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Estonia
Europe
As a FIE, taxed on profit-share as self-employment income at the flat 22% rate, not capital gains. The 33% social tax on top makes the combined burden substantial, though expenses are deductible.
Classification
Business income of a sole proprietor (FIE) - self-employment, not capital gains.
Taux d'imposition
Flat 22% income tax (from 2025) on net business profit after expenses; the simplified entrepreneur account is taxed at 20%.
Cotisations sociales
Social tax 33% on business income (2025 monthly min base EUR 820), paid as quarterly advances.
Immatriculation / régime
Register as FIE; deduct expenses, file annual Form E by 30 April; quarterly advance payments.
Payouts en crypto
USDC is taxable business income in EUR at receipt; crypto is property and conversions/disposals are also taxable events.
Sources
Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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