Füüsilisest isikust ettevõtja FIEEstonia
What it takes to form, own and run a sole trader in Estonia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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A sole proprietor shall be liable for his or her obligations with all of his or her assets.
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A statutory fee of 20 euros is paid for the entry of a sole proprietor, general partnership or limited partnership in the commercial register.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the FIE.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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Any natural person may be a sole proprietor.
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Free
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A statutory fee is a sum payable in the cases provided by law and at the rate provided in this Act for the performance of an act for which a statutory fee is charged.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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(1) Unless otherwise provided for by law, an audit of the annual accounts is compulsory for accounting entities within the meaning of the Accounting Act, in whose annual accounts at least two of the indicators of the financial year exceed the following conditions:
- Audit
- Audit is compulsory only above the size thresholds of Auditors Activities Act s.91(1)-(2).
Important dates
When each obligation falls due, as the authority states it.
- Submit the business-income form E together with the natural-person income tax return
- 30 April
With Estonian Tax and Customs Board (EMTA)
By 30 April of the year following the taxation period; a return is required even if no income was earned. Any tax due is payable by 1 October.
What is public
Not in our records What the register shows the public is not in our records for the FIE.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 22%
A self-employed person's business income is taxed as the individual's income tax at 22% in 2026; declared once a year with the natural-person return.
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In 2026, the rate of income tax is 22%.
- CFC rules in Estonia
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the FIE.
Every business in Estonia
VAT
- Standard rate
- 24%Official European Commission, Taxes in Europe Database situation on 2026-07-01
- Other rates
- 13% Accommodation or accommodation with breakfast, excluding accompanying goods or services other than breakfast
- 9% Books and educational literature, on a physical medium and electronically
- 9% Medicinal products, contraceptive preparations, sanitary and toiletry products and medical devices for the personal use of disabled persons
- 9% Press publications, on a physical medium and electronically
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As of 1 January 2025, accommodation or accommodation with breakfast is subject to 13% VAT rate instead of the previous 9%, except for goods or service accompanying this service.
- Registration threshold
- EUR 40,000
taxable supply under subsection 3 of § 19¹ of the VAT Act with place of supply in Estonia; calendar year, from the beginning of the year
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If a person's supply for a calendar year provided for in subsection 3 of § 19 1 of the VAT Act, the place of creation of which is Estonia, exceeds 40,000 euros as of the beginning of the calendar year, the person is required to register as a person liable to VAT.
- Voluntary registration
- Yes
A person may register voluntarily even if taxable supply does not exceed €40,000 or has not yet begun, on proof that business in Estonia has started or is about to start.
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a person has the option to voluntarily register as a taxable person even if his taxable supply does not exceed the threshold of 40,000 euros
- A foreign company
- Registers from its first taxable supply; no local representative required
A foreign business with no permanent establishment in Estonia that creates taxable supply there must register from the date the supply is created; the 40,000 euro calendar-year threshold does not apply to it. No tax representative need be appointed by a non-Community operator from a country with an EU mutual assistance agreement.
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the registration obligation will arise for the person as of the date on which the taxable supply is created
- Returns filed
- Monthly
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The taxable period is one calendar month.
- Tax authority
- Registration page read 2026-10-22
Portals and registers
- Tax authorityMaksu- ja Tolliamet (Estonian Tax and Customs Board)
- Tax treatiesMinistry of Finance of Estonia — Tax treaties
Payment and banking services
5 services name Estonia on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Füüsilisest isikust ettevõtja (FIE)
- ISO 20275 code
- 3UPJSecondary GLEIF, Entity Legal Forms code list