How the Estonia fie calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual business income (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Social tax (33%, min. applies) | socialTax | $round($max([annualRevenue * $const.socialRate, $const.socialTaxAnnualMinimum]), 2) |
| Income tax (22%) | incomeTax | $round(annualRevenue * $const.incomeRate, 2) |
| Additional Tax | additionalTax | $round(annualRevenue * $const.additionalRate, 2) |
| Net income / year | netIncome | $round($max([0, annualRevenue - socialTax - incomeTax - additionalTax]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
socialRate | 0.33 |
incomeRate | 0.22 |
additionalRate | 0.02 |
socialTaxAnnualMinimum | 3508.56 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 40,000 EUR revenue, well above the social tax minimum base
given annualRevenue | 40000 |
|---|---|
expect socialTax | 13200 |
expect incomeTax | 8800 |
expect additionalTax | 800 |
expect netIncome | 17200 |
Case 2 — 5,000 EUR revenue — the social tax annual minimum binds
given annualRevenue | 5000 |
|---|---|
expect socialTax | 3508.56 |
expect incomeTax | 1100 |
expect additionalTax | 100 |
expect netIncome | 291.44 |
Sources
- Estonian Tax and Customs Board — Self-employed persons, income tax · checked 2026-08-22
- Estonian Tax and Customs Board — Social tax · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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