Salary Calculator Estonia 2026

	Month	Year	% of gross
Total employer cost	–	–	–
Social tax 33 %	–	–	–
Unemployment insurance, employer 0.8 %	–	–	–
Gross salary	–	–	–
Funded pension	–	–	–
Unemployment insurance, employee 1.6 %	–	–	–
Income tax 22 %	–	–	–
Net salary	–	–	–
Tax-free allowance used	–

How the salary calculator works (2026)

1Income tax and tax-free allowanceIncome tax is 22 %. From 2026 the tax-free allowance is 700 € a month (8,400 € a year) for everyone regardless of income, and 776 € at old-age pension age. To use it, the employee submits an application to one employer.
2Employee contributionsThe funded pension contribution (2, 4 or 6 %) and the 1.6 % unemployment insurance are withheld from gross pay and deducted before income tax: tax = 22 % × (gross − pension − unemployment insurance − allowance).
3Employer contributionsOn top of gross pay the employer pays 33 % social tax and 0.8 % unemployment insurance. The social tax minimum base is 886 € a month, i.e. at least 292.38 €, except in the cases listed in the law (e.g. a state pension recipient, a parent of a child under 3, a pupil or student, an employee with partial work capacity).
4From net or employer costThe calculator also works backwards: enter the net salary or employer cost you want and we find the gross salary that gives exactly that amount (to the cent).

Source: Estonian Tax and Customs Board (EMTA), “Tax changes in 2026”. The result is for information only; the employer's payroll is authoritative. emta.ee

The calculator uses the 2026 rates and is for information only. To be sure of the figures, please check all data with the relevant authorities. Laws are passed by the Riigikogu (Income Tax, Social Tax, Unemployment Insurance, Funded Pensions and State Budget Acts), unemployment insurance rates are set by the Government, tax policy is shaped by the Ministry of Finance and taxes are collected by the Tax and Customs Board (EMTA). Unemployment insurance: Unemployment Insurance Fund, funded pension: Pensionikeskus, pensioners’ allowance: Social Insurance Board. Legal texts: Riigi Teataja.

Frequently asked questions

How do I calculate net salary in Estonia in 2026?

From gross pay subtract the funded pension (2 %), the employee unemployment insurance (1.6 %) and 22 % income tax on what is left after those contributions and the 700 € tax-free allowance. For example, 2,000 € gross gives 1,657.84 € net.

What is the tax-free allowance in 2026?

700 € a month, or 8,400 € a year, for everyone regardless of income; 776 € a month (9,312 € a year) at old-age pension age. The income-dependent "tax hump" was abolished in 2026.

How much does an employer pay on top of salary?

33 % social tax and 0.8 % unemployment insurance on top of gross pay. For 2,000 € gross the employer cost is 2,676 €.

What is the social tax minimum in 2026?

886 € a month. If gross pay is lower, the employer generally pays social tax on at least 886 €, i.e. 292.38 € a month.

Do pensioners pay unemployment insurance?

No. The employee's 1.6 % is not withheld from people of old-age pension age; the employer's 0.8 % still applies. The 776 € monthly allowance is first applied to the pension; the employer can only apply what is left if the pension is below 776 €. The social tax minimum does not apply to a state pension recipient.