How does Estonia’s Ettevõtluskonto work in 2026 and what is the revenue cap?

Estonia’s Entrepreneur Account (Ettevõtluskonto) caps annual receipts at 40,000 € (matching the 40,000 € VAT threshold) and automatically withholds a flat 20% tax (+2%, 4%, or 6% if enrolled in II pillar pension) with zero bookkeeping or expense deductions.

How much revenue do I need on Ettevõtluskonto for Tervisekassa health insurance in 2026?

In 2026, Estonia’s monthly social tax minimum is 292.38 €/mo (33% of the 886 € base). On Ettevõtluskonto without II pillar, 33/55 of the 20% tax goes to social tax (12% of revenue), requiring at least ~1,461.90 €/mo in gross receipts unless already insured via employment.

How is FIE social tax and income tax calculated in Estonia in 2026?

FIE business profit (revenue minus documented expenses) is divided by 1.33 before applying 33% sotsiaalmaks (minimum 3,508.56 €/yr if full-time, capped at 36,867.60 €/yr) and optional 2%/4%/6% II pillar. Remaining profit minus the universal 2026 8,400 €/yr basic exemption is taxed at 22% tulumaks.

Annual Revenue (€)

Estonia — Ettevõtluskonto & FIE Sole-Proprietor Tax Calculator 2026

Calculate 2026 Estonian self-employed net take-home pay across Ettevõtluskonto (20% flat up to 40,000 €/yr) and FIE (Füüsilisest isikust ettevõtja), including sotsiaalmaks, 22% tulumaks, II pillar pension, and Tervisekassa health thresholds.

2026 Statutory Benchmark Table & Official FAQ — Estonia — Ettevõtluskonto & FIE Sole-Proprietor Tax Calculator 2026

Estonia — Ettevõtluskonto & FIE Sole-Proprietor Tax Calculator 2026

Ettevõtluskonto (≤40,000 €/yr): Zero-accounting bank account taxed at 20% flat on gross receipts (+2%, 4%, or 6% II pillar pension if joined); Tervisekassa health coverage requires at least 292.38 €/mo in social tax share (~1,462 €/mo revenue at 0% II pillar).
FIE Sole Proprietor (Uncapped): Deduct documented business expenses (0–30%), pay 33% sotsiaalmaks on Profit / 1.33 (~24.81% effective, 2026 full-time floor 3,508.56 €/yr = 292.38 €/mo, ceiling 36,867.60 €/yr), and 22% tulumaks after the universal 8,400 €/yr (700 €/mo) basic exemption.
VAT & Corporate Note: Domestic 24% käibemaks (VAT) registration applies above 40,000 €/yr of turnover; high-earning remote contractors reinvesting profits frequently incorporate a 1-person OÜ (22/78 distribution tax).

Estonia — Ettevõtluskonto & FIE Sole-Proprietor Tax Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	24,000.00 €	2,000.00 €/mo	2,400.00 €	3,600.00 €	20.0%
60,000.00 €	37,035.97 €	3,086.33 €/mo	8,076.81 €	14,887.22 €	38.3%
85,000.00 €	51,697.62 €	4,308.13 €/mo	12,212.15 €	21,090.23 €	39.2%
100,000.00 €	60,494.62 €	5,041.21 €/mo	14,693.35 €	24,812.03 €	39.5%
120,000.00 €	72,223.94 €	6,018.66 €/mo	18,001.62 €	29,774.44 €	39.8%

How does Estonia’s Ettevõtluskonto work in 2026 and what is the revenue cap?: Estonia’s Entrepreneur Account (Ettevõtluskonto) caps annual receipts at 40,000 € (matching the 40,000 € VAT threshold) and automatically withholds a flat 20% tax (+2%, 4%, or 6% if enrolled in II pillar pension) with zero bookkeeping or expense deductions.
How much revenue do I need on Ettevõtluskonto for Tervisekassa health insurance in 2026?: In 2026, Estonia’s monthly social tax minimum is 292.38 €/mo (33% of the 886 € base). On Ettevõtluskonto without II pillar, 33/55 of the 20% tax goes to social tax (12% of revenue), requiring at least ~1,461.90 €/mo in gross receipts unless already insured via employment.
How is FIE social tax and income tax calculated in Estonia in 2026?: FIE business profit (revenue minus documented expenses) is divided by 1.33 before applying 33% sotsiaalmaks (minimum 3,508.56 €/yr if full-time, capped at 36,867.60 €/yr) and optional 2%/4%/6% II pillar. Remaining profit minus the universal 2026 8,400 €/yr basic exemption is taxed at 22% tulumaks.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

EMTA — Maksu- ja Tolliamet (FIE & Ettevõtluskonto) ↗ Tervisekassa — Health Insurance for Self-Employed ↗