Personal income tax
Income tax withheld is 22%. The general basic exemption is €700 monthly (€8,400 annually), no longer reduced as income rises. Pension-age exemption rules differ.
Filing & deadlines
An employer applies the general exemption on a written application. Check social insurance and funded-pension deductions separately before estimating net pay.
Business and scope
The stated company distribution tax is 22/78 of the net taxable amount. Do not read this as 22% of a net dividend or apply individual exemptions to a company.
Salary and take-home pay calculator
Calendar year 2026. Estonian resident employee aged 18–64 throughout the year, with one employer, 12 full monthly pay periods, a fixed salary and one bonus. Automatically calculates 22% withholding after employee unemployment insurance, Pillar II pension and the selected monthly basic exemption. Employer social tax and unemployment insurance are separate. Pensioners, cross-border social-security certificates, multiple employers and partial periods are not supported.
Annual estimate · 2026
- Annual gross earnings
- €30,000.00
- Employee unemployment insurance
- €480.00
- Employee Pillar II pension
- €600.00
- Annual income tax
- €4,514.40
- Annual income after tax and payroll deductions
- €24,405.60
- Average per calendar month (annual net ÷ 12)
- €2,033.80
- Employer social tax + unemployment insurance
- €10,140.00
Calculation details
| Month | Annual gross earnings | Employee unemployment insurance | Employee Pillar II pension | Annual income tax | Employer social tax + unemployment insurance |
|---|---|---|---|---|---|
| 2026-01 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-02 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-03 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-04 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-05 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-06 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-07 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-08 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-09 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-10 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-11 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
| 2026-12 | €2,500.00 | €40.00 | €50.00 | €376.20 | €845.00 |
Results sum monthly payroll deductions. The €700 exemption applies only at the employer holding your application; unused monthly exemption is not carried forward in payroll. An annual return may refund tax using the €8,400 annual exemption and other eligible deductions. Select the actual registered Pillar II rate. Employer minimum social tax is based on €886 each full month unless a statutory exception applies, even if monthly pay is lower. Employer taxes are not deducted from your net salary.
Official basis and tool instructions
Official tax-rate and payroll reference
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
Official sources
Sources checked 28 Oct 2026 · 2026