Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly
Date note: Confidence: likely, not independently re-verified this session (EMTA's dedicated FIE/social-tax pages returned 404 to this session's fetches). Quarterly advance-payment pattern (15 March / 15 June / 15 September / 15 December) is well established for self-employed persons under the Social Tax Act; recommend a follow-up real-browser check of emta.ee before treating as fully verified.
Every quarter (from March), due by the 15th. · Self-employed person's own social tax advance payment; does not apply to companies or their employees.
What changes
A self-employed person (FIE, sole proprietor) registered in the Estonian commercial register must pay quarterly social tax advance payments on their business income, reconciled against actual income in the annual tax return.
Who is affected
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants and consultants operating without a company.
Sizes: micro · Sectors: All sectors
What to do
Pay the quarterly social tax advance to EMTA by the 15th of March, June, September and December; reconcile the final amount when filing the annual income tax return (Vorm E).
Next occurrences
Penalty
Interest (viivis) on late payment.
Sources
- EMTA - business client / self-employed (www.emta.ee)
Last verified 8 September 2026. Informational only, not legal advice.