Nothing to worry about — this calculator just does the math live. Nothing is saved, no signup needed. Change the numbers, watch the answer change.

FIE or OÜ?

How much of a year's business you keep as a sole proprietor (FIE), with a business account (ettevõtluskonto) or with a private limited company (OÜ). 2026 taxes, amounts without VAT.

FIE

Sole proprietor, taxed on profit.

You keep

22 374.32 €

Taxes 12 625.68 €

Profit: 35 000.00 €
Social tax: 8 684.21 €
Income tax: 3 941.47 €

✓ Health insurance

Keeps the most

Business account

Ettevõtluskonto at LHV: 20 % of every euro received.

You keep

27 000.00 €

Taxes 8 000.00 €

Received: 40 000.00 €
Costs (not deductible): 5 000.00 €
Business income tax 20 %: 8 000.00 €

✓ Health insurance

OÜ, dividends only

The whole profit paid out as dividends.

You keep

26 832.00 €

Taxes 7 568.00 €

Extra OÜ costs: 600.00 €
Profit: 34 400.00 €
Dividend tax 22/78: 7 568.00 €

✗ No health insurance from this

OÜ, board fee + dividends

886 € a month as a board member's fee for health insurance, the rest as dividends.

You keep

25 943.32 €

Taxes 8 456.68 €

Extra OÜ costs: 600.00 €
Board member's fee: 10 632.00 €
Social tax: 3 508.56 €
Income tax: 491.04 €
Dividends paid out: 20 259.44 €
Dividend tax 22/78: 4 457.08 €

✓ Health insurance

Apart from taxes

	FIE	Business account	OÜ
Liability	All your personal property	All your personal property	Only the company's assets
Bookkeeping	Simple, income and costs; form E once a year	None — the bank withholds the tax	Double-entry books, monthly KMD/TSD as needed, annual report
Costs	Deductible	Not deductible	Deductible
Profit left in the business	Taxed in the year it is earned	Taxed when received	No tax until it is paid out
Minimum taxes	292.38 € social tax a month even without income	None	None

VAT is the same in every form: registration is compulsory above 40 000 € of taxable sales a year. The II pillar contribution is left out. This is an estimate, not tax advice.