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Tax calculator

Results

€
Total employer expense (payroll fund)
0.00
Social tax
0.00
Unemployment insurance (employer)
0.00
Gross salary
0.00
Pension (II pillar)
0.00
Unemployment insurance (employee)
0.00
Income tax
0.00
Net salary
0.00
Amount not subject to income tax
0.00

How salary taxes are calculated in Estonia in 2026

The calculator converts employer cost, gross salary and net salary using the payroll parameters selected by the user.

Calculation order

  1. Start with gross salary

    If net salary or total employer cost is entered, the calculator first derives the corresponding gross amount.

  2. Calculate employee deductions

    The selected unemployment insurance contribution and funded pension contribution are deducted from gross salary.

  3. Apply the basic exemption

    Up to EUR 700 per month is deducted from the income-tax base only when the employee has submitted an application and is eligible to use it.

  4. Calculate income tax

    Income tax is 22% of the remaining taxable amount after the selected employee deductions and basic exemption.

  5. Add employer taxes

    The employer normally adds 33% social tax and 0.8% unemployment insurance contribution to gross salary.

Parameters used for 2026

Income tax22%
Basic exemptionup to EUR 700/month
Social tax33%
Employee unemployment insurance1.6%
Employer unemployment insurance0.8%
Funded pension, pillar II2%, 4% or 6%
Minimum monthly social tax liabilityEUR 292.38 where applicable

What can change the result

Age, pension status, residence, an A1 certificate, the type of contract, multiple employers, exceptions to the minimum social tax liability and other personal circumstances can change the calculation. The result is an estimate, not payroll or tax advice.

Parameters checked against Estonian Tax and Customs Board guidance on 28 August 2026.

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