Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly
Uwaga do daty: 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.
Co kwartał (od marzec), termin do 15. dnia miesiąca. · Self-employed person's own social tax advance payment; does not apply to companies or their employees.
Co się zmienia
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.
Kogo dotyczy
Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants and consultants operating without a company.
Wielkości: mikro · Sektory: Wszystkie sektory
Co zrobić
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).
Najbliższe terminy
Sankcje
Interest (viivis) on late payment.
Źródła
- EMTA - business client / self-employed (www.emta.ee)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.