Salary calculator (Estonia)
Calculate net salary from gross, or enter the net you want and see the required gross — together with the employer’s total cost, using 2026 tax rates.
The salary calculator works out net pay from gross (or the gross needed for a target net) and shows the employer’s total cost, using Estonian 2026 tax rates.
How is net salary calculated from gross?
- The employee unemployment insurance 1.6% is deducted from the gross salary.
- The funded pension (2nd pillar) contribution 2%, 4% or 6% is deducted.
- The basic exemption €700 is subtracted from the remainder and income tax 22% is applied.
- What is left is the net salary. The employer adds social tax 33% and unemployment insurance 0.8% on top of the gross to get the total cost.
Estonian payroll taxes in 2026
| Contribution | Rate | Paid by |
|---|---|---|
| Income tax | 22% | employee |
| Basic exemption | €700/month | – |
| Unemployment insurance | 1.6% | employee |
| Funded pension (2nd pillar) | 2 / 4 / 6% | employee |
| Social tax | 33% | employer |
| Unemployment insurance | 0.8% | employer |
From 2026 the basic exemption of €700 is the same for everyone regardless of income. The calculation assumes the basic exemption application has been submitted to this employer.
Frequently asked questions
What is the income tax rate in Estonia in 2026?
The personal income tax rate is 22%. The basic exemption is €700 per month for everyone, regardless of income.
How big is the basic exemption in 2026?
From 2026 the basic exemption is a flat €700 per month (€8,400 per year); the previous income-based taper was abolished. People of old-age pension age get an exemption equal to the average pension.
How is net salary calculated from gross?
From the gross salary the employee unemployment insurance (1.6%), funded pension (2%, 4% or 6%) and income tax (22%, after the basic exemption) are withheld. On top of the gross, the employer pays social tax (33%) and employer unemployment insurance (0.8%).
What is the difference between gross and net salary?
Gross salary is the pay before taxes are withheld (the amount agreed in the employment contract). Net salary is what reaches the employee after income tax, unemployment insurance and the funded pension.
How much is social tax in Estonia in 2026?
Social tax is 33% and is paid by the employer on top of the gross salary. It does not reduce the employee net pay but increases the employer total cost.
How much net is left from a €2000 gross salary?
With 2026 rates, a €2000 gross salary leaves about €1658 net (2nd pillar 2%, basic exemption €700). It costs the employer roughly €2676.