Estonia Social Tax Act (Sotsiaalmaksuseadus)

Estonia: self-employed person (FIE) social tax advance payment due by the 15th, quarterly

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.

Next: 15 September 2026then 15 December 2026, 15 March 2027

Sole proprietors (FIE) registered in Estonia, including outsourced/self-employed accountants and consultants operating without a company.