six months after the end of the financial year (Commercial Code § 179); Georgian LLC: Not covered by the official texts used here
How company profit is taxed: Estonian OÜ: Corporate income tax is paid when profit is distributed; no income tax is paid on profit while it stays in the company — see how Estonia taxes company profit; Georgian LLC: Profit tax falls on the distributed profit, as well as on expenses not related to the business, free supplies and excess representation expenses (Tax Code, art. 97(1)); the amount is divided by 0.85 (art. 97(10)) and taxed at 15 percent, and at 20 percent for banks, credit unions, microfinance organisations and loan providers (art. 98(1) and (4))
VAT number: Estonian OÜ: An Estonian VAT number is an EU VAT number that customers can check in VIES; Georgian LLC: Georgia is not a member state of the European Union

This is general information, not tax advice: in Estonia the tax becomes due when profit is distributed, and LexorCorp Global does not provide tax advice. The rule and its official sources are in the guide How Estonia taxes company profit.

What each route requires

Estonia. Customer due diligence by the service provider, a registered address in the commercial register and, if the company's address is abroad, a contact person in Estonia (Commercial Register Act § 24). A ready-made company or a formation at a notary needs no e-residency.
Georgia. A limited liability company under the Law on Entrepreneurs (art. 123), with subscribed capital if the partners choose it (art. 134), and the statute's rules on transferring shares (art. 141).

How an Estonian company is obtained

Choose the route: a ready-made company that already exists, a new company formed at a notary or by power of attorney, or online formation with an e-residency card.
Order online and pay by card; the order form shows the total before you pay.
Identification. As a provider licensed by the Estonian Financial Intelligence Unit (FIU000117) we identify every client first.
Signing at a notary in Tallinn, by a power of attorney signed in your country, or digitally on the online route.
Register entry and documents in PDF by email.

Documents

For an Estonian company you are asked for an identity document and proof of address of the board members and beneficial owners; on the remote route a power of attorney signed before a notary in your country, as a rule with an apostille.

Prices of the Estonian routes

ready-made company: €900 Registered address and contact person service for one year are included. in person, €1,200 remote; with a VAT number €1,150 and €1,450;
new company: €950 Registered address and contact person service for one year are included. in person, €1,250 remote;
online formation for an e-resident: €950 Registered address and contact person service for one year are included..

The Estonian notary fees and state fees, the registered address and the contact person for the first 12 months are included in these prices. We do not form Georgian companies, and this page states no Georgian register fee.

Timeline

The Georgian texts used here set no number of days for the registration, and for Estonia this page states none either: the time depends on the notary's appointment, on customer due diligence and on the register. A ready-made company already exists, so only the transfer has to be done.

Limits of this comparison

It compares formation, capital, share transfer, yearly filing and the company's own tax rate, not the tax result for you: where a company is taxed depends on where it is managed and where its owner lives. If you will run an Estonian company from Georgia, see Estonian company run from Georgia.
Opening a bank or payment account is decided by the bank or payment institution in both countries.
The Georgian figures are those of the official English consolidated versions on the day they were read (22 October 2026) and can change.

Related service

If the Estonian route fits, start with the ready-made company packages or the list of companies for sale; ready-made or new compares the two Estonian routes.

Official sources

Georgia: Law of Georgia on Entrepreneurs, articles 123, 134 and 141; Tax Code of Georgia, articles 97 and 98 — Legislative Herald of Georgia, consolidated English versions read on 22 October 2026;
Estonia: Commercial Code §§ 135, 136, 148, 149 and 179, Commercial Register Act § 24 — Riigi Teataja; company data — e-Business Register.

This guide is general information, not legal or tax advice for your specific situation.

Sources are named in the text, without links. To see which of our services your company needs, open the Business Navigator.

Estonian company (OÜ) or Georgian LLC: the official facts compared