Calculate your take-home net salary in Estonia (netopalk): 22% flat personal income tax, €700 monthly basic exemption, social tax, and total employer cost.
| Tax / Contribution | Rate 2026 |
|---|---|
| Tulumaks (Gyventojų pajamų mokestis) | 22,00 % |
| Maksuvaba tulu (Neapmokestinamas minimumas) | 700 € / mėn. (8 400 € / metus) |
| Töötuskindlustus (Darbuotojo nedarbo draudimas) | 1,60 % |
| Kogumispension (II pakopos pensijų kaupimas) | 2,00 % (arba 0%, 4%, 6%) |
| Sotsiaalmaks (Darbdavio socialinis mokestis) | 33,00 % (20% pensijų + 13% sveikatos) |
| Tööandja töötuskindlustus (Darbdavio nedarbo draudimas) | 0,80 % |
The flat personal income tax rate in Estonia is 22% (up from 20%). It applies to gross salary after deducting employee unemployment insurance, pension contributions, and the basic exemption.
Estonian residents are entitled to a basic exemption of up to €700 per month (€8,400 per year). Under recent reforms, this exemption is unified to eliminate previous regressive step thresholds.
Employers pay 33% Social Tax (Sotsiaalmaks: 20% state pension insurance and 13% health insurance) plus 0.8% employer unemployment insurance, making total employment cost approximately 133.8% of gross salary.
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