Sole proprietor (FIE) tax calculator

An Estonian sole proprietor (FIE) pays social tax of 33% and income tax of 22% on business profit, using 2026 rates. Profit = business income − business-related expenses.

How the taxes are calculated

1. Social tax. Because social tax is deductible from business income, the profit is first divided by 1.33 and 33% is taken from that. Example: on €13,300 profit, social tax is 13,300 ÷ 1.33 × 33% = €3300.
2. Income tax. 22% of the amount left after deducting social tax and the basic exemption (€8400/year).

Minimum and maximum social tax (2026)

If you are not covered by social tax elsewhere (e.g. through employment), you must pay at least the minimum obligation: the monthly basis is €886, so the minimum is €877.14 per quarter or €3508.56 per year – even if there is no profit. The annual maximum social tax is €36,867.60. Social tax is paid during the year as advance payments (15 June, 15 September, 15 December and 15 March of the next year).

The calculator gives an estimated annual result. Special cases (special account, additional deductions, part-year activity, 2nd pension pillar) are settled on the annual tax return (form E) – rely on the official source for important decisions.