Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly
Opmerking bij de datum: 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.
Elk kwartaal (vanaf maart), uiterlijk de 15. · Self-employed person's own social tax advance payment; does not apply to companies or their employees.
Wat verandert er
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.
Voor wie geldt dit
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants and consultants operating without a company.
Groottes: micro · Sectoren: Alle sectoren
Wat u moet doen
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).
Volgende termijnen
Sanctie
Interest (viivis) on late payment.
Bronnen
- EMTA - business client / self-employed (www.emta.ee)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.