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”

Unemployment insurance premium

Self-employed persons are not required to pay an unemployment insurance premium for themselves.

If a self-employed person is an employer, it is required to pay unemployment insurance premiums on payments made to the employees and these are the self-employed person’s business-related expenses.

Last updated on 08.01.2025

Last updated: 05.11.2025

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