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
However, independence comes with challenges: income can be volatile, and freelancers often lack access to paid
Vabakutselised play a significant role in Estonia’s gig and knowledge economy, complementing traditional employment and contributing