For sole proprietors

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

Additional agricultural deduction

From 2021, a sole proprietors, who is engaged in agricultural production and receives income from the sale of self-produced agricultural products, may deduct up to 5 000 euros from the income received during taxable period after deducting documented expenses without additional documents (§ 32 (4) of the Income Tax Act).

For example, if the income of the sale of self-produced agricultural products in 2021 after deduction of documented expenses is 3597 euros, then the additional deduction cannot be taken into account for more than 3597 euros.

Until 2020 included, the deduction was up to 2 877 euros and sold agricultural products were required to be unprocessed. Pursuant to the applicable requirement, cleaning, sorting, cutting, drying, cooling or packaging of agricultural products shall not be deemed to be processing (§ 32 (5) of the Income Tax Act).

Last updated: 27.01.2022

Last updated: 29.11.2022

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