paycalc·euEU salary & tax calculators · 2026

Estonia net salary calculator 2026

Work out your take-home pay in Estonia for 2026. The calculator deducts 1.6% unemployment insurance and 2% funded pension, then a flat 22% income tax on the remainder after the basic exemption. From 2026 the basic exemption is a flat EUR 700/month with no income taper. Single employee, exemption at one employer.

Single employee, standard basic exemption (EUR 700/month, applied at one employer). Default 2% funded pension (4%/6% options not modelled). Employer social tax (33%) is on top of gross and does not reduce net.

Net / month€1,657.84from €2,000.00 gross
Gross salary€2,000.00
Income tax (22%)-€270.16
Net pay (take-home)€1,657.84

Effective deduction rate 17.1 % · of which income tax 13.5 %

Dataset last reviewed 2026-07-18 · tax year 2026 · 11 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Deduct the employee unemployment insurance premium of 1.6% and the mandatory funded pension (II pillar) contribution of 2% from gross salary.
  2. Subtract the basic exemption. From 2026 this is a flat EUR 700 per month (EUR 8,400 per year) applied at one employer, with no income-based taper.
  3. Apply the flat 22% income tax to the remainder: gross minus the two contributions minus the basic exemption. Take-home pay = gross minus the contributions minus income tax.
  4. The employer separately pays 33% social tax on top of gross; this funds pension and health insurance and does not reduce your net pay.

FAQ

What changed in Estonia for 2026?

The basic exemption became a flat EUR 700 per month for everyone, replacing the previous income-dependent exemption that tapered to zero for higher earners (the tax hump). A mid-to-high earner who previously got no exemption now saves 22% of EUR 700 per month. The income tax rate stayed at 22%.

Is Estonia's income tax really flat?

Yes. Estonia applies a single 22% rate to taxable income, with no brackets. Progressivity comes only from the basic exemption, which shelters the first EUR 700 per month. Above that, every euro is taxed at 22%.

What is the II pillar pension contribution?

It is a mandatory funded pension contribution, 2% of gross by default. Since 2024 employees may elect a higher 4% or 6% rate (applications by 30 November). This calculator uses the default 2%. The state adds 4% from the employer's social tax independently.

Does the employer's 33% social tax come out of my pay?

No. The 33% social tax is an employer cost paid on top of your gross salary; it funds pension and health insurance but is never deducted from your net. Your payslip deductions are the 1.6% unemployment premium, the 2% pension and the 22% income tax.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 11 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

8 sources
  • EMTA (Estonian Tax and Customs Board) — Flat income tax 22% (2026, unchanged from 2025)
  • EMTA — Flat basic exemption EUR 700/month (EUR 8,400/year), no income taper from 2026
  • EMTA — Employee unemployment insurance premium 1.6% (locked 2025-2028)
  • EMTA — Mandatory funded pension (II pillar) default 2% (4%/6% optional)
  • EMTA — Social tax 33% (employer-side / self-employed)
  • EMTA (Estonian Tax and Customs Board) — EMTA - Maksumuudatused 2026 (FIE ja maksud): 'uhe kvartali sotsiaalmaksu kohustus on 877,14 eurot (886 x 3 x 33%)'
  • EMTA — VAT standard rate 24% (from 1 July 2025)
  • EMTA (Estonian Tax and Customs Board) — Registration as a VAT payer -- obligation arises once supply exceeds EUR 40,000 from the beginning of the year

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Estonia tax guides

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