Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly
Note sur la date : 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.
Chaque trimestre (à partir de mars), avant le 15. · Self-employed person's own social tax advance payment; does not apply to companies or their employees.
Ce qui change
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.
Qui est concerné
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants and consultants operating without a company.
Tailles : micro · Secteurs : Tous les secteurs
Que faire
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).
Prochaines échéances
Sanction
Interest (viivis) on late payment.
Sources
- EMTA - business client / self-employed (www.emta.ee)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.