Applied to taxable salary after eligible employee contributions and the applied basic exemption.
Updated for 2026 payroll rates
Estonia Salary Calculator
Calculate net salary, gross pay and total employer cost with a clear monthly and annual payroll breakdown.
✓ Gross ↔ net calculation
✓ Employer cost included
✓ No signup required
Your calculation
Enter salary details
Tax profile
Adjust the settings to match the employee.
Estimates assume ordinary employment income paid in 2026. Special payment types, cross-border social security and individual exemptions can change the result.
Estimated result
Net salary per month
€1,963.48
€23,561.76 per year
Take-home
78.5%
Net salary €1,963.48
Income tax €—
Employee contributions €—
Monthly breakdown
- Gross salary
- €2,500.00
- Basic exemption applied
- €700.00
- Income tax (22%)
- −€—
- Employee unemployment
- −€40.00
- Funded pension
- −€50.00
- Net salary
- €—
Employer calculation
€—
Social tax €—
Employer unemployment €—
Annual employer cost €—
Amounts are rounded to the nearest cent. Reverse calculations may differ by a few cents from payroll software because of payroll-level rounding.
Transparent formulasEvery major deduction is displayed.
Privacy friendlyCalculations stay in your browser.
Mobile readyUse the calculator on any device.
Official rate summary
Estonia salary taxes in 2026
The calculator uses the following standard payroll rates for payments made during 2026.
Maximum monthly general exemption. At pensionable age, the monthly maximum is €776.
Paid by the employer. The applicable 2026 minimum monthly liability can be €292.38.
Normally 1.6% is withheld from the employee and 0.8% is paid by the employer.
Pillar II depends on the employee’s registered contribution choice. Select 0% when it does not apply.
Estonian payroll taxation is cash-based, so the payment date determines the rates used.
Calculation method
How the Estonia salary calculator works
For a standard gross-to-net calculation, the tool first calculates employee unemployment insurance and the selected funded pension contribution from gross salary. These employee contributions reduce the amount subject to income tax.
The selected basic exemption is then deducted, but only up to the remaining taxable amount. Income tax is calculated at 22%. Net salary equals gross salary minus employee unemployment insurance, funded pension and income tax.
Employer cost adds employer social tax and employer unemployment insurance to the gross salary. When the minimum social-tax option is enabled, the calculator applies at least €292.38 in monthly social tax where the calculated amount would otherwise be lower.
Standard formula
Taxable salary
Gross − employee unemployment − Pillar II − exemptionNet salary
Gross − income tax − employee unemployment − Pillar IIEmployer cost
Gross + social tax + employer unemployment
Common questions
Estonia salary calculator FAQs
What is the income tax rate in Estonia in 2026?+
The rate of withheld income tax is 22%. For ordinary salary, the taxable base is generally reduced by the employee unemployment insurance contribution, eligible funded pension contributions and the basic exemption applied by the employer.
How does the €700 basic exemption work?+
From 2026, the general exemption is up to €700 per month and no longer decreases as income rises. It can generally be applied by one employer or payer based on the employee’s application. You can enter a lower value or zero in the calculator.
Why can I choose 0%, 2%, 4% or 6% for Pillar II?+
The mandatory funded pension contribution can be 2%, 4% or 6%, depending on the person’s registered choice. Some employees do not have a current withholding obligation, so 0% is also available.
Does the employer pay taxes in addition to gross salary?+
Yes. A standard employer calculation adds 33% social tax and 0.8% employer unemployment insurance to gross salary. Minimum social-tax rules can increase employer cost for some lower-paid employment arrangements.
What changes at pensionable age?+
The general maximum basic exemption at pensionable age is €776 per month. Employee unemployment insurance withholding ends in the pension-related cases described by the official rules, while the employer’s 0.8% contribution generally continues.
Can a non-resident use the calculator?+
Yes. Select the standard non-resident setting to remove the general exemption and Pillar II by default. Some non-residents may qualify for different treatment under EEA, residency-certificate, tax-treaty or social-security rules, so professional confirmation may be needed.
Why might my payslip differ from this estimate?+
Differences can arise from payroll rounding, multiple payments, several employers, benefits, tax-exempt reimbursements, residency status, cross-border work, absence, special contracts or an employer applying a different exemption amount.
Data sources
View official tax rates ↗
Built from official Estonia tax information
Rates and explanatory rules were reviewed against the Estonian Tax and Customs Board. Last reviewed: 25 July 2026.