Pairwise comparison
Side-by-side reference. Setup + ongoing cost, tax stack, banking, payment processors, beneficial-ownership disclosure. For full context, click through to either jurisdiction.
Not legal, tax, or accounting advice
This page is for orientation only. Choosing a corporate structure has tax, legal, and banking consequences specific to your situation. Consult a licensed attorney and tax adviser in both your country of residence and the proposed jurisdiction before incorporating.
OÜ
Estonia Private Limited Company (OÜ)
EU-registered company you can incorporate and run 100% remotely via e-Residency. Famous for 0% retained-earnings tax — you only pay corporate tax when you distribute profits.
Ltd
Malta Private Limited Company (Ltd)
EU member with the most aggressive corporate-tax-refund regime in the bloc: 35% headline drops to ~5% effective on most trading income via the 6/7 refund. English-speaking, common-law-influenced.
| Attribute | 🇪🇪 Estonia Private Limited Company (OÜ) | 🇲🇹 Malta Private Limited Company (Ltd) |
|---|---|---|
| Entity type | OÜ | Ltd |
| Setup cost (typical, USD) | $600 | $3,000 |
| Annual maintenance (typical, USD) | $1,200 | $5,500 |
| Setup time (typical) | 3 days | 7 days |
| Corporate tax | 24% | 35% |
| VAT / GST | 22% | 18% |
| Dividend withholding | 0% | 0% |
| Min directors / shareholders | 1 / 1 | 1 / 1 |
| Residency required | No | No |
| Beneficial ownership public | Yes (public registry) | Yes (public registry) |
| Banking difficulty (1=easy, 5=hard) | 4 / 5 | 4 / 5 |
| Stripe supported | Yes | Yes |
Highlighted cells show the more attractive value on that dimension — but a single dimension rarely decides which jurisdiction is right. Read the “Best for” sections on both pages before choosing.