Estonia salary calculator 2026
Free Estonia salary calculator 2026: net take-home pay for employment (tooleping), FIE, OU owner (salary vs dividend) and volaoiguslik leping. Income tax 22%, flat basic exemption, social tax, II pillar. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Estonia (2026)
Educational monthly model for tax year 2026 (annual = month x 12) - not a payroll system, not a tax return, not tax advice. The 2026 figures are the confirmed values: flat income tax 22%, basic exemption 700 EUR/month, social tax 33% (minimum base 886 EUR/month). The planned 24% rate rise was cancelled in December 2025.
Employment (tooleping)
- Income tax: flat 22% on the wage after the basic exemption and the employee contributions (TuMS sec. 4, 23).
- Basic exemption up to 700 EUR/month, applied when chosen; pensioners have a separate exemption.
- Unemployment insurance 1.6% employee and 0.8% employer; II-pillar funded pension at 2/4/6% of gross when the employee participates (0% otherwise).
- Social tax 33% is paid by the employer on top of gross (minimum base 886 EUR/month) and is shown as employer cost.
Sources: Tulumaksuseadus (Income Tax Act / TuMS), sec. 4, 23, EMTA - Tax rates 2026 (income tax 22%, basic exemption 700 EUR/month), Sotsiaalmaksuseadus (Social Tax Act / SMS), sec. 7 - social tax 33%, EMTA - II-pillar mandatory funded pension 2/4/6%.
Service / mandate contract (volaoiguslik leping)
- Taxed like employment for income tax and social tax, but payments under a law-of-obligations contract fall outside the unemployment-insurance base (VOS / Unemployment Insurance Act sec. 40-41).
Sources: Tulumaksuseadus (TuMS), sec. 4, 23, EMTA - VOS payments outside the unemployment-insurance base.
Sole proprietor (FIE)
- Taxable profit = revenue minus expenses. Social tax 33% on the profit base (subject to a minimum and a maximum base) plus 22% income tax after the basic exemption (which may be used elsewhere).
Sources: Tulumaksuseadus (TuMS), sec. 4, 23, 32-1, Sotsiaalmaksuseadus (SMS), sec. 2, 7 - FIE social tax.
Company owner (OU)
- Salary payout: taxed as employment (income tax, unemployment, optional II-pillar, basic exemption).
- Dividend payout: distributed profit is taxed 22/78 at company level (TuMS sec. 50); the model shows the company tax and the effective rate on the gross profit used.
Sources: Tulumaksuseadus (TuMS), sec. 4, 50 - distributed-profit tax 22/78, EMTA - Taxation of dividends 2026.