In short: an Estonian private limited company (OÜ) and a Maltese private limited liability company (Ltd) are both limited-liability companies. They differ in the minimum capital, in when a single member is allowed 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))
- Maltese Ltd: A private company's minimum capital is subscribed by at least two persons (Companies Act, art. 72(1)); a private exempt company may have a single member if its objects state its main activity and its business consists principally of that activity (art. 212(1))
- Minimum capital
- Estonian OÜ: Share capital in euros (Commercial Code § 136); the smallest share has a nominal value of one cent (§ 148(1))
- Maltese Ltd: Authorised share capital of at least 1 164.69 euros, fully subscribed in the memorandum when it equals that minimum (art. 72(1) and (2)); the shares are paid up on allotment to at least 20 percent of their nominal value (art. 87)
- Transfer of a share
- Estonian OÜ: Notarised; the notary sends the notice to the register within two days (Commercial Code § 149)
- Maltese Ltd: A transfer of shares is made in writing (art. 118(1))
- Yearly filing
- Estonian OÜ: Annual report within six months after the end of the financial year (Commercial Code § 179)
- Maltese Ltd: 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
- Maltese Ltd: Tax at 35 cents on every euro of a company's chargeable income (Income Tax Act, art. 56(6))
- VAT number
- Estonian OÜ: An Estonian VAT number is an EU VAT number that customers can check in VIES
- Maltese Ltd: Malta is 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.
- Malta. A memorandum with at least 1 164.69 euros of authorised capital subscribed (Companies Act, art. 72), at least 20 percent paid up on allotment (art. 87), and, for a single member, the conditions of art. 212.
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 Maltese companies, and this page states no Maltese register fee.
Timeline
The Maltese 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 Malta, see Estonian company run from Malta.
- Opening a bank or payment account is decided by the bank or payment institution in both countries.
- The Maltese income tax has more rules than the company rate named here; whether any of them apply is a question for a Maltese tax adviser.
- The Maltese figures are those of the 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
- Malta: Companies Act (Cap. 386), articles 72, 87, 118 and 212; Income Tax Act (Cap. 123), article 56(6) — Legislation Malta, 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.