For self-employed persons

If you already are or are planning to become a self-employed person (in Estonian: füüsilisest isikust ettevõtja, FIE), you can find all the information about entrepreneurship, registration as a self-employed person and tax liabilities on this page. You may also find the self-employed person's tax calendar and advice about keeping accounts, submitting declarations and paying taxes helpful.

Useful link

Handbook “The ABCs for a self-employed person”

Business income and expenses

Income tax is charged on income derived from business, regardless of the time of its receipt. It is required to declare all income derived from business (both certified and non-certified).

Last updated on 08.01.2025

Last updated: 05.11.2025

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