Vabakutselised

Vabakutselised is the Estonian term for individuals who work independently on a contract- or project-based basis, without being employed under a standard employment contract. They may be self-employed or run their own business and can offer services in fields such as information technology, design, writing, translation, consulting, or crafts. In Estonia, many freelancers register as a füüsilisest isikust ettevõtja (FIE), a sole proprietorship, while others operate as private limited companies (OÜ) or through other business forms. Registration with the Tax and Customs Board is typically required, and freelancers must maintain records, issue invoices, and declare income. They may be liable for value-added tax (VAT) if their turnover exceeds the threshold and for social tax and personal income tax on profits.

Freelancers enjoy flexibility in choosing workload, setting rates, and deducting ordinary business expenses. The Estonian digital environment and e-services can simplify invoicing and tax reporting, and e-residency programs may lower barriers for foreign freelancers starting operations.

However, independence comes with challenges: income can be volatile, and freelancers often lack access to paid leave or unemployment benefits, making personal planning for social security, health insurance, and retirement important. They bear responsibility for business risk, client acquisition, and compliance with licensing or professional requirements.

Vabakutselised play a significant role in Estonia’s gig and knowledge economy, complementing traditional employment and contributing to innovation and productivity. Regulatory conditions affecting freelancing evolve, and freelancers are advised to consult official sources for current rules.