Question 1

How is net salary calculated in Estonia in 2026?

Accepted Answer

For a standard employee salary, this calculator subtracts employee unemployment insurance, the selected II pillar funded pension contribution, and 22% income tax after the applicable tax-free amount. Employer cost adds 33% social tax and 0.8% employer unemployment insurance on top of gross salary.

Question 2

What is the Estonian basic exemption in 2026?

Accepted Answer

EMTA states that the 2026 basic exemption is €700 per month (€8,400 per year), or €776 per month (€9,312 per year) at pensionable age. From 2026 it no longer decreases as income rises, but employers apply it only on the basis of an employee's written application.

Question 3

What is the employer cost of salary in Estonia?

Accepted Answer

For ordinary salary calculations, employer cost is gross salary plus 33% social tax and 0.8% employer unemployment insurance. This gives a standard employer-cost multiplier of 1.338 before any special cases.

Estonian Salary Calculator 2026

Official 2026 Estonian payroll rates