EstoniaRiigi Teataja
Estonia sets audit supervision fee at 0.85% for 2026/2027
Rate rises from 0.7% to 0.85% of prior-period audit-services sales revenue for licensed audit firms, under the Auditing Activities Act.
By Taxxa AI OyPublished 29 September 2026
Licensed audit firms (audiitorettevõtjad) pay a supervision fee (järelevalvetasu) for the Audiitorkogu 2026/2027 financial year at 0.85% of their aggregate audit-services sales revenue (summaarne audiitorteenuste müügitulu) from the accounting period preceding the membership-fee accounting periodRiigiteataja
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Riigiteataja The Minister of Finance set the rate by Regulation No 18 of 21 September 2026, made under § 106(71) of the Auditing Activities Act (audiitortegevuse seadus)
Riigiteataja.
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The rate rises from 0.7%, which applied in both the 2025/2026 and 2024/2025 financial years. The new 0.85% sits inside the statutory band of 0.7% to 2.4% laid down in § 106(51) of the ActRiigiteataja, so the minister has used headroom at the lower end of the range rather than holding the rate flat for a third year.
The assessment base is the revenue from audit services provided under the activity licence referred to in § 81(1) of the Act, as reported in the activity report under § 157Riigiteataja.
Riigiteataja The membership-fee accounting period is the Audiitorkogu financial year, and membership for fee purposes is fixed as of 1 July of that financial year
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Riigiteataja Firms therefore compute the 2026/2027 fee from the revenue figure already reported for the preceding period, not from in-year earnings.
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Payment follows the statutory instalment schedule in § 108(21): 65% of the amount due by 10 November of the assessment financial yearRiigiteataja and the remaining 35% by 28 February
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Riigiteataja The total due is the prior financial year's aggregate sworn-auditor professional revenue multiplied by the fee rate, subject to a minimum of 400 euros per accounting period
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Riigiteataja An audit firm that joins Audiitorkogu during the assessment year and owes the activity-licence fee pays a substitute amount equal to three times the sworn-auditor membership fee within one month of joining.
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Firms under intensified quality control pay more. An audit firm subjected to increased-frequency quality control pays the supervision fee at 1.5 times the standard rate from the assessment year in which the supervisory board takes that decision until the end of the assessment year in which regular frequency is restoredRiigiteataja.
Riigiteataja The same 1.5 multiplier applies to adjustments when a firm changes its reported audit-services revenue after 30 September: additional amounts due are multiplied by 1.5, while refunds of over-reported revenue are divided by 1.5.
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Riigiteataja Amounts assessed at the increased rate fall due to Audiitorkogu within ten working days of the demand.
Riigiteataja A firm that applies to suspend or terminate its activity licence before 31 December of the current year does not owe the second instalment.
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Legal basis: Regulation No 18 of 21 September 2026 on the supervision fee rate for the Audiitorkogu 2026/2027 financial year, made under § 106(71) of the Auditing Activities ActRiigiteataja; §§ 106, 108 and 81(1) of the Act govern the rate band, payment and the licensed activity base.
Recompute the 2026/2027 supervision fee at 0.85% of the reported prior-period audit-services revenue and schedule the 10 November (65%) and 28 February (35%) instalments.