Income tax in Estonia 2026
Income tax is the state tax on an individual's income. In 2026 the rate is 22% and the basic exemption €700 per month, evenly for everyone regardless of income size.
Income tax rate and basic exemption
In 2026 the income tax rate is 22% and the basic exemption €700 per month (€8400 per year), evenly for everyone – the earlier graduated "tax hump" was abolished. The basic exemption reduces the taxable amount. Work out net salary with the salary calculator or see the basic exemption calculator.Income tax in 2026
| Indicator | Value |
|---|---|
| Income tax rate | 22% |
| Basic exemption | €700/month (€8400/year) |
| Dividend income tax | 22/78 |
Declaration and refund
The tax return is filed in e-MTA in the spring of the following year. If more income tax was withheld during the year than necessary (e.g. the basic exemption was unused or deductions apply), the overpaid part is refunded. Estimate the amount with the income tax refund calculator.Related calculators
Read more
- Salary and taxes in Estonia 2026
- Gross vs net salary – what is the difference?
- Funded pension (2nd pillar) 2026
Source: Estonian Tax Board – tax rates ↗ · Source: Estonian Tax Board – basic exemption ↗