Enter an Estonian salary and this calculator applies the 2026 rules: a flat 22% income tax, a basic exemption of €700 a month at every income level, and employee contributions of 3.6%. The exemption changed on 1 January 2026: the old income-dependent taper, the so-called tax hump, has been abolished.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
Estonia taxes salary at a single flat rate of 22%, raised from 20% in 2025. From 1 January 2026 the basic exemption is a flat €700 a month, €8,400 a year, whatever you earn. Under the old system the exemption shrank as income rose between €14,400 and €25,200 a year, which produced the tax hump; that phase-out no longer exists, so higher earners now keep the full exemption. People of pension age get a higher exemption of €776 a month instead, which is not modelled here. The exemption is not automatic: you apply for it with one payer, and any unused amount is settled through the annual tax return.
Employees pay two contributions: unemployment insurance at 1.6% and the funded pension at a standard 2%. Pension members can choose a rate of 0%, 4% or 6%, and joining was voluntary for people born before 1983, so your own rate may differ from the 2% used here. The 33% social tax is paid by the employer on top of gross pay and never comes out of the employee's salary. In law, the unemployment and pension contributions are deducted before income tax; this calculator subtracts only the exemption, so the tax shown is a slight upper bound.
| Taxable income band | Rate |
|---|---|
| Up to €0 | 22% |
Bands apply to taxable income — what is left after the basic exemption (EUR 700/month) of €8,400.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| €22,500 | €3,102 | €810 | €18,588 | 17.4% |
| €45,000 | €8,052 | €1,620 | €35,328 | 21.5% |
| €90,000 | €17,952 | €3,240 | €68,808 | 23.5% |
| €179,500 | €37,642 | €6,462 | €135,396 | 24.6% |
On €45,000 a year, take-home pay in Estonia is €35,328 — about €2,944 a month — after €8,052 in income tax and €1,620 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Unemployment insurance | 1.6% | First €0 | No cap |
| Funded pension (II pillar) | 2% | First €0 | No cap |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
The same salary under both tax systems, worked through at several income levels.
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