Estonia: self-employed person (FIE) income tax return (Vorm E) due 30 April
Date note: Verified via EMTA: Form E must be filed by 30 April of the year following the tax year, even if business income was zero; e-MTA opens for FIE Form E submissions from 15 February.
Every year in April, due by the 30th. · Self-employed person's own annual income tax return; does not apply to companies.
What changes
A self-employed person (FIE) must file an annual income tax return (Vorm E) declaring business income and expenses for the previous calendar year, separate from the standard personal income tax return.
Who is affected
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants operating without a company.
Sizes: micro · Sectors: All sectors
What to do
File Vorm E via e-MTA by 30 April covering the previous calendar year's business income and expenses, and pay any income tax balance due.
Next occurrences
Penalty
Coercive fine (sunniraha); interest (viivis) on any resulting income tax debt.
Sources
- EMTA - Taxable business income (self-employed) (www.emta.ee)
Last verified 8 September 2026. Informational only, not legal advice.