A company that keeps its profit untaxed
An Estonian OÜ pays no tax on profit it keeps, and 22/78 on what it distributes. Stripe supports it too.
From Estonia · Europe
For Estonian founders who sell into the US as a US vendor or raise from US investors. An Estonian OÜ already gets you Stripe and pays no tax on profit it keeps, and Mercury and Wise Business both serve founders here. Estonia doesn't make a US company resident because you run it from here, but its income still reaches your return, so read that section first.
Launch + Wyoming filing; the tax return is separate.Checked by Saais Patel, compliance reviewer.
At a glance
Mercury takes applications from founders living in Estonia. Wise Business is the usual second account.
The banks, in detailYou can form a US company while living in Estonia, without an SSN or a US visit, and Mercury and Wise Business both open for founders here. Launch starts at $351.40 in Wyoming, including our plan and state filing fee. An Estonian OÜ already gets you Stripe and pays no tax on profit it keeps, so the reason is usually US buyers or investors. The Estonian points: running a US company from here doesn't make it Estonian, but you declare its income.
Before you form
Wyoming LLC
Owner-run business selling to US customers, after advice.
Delaware C-Corp
Raising from US investors.
Both charges are the state's, before our plan, optional services and your advisers' fees. Wyoming sets a minimum yearly charge, and Delaware's franchise tax depends on how it's calculated. Staff, stock or premises in another state can bring obligations there. An S-corporation isn't an option, because nonresident aliens can't hold its shares.
Prepare the information
You don't need an Estonian company to form a US company. The EIN is the US company's tax ID. Send identity documents through a secure request, and only the ones asked for.
How it works
The state approves the company, the IRS issues the EIN and each provider approves its own account. In Estonia, you or your tax adviser handle the Tax and Customs Board; we don't file there.
You and your tax adviser
Decide whether a US company beats an OÜ for you, and how its profit will reach your Estonian return.
You leave this stage with: A structure and tax plan that fits Estonia's rules.
You choose; BaseAcross checks
We check the proposed name and provide the registered agent in the formation state. The registered office is for legal papers, not your operating address.
You leave this stage with: Confirmed filing details and a registered agent.
BaseAcross files; the state approves
We submit the formation filing and send you the state's documents once it's approved. The company exists from that approval.
You leave this stage with: State-approved formation documents.
BaseAcross
We draft the LLC Operating Agreement or corporate bylaws. Check every name and share against your passport before you sign.
You leave this stage with: Operating documents for your records, your bank and US providers.
BaseAcross prepares; the IRS issues
The EIN is a separate application after formation. Without an SSN or ITIN, it goes on Form SS-4 rather than the IRS's online tool.
You leave this stage with: The IRS's EIN confirmation once it's issued.
You apply; the providers review
Start with Mercury or Wise Business, which both serve founders living in Estonia. Use the same names, addresses and business description everywhere.
You leave this stage with: An approved account, if a provider accepts the application.
You, your US preparer and your tax adviser
Keep the company's books through the year. Put Form 5472 and your Estonian return on one calendar.
You leave this stage with: A yearly calendar with someone responsible for each filing.
Plan the wait
Published service estimates and prerequisites for a Wyoming company from Estonia
These are service estimates, not promised completion dates. The IRS and each provider set their own processing times. Names or addresses that differ between documents slow every stage.
What it costs
Charged in US dollars, with the Wyoming state fee passed on at cost. Where you live changes which bank we introduce you to, not the price.
What a Wyoming LLC costs from Estonia, line by line, and what to budget for outside our plans.
Included in both plans
The registered agent renews with the plan. Operate adds its published business tools and bookkeeping. Neither plan files your tax returns in either country.
Launch
To start, before optional extras
$351.40
OperateBilled yearly
To start, before optional extras
$2,490.40
Optional extras are priced before you order, such as filing ahead of our next batch for $39. See full pricing.
$149 service fee / year
Optional on both plans. The state's charge is separate, and a reminder alone doesn't file the report.
State filing serviceArrange separately
You or your accountant handle Form 5472 and any other US returns on Launch and Operate. Ask the preparer for their scope and fee.
Federal filing responsibilitiesQuote from your tax adviser
How the LLC's profit is classed on your return, and whether an OÜ suits you better, depend on your circumstances.
Published in full pricing
Check domain renewals and when Launch's email, phone and site trials end. Operate includes its stated tools while subscribed.
Plans, trials and add-onsThe $309 Launch renewal example is the $249 plan renewal plus Wyoming's $60 minimum license tax. Wyoming charges the greater of that minimum or 0.0002 of the company's assets located and employed in the state, and paying online can add a processor fee. The Operate example uses the same minimum.
Prices are in US dollars. Paying from Estonia, check your card's exchange rate and fees.
Use the first-year cost calculator to compare plans and optional tools. Then add your tax adviser's fees and US return preparation to that budget.
Launch
To start
$351.40
$249 our fee + $102.40 Wyoming fee
Renews from $309 a year
OperateBilled yearly
To start
$2,490.40
$2,388 our fee + $102.40 Wyoming fee
Renews from $2,448 a year
Included in both plans
What changes because you live here
1 of 4: The tax treaty
The tax treaty
The US–Estonia income tax treaty is in force.
It caps interest and royalties at 10%, and dividends at 15%, or 5% for a qualifying company shareholder. Pay for work you do in Estonia generally isn't US-source income, so the treaty matters less for a services business.
How Estonia sees it
Residence, foreign income and the non-cooperative rule come from the Tax and Customs Board's own pages; the rates from PwC's summary. They run alongside the US steps below.
The company
Not Estonian-resident; only companies established under Estonian law are.
You
Declare its income as foreign income, even if exempt or taxed abroad.
You, if residents control it
A proportional part of its income counts as yours, paid out or not.
Worked example
This is an illustration, not a quote. How the LLC's profit is classed on your return is for your tax adviser.
Your Wyoming LLC makes €60,000 of profit, and you run it from Tallinn.
Estonia doesn't make it Estonian-resident, because it wasn't established under Estonian law.
If your adviser classes the profit as your business income, the flat 22% rate makes it €13,200.
An OÜ earning the same and keeping it would pay nothing until it distributed.
What Estonia expects
Estonia treats only companies established under its own law as resident, wants residents to declare all foreign income, and taxes them on a controlled company's income in a non-cooperative jurisdiction.
A company is Estonian-resident only if it's established under Estonian law; there's no management test. Running a US company from Estonia doesn't make it Estonian.
Residents declare all their foreign income in Estonia, including business income and income as a shareholder, even if it's exempt or already taxed abroad. Personal income tax is a flat 22%.
If Estonian residents control a legal person in a jurisdiction listed as non-cooperative for tax purposes, a proportional part of its income counts as theirs, paid out or not.
You're resident if your place of residence is in Estonia, or you stay here at least 183 days in 12 consecutive months.
On the record
We form US companies. We aren't Estonian tax advisers. These are the rules as they're generally published, they change, and how they apply to you depends on details this page can't know. Take this list to a tax adviser in Estonia before you order, and we'll tell you what the US forms need.
After formation
A US LLC with one foreign owner is usually a disregarded entity that files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you. Money you put in, take out or are paid for your work can count even in a year without sales. The IRS penalty for not filing starts at $25,000.
For a calendar-year company, the return is usually due 15 April, and Form 7004 requests an extension before then. A C-Corp, or an LLC with more than one owner, files different returns.
Form 5472 and the pro forma 1120Keep the registered agent active and track the state's yearly charge. In Estonia, declare the company's income as foreign income every year.
US-created companies are exempt from BOI reporting under FinCEN's current rule, effective 14 August 2026. Banks and payment providers still verify who owns the company.
| Task | Who handles it | Where the responsibility ends |
|---|---|---|
| Formation and EIN application | BaseAcross prepares and submits | The state approves formation; the IRS issues the EIN. |
| Bank and payment applications | You, with our guidance | The provider verifies the information and decides. |
| Estonian return | You and your tax adviser | We provide the US company records they need. |
| Annual state filing | You, or our optional filing service | Reminders are included; managed filing and the state charge are separate. |
| US federal returns | You and your US tax preparer | Launch and Operate remind you; they don't file the return. |
Prepare the conversation
Bring the owners, where each lives, the operating agreement, how the company will pay you and the business activity. Each question is also in Estonian.
Download the checklist for your tax adviser (.txt)Is my US LLC's profit business income for me, or a dividend when it's paid out?
Kas minu USA LLC kasum on minu jaoks ettevõtlustulu või väljamaksmisel dividend?
Does running it from Estonia create a permanent establishment here?
Kas selle juhtimine Eestist tekitab siin püsiva tegevuskoha?
Could the rule on controlled companies in non-cooperative jurisdictions reach it?
Kas mittekoostööaldistes jurisdiktsioonides asuvate kontrollitavate juriidiliste isikute reegel võib seda puudutada?
How do I declare its income, and get credit for any US tax?
Kuidas deklareerida selle tulu ja arvestada USA-s makstud maksu?
Do I owe social tax on this income?
Kas pean sellelt tulult maksma sotsiaalmaksu?
Would an Estonian OÜ serve me better than a US company?
Kas Eesti OÜ sobiks mulle paremini kui USA ettevõte?
How should I keep records for the US return and my Estonian return?
Kuidas pidada arvestust USA deklaratsiooni ja minu Eesti tuludeklaratsiooni jaoks?
Questions
If yours is not here, email us at hello@baseacross.com before you order.
Yes. US law doesn't require an LLC's owners to be US citizens or residents, and formation, the EIN and the bank applications all happen remotely. The Estonian question is how its profit reaches your return.
No. A company is Estonian-resident only if it's established under Estonian law, and there's no management test. Its income still has to be declared, so ask your adviser how.
Yes. Residents declare all their foreign income in Estonia, including business income and income as a shareholder, even if it's exempt or already taxed abroad.
It can if Estonian residents control a legal person in a jurisdiction listed as non-cooperative for tax purposes. A proportional part of its income then counts as theirs, paid out or not.
Often. An OÜ pays no tax on profit it keeps, and 22/78 on what it distributes, and Stripe supports it. A US company is for US buyers, platforms or investors that want one.
Launch starts at $351.40: $249 for the plan plus $102.40 for the Wyoming filing. The plan and Wyoming's minimum yearly charge then total $309 a year. Your tax adviser's fees, US return preparation and Estonian filings are separate. Wyoming's license tax can be more than its $60 minimum.
A Wyoming LLC suits an owner-run business selling to US customers, once you know how its profit reaches your Estonian return. A Delaware C-Corp suits raising from US investors. Nonresident aliens can't hold shares in an S-corporation.
Yes. Without an SSN or ITIN, the application goes on Form SS-4 instead of the IRS's online tool. We prepare it after the company is formed, and the IRS issues the number.
Each stage has its own clock. Wyoming's published turnaround is same day once a complete filing is accepted. Our ordinary EIN estimate is six to eight weeks after the application, or two to three weeks with the $199 expedited option. Banks, payment providers and Stripe each set their own review times. These are estimates, not promises.
Usually you can apply. Estonia isn't on Mercury's list of countries it doesn't serve, and the list goes by where you live. Mercury still reviews each company and can decline.
Usually, yes. Estonia is on Wise's list of places where people can hold money, so a US company run from Estonia can get USD account details. Wise reviews each business.
Generally not. Pay for work you do in Estonia is generally not US-source income, so a US company with no US office or staff often owes no US income tax on it. A single-owner LLC still files Form 5472 with a pro forma Form 1120 when it has reportable transactions with you.
Yes, it's in force. It caps interest and royalties at 10%, and dividends at 15%, or 5% for a qualifying company shareholder.
On Launch and Operate, we add deadlines and reminders; you or your accountant file the federal returns. Managed annual state compliance is an optional $149 service fee a year, with the state's charge separate. Your Estonian return is for you and your tax adviser.
US-created companies are exempt under FinCEN's current BOI rule, effective 14 August 2026. A company formed outside the US and registered to do business there is a different case. Banks still collect ownership details for their own checks.
Sources and editorial scope
Prepared by the BaseAcross team and reviewed by Saais Patel, compliance reviewer. Sources checked . This is general formation information, with source links for the tax and banking context. An individual tax or legal review remains with your qualified advisers.
Residence and foreign income are read from the Tax and Customs Board's own pages. The rates come from PwC's Worldwide Tax Summaries. Confirm the current position with your tax adviser before acting.
Ready when you are
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