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.

Unemployment insurance premium

Sole proprietors are not required to pay an unemployment insurance premium for themselves.

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

Last updated: 04.11.2021

Last updated: 29.11.2022

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