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    Salary and Tax Calculator

    Calculate net salary from gross salary or the other way round, with all Estonian payroll taxes and the total employer cost.

    IncomeBusiness
    Rates and options
    Monthly tax-free allowance deducted before income tax. From 2026, the general allowance is fixed and does not decrease as income increases.
    For a person of old-age pension age and for flexible or early old-age pension recipients, the employee unemployment insurance contribution is not withheld; the employer contribution still applies. For a state pension recipient the employer does not have to pay the social tax minimum obligation. A person has one tax-free allowance for all income, so the part left for the salary depends on the pension - enter it below.
    At pension age the tax-free allowance is 776.00 € a month. The Social Insurance Board applies it automatically to the pension first; only the unused part is left for the salary (on an application to the employer). If II pillar payments also use the allowance, less is left for the salary.
    Before pension age the general tax-free allowance of 700.00 € a month covers all income together. The Social Insurance Board applies it to the pension only on your application. Enter the amount you have directed to the pension (0 if the whole allowance is with your employer); the rest is left for the salary.
    In some cases, social tax must be paid at least on the monthly base used for the minimum obligation even if the gross salary is lower. Exceptions and the exact obligation depend on the employee’s status and insurance.

    Net salary

    1,657.84 €

    Calculated with the 2026 tax rates. Daily amounts assume 21 working days a month (the 2026 average in Estonia); the actual number varies from month to month.

    You work 4.4 months of the year just to cover the taxes - the other 7.6 you earn for yourself.

    Employer side

    Gross salary 2,000.00 €
    Social tax 33% +660.00 €
    Employer unemployment insurance contribution 0.8% +16.00 €
    Total employer cost 2,676.00 €

    Employee side

    Gross salary 2,000.00 €
    Funded pension second pillar 2% −40.00 €
    Employee unemployment insurance contribution 1.6% −32.00 €
    Income tax 22% −270.16 €
    Net salary 1,657.84 €
    Net salary 61.95% Total employer cost 2,676.00 €
    Effective income tax rate 13.51%
    Total tax burden (of total employer cost) 36.55%
    Applied tax-free allowance 700.00 €
    Taxable income 1,228.00 €
    Social tax base used 2,000.00 €
    • The employer pays 2,676.00 € in total; the employee receives 1,657.84 €.
    • Annual income tax: 3,241.92 €.
    • Net salary is 61.95% of the total employer cost.

    Results are informational. Calculation is based on your input and public rules, official accounting may differ. For accuracy, confirm the final result if needed from the appropriate official source or specialist. See the terms of use.

    How much is that per hour? Salary ↔ Hourly Calculator

    How it works?

    This calculator estimates the distribution of Estonia’s payroll taxes. Enter gross salary, desired net salary, or total employer cost - the calculator computes the remaining values.

    Total employer cost = gross salary + social tax + employer unemployment insurance contribution.

    Net salary = gross salary − funded pension second pillar contribution − employee unemployment insurance contribution − income tax.

    Taxable income = gross salary − funded pension second pillar contribution − employee unemployment insurance contribution − tax-free allowance.

    In 2025, the general tax-free allowance depends on income. From 2026, the general tax-free allowance is 700 euros per month and does not decrease as income increases. For a person of pension age and for flexible or early old-age pension recipients, the employee unemployment insurance contribution is not withheld, but the employer contribution still applies; for a state pension recipient the social tax minimum obligation does not apply. The II pillar contribution is the employee’s own pension savings, not a tax, so it is left out of the tax burden. When calculating from net salary or total employer cost, the calculator finds to the cent the gross salary that gives exactly that amount.

    Pensioners. A person has one tax-free allowance for all income. At pension age the Social Insurance Board applies it (776 euros a month in 2026) automatically to the pension first, so the salary gets 776 euros minus the pension, but not less than zero. Before pension age the person splits the general allowance (700 euros a month) between pension and salary by application.

    Year and day. Everything is computed through the monthly amount: a year is 12 months and a month is 21 working days (the 2026 average in Estonia: 252 working days). The calculator uses confirmed tax rates only; when the rates for the chosen year or the current year are not confirmed yet, it computes with the latest confirmed year and says so above the result.

    Frequently asked questions

    What is the general tax-free allowance in Estonia?

    In 2025, the general tax-free allowance is up to 654 euros per month (7,848 euros per year) and depends on income. From 2026, the general tax-free allowance is 700 euros per month (8,400 euros per year) and does not decrease as income increases. For a person who has reached old-age pension age, the tax-free allowance is 776 euros per month (9,312 euros per year).

    Link to this answer

    What is the funded pension second pillar?

    The funded pension second pillar is a pension saving scheme where the employee contributes a share of gross salary. This contribution reduces taxable income because it is deducted before income tax is calculated.

    Link to this answer

    How is total employer cost calculated?

    Total employer cost consists of gross salary, social tax, and the employer unemployment insurance contribution. The exact rates depend on the selected year and are shown next to the options in the calculator.

    Link to this answer

    Is taxation different for old-age pensioners?

    Yes. For a person of old-age pension age and for flexible or early old-age pension recipients, the employee unemployment insurance contribution is not withheld, but the employer contribution still applies. For a state pension recipient the employer does not have to pay the social tax minimum obligation. A person has one tax-free allowance for all income. At pension age it is 776 euros a month (9,312 euros a year); the Social Insurance Board applies it automatically to the pension first and only the unused part is left for the salary - with a 750-euro pension that is 26 euros, with a pension of 776 euros or more nothing. Before pension age (flexible or early old-age pension, special-conditions pension) the general allowance of 700 euros a month applies, and the person decides by application how much of it goes on the pension and how much on the salary. Depending on the status, the calculator asks for the pension amount or for the allowance directed to the pension.

    Link to this answer

    What is the minimum social tax obligation?

    Social tax has a minimum obligation based on a fixed monthly base (for example, 886 euros per month in 2026). In some cases, social tax must be calculated at least on that base even if the gross salary is lower. Exceptions and the exact obligation depend on the employee’s status and insurance.

    Link to this answer

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