In short: an Estonian private limited company (OÜ) and a Slovak spoločnosť s ručením obmedzeným (s.r.o.) are both limited-liability companies that one person can found. They differ in the minimum capital and its payment, 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)); Slovak s.r.o.: Can be founded by one person and can have at most 50 partners (Slovak Commercial Code, § 105(2) and (3)); the company is liable with all its assets, and a partner is liable up to the unpaid part of the contribution entered in the commercial register (§ 106)
Paying in before registration: Estonian OÜ: The share capital is paid in before registration; Slovak s.r.o.: At least 30 percent of each cash contribution, and in total at least half of the statutory minimum capital, before the application for registration (§ 111(1)); a company with a single founder is registered only when its capital is paid in full (§ 111(2))
Minimum capital: Estonian OÜ: Share capital in euros (Commercial Code § 136); the smallest share has a nominal value of one cent (§ 148(1)); Slovak s.r.o.: At least 5 000 euros (§ 108(1)), and each partner's contribution at least 750 euros (§ 109(1))
Transfer of a share: Estonian OÜ: Notarised; the notary sends the notice to the register within two days (Commercial Code § 149); Slovak s.r.o.: To another partner by contract with the consent of the general meeting, unless the memorandum provides otherwise (§ 115(1)); to another person only if the memorandum allows it, and the memorandum can require the general meeting's consent (§ 115(2))
Yearly filing: Estonian OÜ: Annual report within six months after the end of the financial year (Commercial Code § 179); Slovak s.r.o.: 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; Slovak s.r.o.: Income tax of a legal person: 10 percent if its taxable income in the tax period did not exceed 100 000 euros, 24 percent if it exceeded 5 000 000 euros, and 21 percent otherwise (Slovak Income Tax Act, § 15(b)(1))
VAT number: Estonian OÜ: An Estonian VAT number is an EU VAT number that customers can check in VIES; Slovak s.r.o.: Slovakia 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.
Slovakia. At least 5 000 euros of capital with contributions of at least 750 euros (Slovak Commercial Code, § 108 and 109), the minimum payments before the application for registration — in full for a single founder (§ 111), and the transfer rules of the memorandum (§ 115).

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

Timeline

The Slovak 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 Slovakia, see Estonian company run from Slovakia.
Opening a bank or payment account is decided by the bank or payment institution in both countries.
The Slovak figures are those of the versions in force 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

Slovakia: Obchodný zákonník (513/1991 Zb., version in force from 17 August 2026), § 105, 106, 108, 109, 111 and 115; Zákon o dani z príjmov (595/2003 Z. z., version in force from 1 January 2026), § 15 — Slov-Lex, 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 Slovak s.r.o.: the official facts compared