In short: an Estonian private limited company (OÜ) and a Pakistani private company limited by shares are both companies whose owners' liability is limited, and in Pakistan one person can form a single member company. They differ in the number of founders, 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)); Pakistani private company: A company whose articles restrict the right to transfer its shares, limit its members to fifty (not counting employees) and prohibit any invitation to the public to subscribe for its shares (Companies Act, 2017, section 2(1)(49))
Founders: Estonian OÜ: One founder is enough; at a notary in Tallinn or by power of attorney, or online without a notary for a founder with an e-residency card or Estonian ID card; Pakistani private company: Two or more persons form a private company by subscribing a memorandum of association; one person may form a single member company and nominates a person who, on the member's death, transfers the shares to the heirs (section 14(1)); a single member company is one with only one member (section 2(1)(65))
Capital: Estonian OÜ: Share capital in euros (Commercial Code § 136); the smallest share has a nominal value of one cent (§ 148(1)); Pakistani private company: Not covered by the sections used here
Transfer of a share: Estonian OÜ: Notarised; the notary sends the notice to the register within two days (Commercial Code § 149); Pakistani private company: A member who wants to sell shares notifies the board, which within ten days offers them to the other members in proportion to their holdings; only shares that the members decline or leave over may be sold to another person (section 76); a transfer is registered on an application with a duly stamped instrument signed by both parties, and the company completes it within fifteen days (section 74(1))
Yearly filing: Estonian OÜ: Annual report within six months after the end of the financial year (Commercial Code § 179); Pakistani private company: 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; Pakistani private company: The rate of tax on the taxable income of a company other than a banking company or a small company is 29 percent, and 20 percent for a small company (Income Tax Ordinance, 2001, First Schedule, Part I, Division II)
VAT number: Estonian OÜ: An Estonian VAT number is an EU VAT number that customers can check in VIES; Pakistani private company: Pakistan 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.
Pakistan. A memorandum of association subscribed by two or more persons, or by one for a single member company (Companies Act, 2017, section 14(1)), articles that restrict share transfers (section 2(1)(49)), and the members' pre-emption on every sale (section 76).

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 Pakistani companies, and this page states no Pakistani register fee.

Timeline

The Pakistani sections 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 Pakistan, see Estonian company run from Pakistan.
Opening a bank or payment account is decided by the bank or payment institution in both countries.
The Companies Act is quoted from the text published on Pakistan Code, the official portal of the Ministry of Law and Justice, which includes amendments up to 2021; later amendments, if any, are not reflected. Figures 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

Pakistan: Companies Act, 2017, sections 2(1)(49), 2(1)(65), 14, 74 and 76 — Pakistan Code, read on 22 October 2026; Income Tax Ordinance, 2001, First Schedule — Federal Board of Revenue, amended up to 30 June 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 Pakistani private company: the official facts compared