A reference table of the tax rates and state benefit amounts in force in Estonia in 2026. From each figure you can reach the right calculator to work out the exact amount for your situation.
Payroll taxes 2026
| Contribution | Rate | Paid by |
|---|
| Income tax | 22% | employee |
| Basic exemption | €700/month (€8400/year) | — |
| Unemployment insurance | 1.6% | employee |
| Funded pension (2nd pillar) | 2%, 4% or 6% | employee |
| Social tax | 33% | employer |
| Unemployment insurance | 0.8% | employer |
Work out your net salary and employer cost with the
salary calculator, or see the effect of the basic exemption with the
basic exemption calculator.
Other taxes 2026
| Tax | Rate |
|---|
| VAT (standard) | 24% |
| VAT (accommodation) | 13% |
| VAT (books, medicines, press) | 9% |
| Dividend income tax | 22/78 (paid by the company) |
| Sole proprietor social tax | profit ÷ 1.33 (33%) |
| Motor vehicle tax (base part) | €50/year |
To add or remove VAT use the
VAT calculator; to compare dividend and salary the
salary vs dividend calculator; for the annual car tax the
motor vehicle tax calculator.
Benefits 2026
| Item | Rate / amount |
|---|
| Minimum wage | €946/month (from 1 Apr 2026) |
| Parental benefit ceiling | €3806.10/month |
| Sick benefit | 70% (from the 4th sick day) |
| Sick benefit daily cap (Health Fund) | €126.87 |
| Paternity leave | 30 calendar days |
| Unemployment insurance benefit | 60% (days 1–100), then 40% |
| Annual holiday | 28 calendar days per year |
For life changes, calculate the benefit:
sick benefit,
parental benefit,
paternity benefit or
unemployment insurance benefit. We review the rates at least once a year – mainly in January, when the new year's changes take effect.
Related calculators
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Source: Estonian Tax Board ↗ · Source: Social Insurance Board ↗