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.
C-Corp
Delaware C-Corporation
The default structure for venture-backed US startups. Issues common and preferred stock, qualifies for QSBS, and is the entity every US VC and accelerator expects.
| Attribute | 🇪🇪 Estonia Private Limited Company (OÜ) | 🇺🇸 Delaware C-Corporation |
|---|---|---|
| Entity type | OÜ | C-Corp |
| Setup cost (typical, USD) | $600 | $800 |
| Annual maintenance (typical, USD) | $1,200 | $1,200 |
| Setup time (typical) | 3 days | 3 days |
| Corporate tax | 24% | 21% |
| VAT / GST | 22% | — |
| Dividend withholding | 0% | 30% |
| Min directors / shareholders | 1 / 1 | 1 / 1 |
| Residency required | No | No |
| Beneficial ownership public | Yes (public registry) | Confidential |
| Banking difficulty (1=easy, 5=hard) | 4 / 5 | 2 / 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.