The formation fee is a rounding error
Nearly every agent on this page charges within about €50 of the €265 state fee, with Comistar the one real exception. That is unusual, and it is why comparing Estonian providers on formation price tells you almost nothing.
The subscription is the product. An Estonian OÜ files monthly, the filing is done through whatever software your provider runs, and you will be inside that software every month for as long as the company exists. Choose it the way you would choose an accountant, not the way you would choose a filing service.
What the tiers actually mean
Most providers price on document volume, whether or not they say so. The €29 and €59 entry tiers assume a handful of invoices a month, which fits a consultant billing two or three clients and does not fit a shop.
Before you pick a tier, count the documents you will genuinely put through in a busy month and price that tier instead. Moving providers later is possible but tedious, and it usually happens at exactly the point you are busiest.
The thing people get wrong about 0%
Estonia does not exempt company profit from tax. It defers it.
Profit left in the company is taxed at 0%, indefinitely. The moment it is distributed, it is taxed at 22%, calculated as 22/78 of the net amount. That is a genuinely useful structure for a business that reinvests, and a considerably less useful one for a founder who needs to pay themselves every month.
And none of it touches your own position. If you are tax resident somewhere that taxes your worldwide income, the Estonian company changes when the corporate tax falls due, not whether you owe personal tax on what you extract.
