Estonia Income Tax Calculator 2026
Calculate your exact net salary in Estonia after Tulumaks — Flat 20% and social security. All 1 tax brackets. Updated Q1 2026.
Your employer pays an additional €16,900 (33.8% of gross). Total employment cost = €66,900.
How income tax works in Estonia
Income tax in Estonia is administered by the Maksu- ja Tolliamet under Tulumaks — Flat 20%. Flat 20% rate. Basic exemption up to EUR 7,848/year (phased out above EUR 25,200). Social tax 33% paid entirely by employer.
Estonia uses a progressive schedule of 1 bracket: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (16.0% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Estonia pays salaries across 12 monthly instalments.
Key tax dates in Estonia
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 30 April |
| Withholding regime | Tulumaks — Flat 20% |
Deductions and allowances
- ·Basic exemption EUR 654/month (income-dependent)
- ·Housing loan interest
- ·Education expenses
- ·Charitable donations
- ·Voluntary pension (III pillar)
Flat 20% rate. Basic exemption up to EUR 7,848/year (phased out above EUR 25,200). Social tax 33% paid entirely by employer.
Special tax regimes
E-residency available but does not confer tax residency. No special expat tax regime.
Read full guide →All 1 brackets for 2026
| # | Income Range (€) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | €0 — ∞ | 20% | — |
Source · Maksu- ja Tolliamet · Data updated Q1 2026
Frequently asked
What is the income tax rate in Estonia?+
Estonia applies progressive Tulumaks — Flat 20% rates from 20.0% on the lowest band up to 20.0% on the highest, across 1 brackets in 2026.
How much social security do you pay in Estonia?+
Employees pay 16.0% of gross salary as social security. Flat 20% rate. Basic exemption up to EUR 7,848/year (phased out above EUR 25,200). Social tax 33% paid entirely by employer.
What is the Tulumaks — Flat 20% personal allowance in Estonia?+
The main allowances are: Basic exemption EUR 654/month (income-dependent); Housing loan interest. See §03 for the full list.
When do you file taxes in Estonia?+
The filing deadline in Estonia is 30 April. Tax year runs 1 January to 31 December.
How much take-home pay on €21,000 gross in Estonia?+
On a €21,000 gross salary the effective rate is 32.8%, leaving approximately €14,112 net per year — about €1,176 per month across 12 payments. (For reference: €50,000 gross nets €33,600.)
Does Estonia have any special tax regimes for expats?+
E-residency available but does not confer tax residency. No special expat tax regime.
Affiliate disclosure
Some links on this page are affiliate links. WorthOf may earn a commission if you sign up. This does not affect our data, our methodology, or our editorial independence.