In short: an Estonian private limited company (OÜ) and a Kazakh limited liability partnership (TOO) are both limited-liability companies that one person can found. They differ in the minimum capital, in how a share changes hands and in when the company's profit is taxed. 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))
- Kazakh TOO: Founded by one or more persons, with its charter capital divided into shares; the participants are not liable for its obligations and bear the risk of losses up to the value of their contributions (Law on Limited and Additional Liability Partnerships, art. 2(1))
- Minimum capital
- Estonian OÜ: Share capital in euros (Commercial Code § 136); the smallest share has a nominal value of one cent (§ 148(1))
- Kazakh TOO: At least 100 times the monthly calculation index set by the budget law, except for a small business, for which the minimum is zero (art. 23(2)); the charter capital is not checked at registration (art. 25(1))
- Transfer of a share
- Estonian OÜ: Notarised; the notary sends the notice to the register within two days (Commercial Code § 149)
- Kazakh TOO: A participant may sell a share to other participants without the consent of the partnership or the others, subject to conditions in the founding documents; a contract of alienation to which a natural person is a party is notarised (art. 29(2))
- Yearly filing
- Estonian OÜ: Annual report within six months after the end of the financial year (Commercial Code § 179)
- Kazakh TOO: 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
- Kazakh TOO: Corporate income tax on taxable income at 20 percent for activities not listed separately, with other rates for listed activities, such as 25 percent for banking by second-tier banks (Tax Code of 2025, art. 357(2))
- VAT number
- Estonian OÜ: An Estonian VAT number is an EU VAT number that customers can check in VIES
- Kazakh TOO: Kazakhstan 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.
- Kazakhstan. Founding documents of one or more founders (Law on Limited and Additional Liability Partnerships, art. 2), the minimum charter capital or, for a small business, none (art. 23), and a notarised contract when a natural person transfers a share (art. 29).
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 Kazakh companies, and this page states no Kazakh register fee.
Timeline
The Kazakh 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 Kazakhstan, see Estonian company run from Kazakhstan.
- Opening a bank or payment account is decided by the bank or payment institution in both countries.
- The Kazakh figures are those of the Russian texts 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
- Kazakhstan: Law «On Limited and Additional Liability Partnerships» of 22 April 1998 No 220-I, articles 2, 23, 25 and 29; Tax Code of 18 July 2025 No 214-VIII, article 357 — Adilet, the official legal information system, Russian texts 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.