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SettleMetric

EENormas oficiales, modeladas

Impuestos del autónomo en Estonia (2026).

Un autónomo que gana 60.000 € al año en Estonia se queda entre 33.204 EUR y 46.800 EUR según el régimen; la mejor opción es «OÜ — private limited company, profit distributed as dividends», con una carga efectiva del 22.0%. Abajo, 3 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

3 regímenes · 7 registros de fuentes · cada resultado sigue las normas publicadas del régimen

EE · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01OÜ — private limited company, profit distributed as dividendsMejor resultado con estos ingresosIngreso neto46.800 EURCarga efectiva22.0%
  2. 02FIE — self-employed sole proprietor (füüsilisest isikust ettevõtja)Ingreso neto33.204 EURCarga efectiva44.7%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoSociedad

OÜ — private limited company, profit distributed as dividends

Carga efectiva con 60 000 €

22.0%

Lo que pagas

  • Corporate income tax on distributed profit (22/78 of net = 22% of gross profit) — 22% of profit

Requisitos de acceso

  • The e-Residency flagship. An OÜ (osaühing) pays 0% corporate income tax on retained/reinvested profit; tax is due only when profit is distributed. On distribution the company pays income tax of 22/78 on the NET dividend, i.e. 22% of the pre-tax profit distributed. From 2025 the reduced 14/86 regular-dividend rate and the 7% withholding on individuals were abolished, so a resident individual receiving the dividend pays NO further Estonian income or social tax. No minimum share capital (min €0.01 per share since Feb 2023). Assumes the whole year's profit is distributed in the year; retaining profit defers all tax to 0% until distribution.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR23.400 EUR22.0%
60.000 EUR46.800 EUR22.0%
120.000 EUR93.600 EUR22.0%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Models the pure dividend route. Two things are NOT modeled: (1) taking money as SALARY or a board-member fee instead of a dividend — that triggers 33% employer social tax plus 22% income tax (after the 8,400/yr basic exemption) and employee unemployment/pension, giving an effective burden around 38–41% at these income levels, higher than the dividend route, so a solo owner who does not need Estonian pension/health cover usually distributes dividends; (2) fringe-benefit and expensed-perk rules. Corporate tax was legislated to rise to 24/76 from 2026 but that increase was CANCELLED in the June 2025 state-budget decision, so 22/78 remains in force for 2026. e-Residency gives company-management access but is NOT tax residency; a non-resident owner's home country may tax the dividend.

02activoAutónomo

FIE — self-employed sole proprietor (füüsilisest isikust ettevõtja)

Carga efectiva con 60 000 €

44.7%

Lo que pagas

  • Social tax (33% of net business income) — 33% of profit (min 3,509, max 37,462/year)
  • 02
    Income tax (22%) after basic exemption

    Escala progresiva · base: beneficio anual · reducción 8400 EUR

    beneficio anual · EURTipo
    Cualquier importe22%

Requisitos de acceso

  • Exige residencia fiscal
  • A registered natural-person business. Business income (revenue minus documented business expenses) is subject to 33% social tax and 22% income tax. Social tax paid reduces the income-tax base (form E is 'adjusted by social tax'); the annual basic exemption (8,400 EUR in 2026, universal since the 'tax hump' was abolished) applies. Social tax has a minimum (886 EUR/month basis → 3,509.04 EUR/year minimum) and a maximum base (ten-fold minimum wage: 10 × 12 × 946 = 113,520 EUR/year → max 37,461.60 EUR social tax). Paid as quarterly advance payments.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR17.526 EUR41.6%
60.000 EUR33.204 EUR44.7%
120.000 EUR66.228 EUR44.8%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Estonia levies social tax on FIE net business income and, by the 'income adjusted by social tax' rule, that social tax reduces the income-tax base — modeled here as deductibleFrom profit. A finer point of Estonian law reduces the social-tax base itself so that social tax is not levied on the social-tax amount (an approx. 33/133 grossing); this is NOT modeled — social tax is applied to full profit, which slightly OVERSTATES the burden. Health insurance and state pension accrue only if the minimum social tax is paid. IP/royalty and agricultural/timber special deductions (up to 5,000 EUR each) are not modeled. Compared with the OÜ dividend route (~22%), FIE is materially heavier (~42–46%) because of the 33% social tax — kept because it is the direct self-employment form and gives the person Estonian pension/health cover.

03activoAutónomo

Entrepreneur account (ettevõtluskonto) — simplified turnover tax

Carga efectiva con 60 000 €

—

Lo que pagas

  • Entrepreneur-account business income tax (20% of turnover) — 20% of revenue

Requisitos de acceso

  • Límite de ingresos 40.000 EUR/year
  • Actividades: services to private individuals, sale of self-produced low-cost goods
  • Exige residencia fiscal
  • A special LHV bank 'entrepreneur account' where a flat business-income tax is withheld automatically on every incoming payment. Base rate 20% of turnover in 2026 (rises to 22%/24%/26% if the person has a 2%/4%/6% funded-pension obligation). The 20% already bundles income tax (22/55) and social tax (33/55). NO business expenses may be deducted and no basic exemption applies. Turnover cap 40,000 EUR/year; above it, or when selling to VAT-registered businesses, the person must register as a regular entrepreneur. Best for low-expense service work; the bundled social-tax share may be below the amount needed for full health-insurance/pension cover.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR24.000 EUR20.0%
60.000 EURsupera el límite de ingresos—
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Base rate is 20% for a person with no funded-pension (II pillar) obligation; it rises to 22% (2% pillar), 24% (4%) or 26% (6%). This scheme models the 20% base rate. The 20% bundles income tax and social tax, so the person cannot also claim the 8,400 EUR basic exemption here. Not usable above 40,000 EUR turnover or for B2B sales to VAT-liable clients, so it is a niche route for small solo service earners rather than a full IT-freelancer regime.

02

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calculadora completa
  1. 1 OÜ — private limited company, profit distributed as dividends
    46.800 EURneto/año
    22.0 % de carga
  2. 2 FIE — self-employed sole proprietor (füüsilisest isikust ettevõtja)
    33.204 EURneto/año
    44.7 % de carga
  3. 3 Entrepreneur account (ettevõtluskonto) — simplified turnover taxsupera el límite de ingresos
    48.000 EURneto/año
    20.0 % de carga