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ESTONIA / TAX TABLES / 2026 / LAST CHECKED 2026-11-11

Estonian tax tables 2026

The 22% flat income tax and the basic exemption (now the same at every income), the annual-return deductions, the security tax that was not introduced, the employee's unemployment insurance and funded pension (2%, 4% or 6%), the employer's 33% social tax with its monthly minimum and unemployment insurance, the minimum wage and the rules for freelancers and new residents (sole-proprietor social tax minimum and ceiling, the entrepreneur account, VAT, the digital-nomad visa and e-Residency) for 2026.

In force
2026-01-01 to 2026-12-31
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Income tax

Income tax

Personal income tax (tulumaks)

Taxable income of a resident individual, per yearRate
Over €022%

One flat rate on the income of resident individuals. The basic exemption (€700 a month, €8,400 a year) is deducted first; from 2026 it no longer falls as income rises. Employers withhold 22% from pay. The planned 2% security tax was not introduced.

Source: Maksu- ja Tolliamet: Maksumäärad ja maksuvaba tulu suurus, 2026 (last updated 26.03.2026); Maksumuudatused 2026. aastal (27.11.2025) · retrieved 2026-11-11

Basic exemption (maksuvaba tulu) and deductions

ItemValue
Basic exemption, per month€700
Basic exemption, per year€8,400
Income-based phase-out (the 'tax hump', maksuküür)Abolished from 1 January 2026: the full amount applies at any income (2025: up to €654 a month or €7,848 a year, falling as income rose)
Basic exemption at old-age pension age, per month€776
Basic exemption at old-age pension age, per year€9,312
How it is appliedOn a written application to one employer or payer only (Income Tax Act § 42(2)); the Social Insurance Board applies it to pensions automatically
Third pillar pension contributions: deductible share of taxable incomeSource: emta.ee · retrieved 2026-11-1115%
Third pillar pension contributions: deductible maximum per yearSource: emta.ee · retrieved 2026-11-11€6,000
Training costs, gifts and donations together: deductible maximum per yearSource: emta.ee · retrieved 2026-11-11€1,200

The deductions are claimed on the annual return (the 2026 return is filed from 15 February 2027).

Source: Maksu- ja Tolliamet: Maksuvaba tulu arvestamine (last updated 25.05.2026); Maksumäärad ja maksuvaba tulu suurus, 2026 (last updated 26.03.2026) · retrieved 2026-11-11

Security tax (julgeolekumaks)

ItemValue
Security tax on wages and pensionsNot introduced: the planned 2% tax does not apply
Security tax on company profitsNot introduced: the planned 2% tax does not apply

Source: Maksu- ja Tolliamet: Maksumuudatused 2026. aastal (news, 27.11.2025) · retrieved 2026-11-11

Employee

Employee contributions

Employee contributions: unemployment insurance and funded pension

ItemValue
Unemployment insurance (töötuskindlustusmakse), employeewithheld from gross pay; stops from the month the employee reaches old-age pension age1.6%
Funded pension (second pillar, kohustuslik kogumispensioni makse): default rate2%
Funded pension: optional higher rate4%
Funded pension: optional highest rate6%
Total employee contributions at the 2% funded-pension rate3.6%
Who pays the funded pensionSource: pensionikeskus.ee · retrieved 2026-11-11Second pillar members; joining is compulsory for people born in 1983 or later, who may later apply to stop contributions
Changing the funded-pension rateSource: pensionikeskus.ee · retrieved 2026-11-11Application to Pensionikeskus by 30 November; the new rate applies from 1 January and can be changed once a year
Stopping and rejoiningSource: pensionikeskus.ee · retrieved 2026-11-11Contributions can be stopped or the savings withdrawn; from 2026 a member can rejoin after a 5-year break (previously 10 years)

Basis: Gross pay, per month

Employees pay no social tax: the 33% social tax is the employer's. Income tax (22%) is withheld from pay after the basic exemption.

Source: Maksu- ja Tolliamet: Maksumäärad ja maksuvaba tulu suurus, 2026 (last updated 26.03.2026) · retrieved 2026-11-11

Employer

Employer costs

Employer contributions: social tax and unemployment insurance

ItemValue
Social tax (sotsiaalmaks)33%
Social tax: share for state pension insurance20%
Social tax: share for health insurance (Tervisekassa)13%
Social tax for second pillar members: share for state pension insuranceplus 4% transferred to the member's funded pension and 13% for health insurance16%
Social tax for second pillar members: share transferred to the funded pension4%
Unemployment insurance (töötuskindlustusmakse), employeralso paid for employees of pension ageSource: emta.ee · retrieved 2026-11-110.8%
Total employer contributionsSource: emta.ee · retrieved 2026-11-1133.8%
Monthly minimum social tax base (sotsiaalmaksu kuumäär)set by the 2026 State Budget Act from the minimum wage in force on 1 July 2025Source: emta.ee · retrieved 2026-11-11€886
Minimum social tax per employee, per monthpaid by the employer that applies the employee's basic exemption; the Social Tax Act lists exceptionsSource: emta.ee · retrieved 2026-11-11€292.38

Basis: Gross pay, per month

Social Tax Act § 7 and § 10. The employer pays social tax on top of gross pay; it finances the state pension (and 4 points of the second pillar for members) and health insurance.

Source: Riigi Teataja: Sotsiaalmaksuseadus, version in force 26.10.2026–31.12.2026 (RT I, 16.10.2026, 14), § 7 and § 10; Maksu- ja Tolliamet: Maksumäärad, 2026 (last updated 26.03.2026) · retrieved 2026-11-11

Minimum wage (töötasu alammäär)

ItemValue
Minimum monthly wage, full-time, from 1 April 2026€946
Minimum hourly wage, from 1 April 2026€5.67
Minimum monthly wage, 1 January to 31 March 2026Source: riigiteataja.ee · retrieved 2026-11-11€886
Minimum hourly wage, 1 January to 31 March 2026Source: riigiteataja.ee · retrieved 2026-11-11€5.31

Set by Government regulation under the Employment Contracts Act § 29(5). The social tax monthly minimum for 2026 stays at €886 (the minimum wage on 1 July 2025).

Source: Riigi Teataja: Vabariigi Valitsuse 23.03.2026 määrus nr 36 'Töötasu alammäära kehtestamine' (RT I, 24.03.2026, 5) · retrieved 2026-11-11

Other

Other rates

Sole proprietors (FIE): income tax and social tax

ItemValue
Income tax on business income after allowed deductions22%
Social tax on business income33%
Social tax deduction: business income after expenses is divided by1.33
Minimum annual social tax base (12 × €886)€10,632
Minimum annual social tax€3,508.56
Quarterly social tax advance paymentdue by the 15th of the last month of each quarter€877.14
Maximum annual social tax base (10 × the minimum wage for each month)€886 × 10 × 3 + €946 × 10 × 9€111,720
Maximum annual social tax€36,867.60
Unemployment insuranceNone: a sole proprietor pays no unemployment insurance contribution for themself
Funded pension for second pillar members: maximum per year at 2%Source: emta.ee · retrieved 2026-11-11€2,234.40
Funded pension: maximum per year at 4%Source: emta.ee · retrieved 2026-11-11€4,468.80
Funded pension: maximum per year at 6%Source: emta.ee · retrieved 2026-11-11€6,703.20

Basis: Business income (ettevõtlustulu), per year

Business income is declared once a year (form E with the annual return, by 30 April); the Tax and Customs Board then sets the final social tax, due by 1 October. Retired and studying sole proprietors pay no advances or annual minimum, only 33% of actual profit.

Source: Maksu- ja Tolliamet: Füüsilisest isikust ettevõtjale (FIE): Sotsiaalmaks (last updated 14.04.2026); FIE sotsiaalmaksu avansiliste maksete tasumine; Maksumuudatused 2026. aastal (27.11.2025); Riigi Teataja: Sotsiaalmaksuseadus § 2 lg 1 p 5 and lg 5 · retrieved 2026-11-11

Entrepreneur account (ettevõtluskonto)

ItemValue
Business income tax on all receiptssplit 22/55 income tax and 33/55 social tax20%
Business income tax for second pillar members at 2%22%
Business income tax for second pillar members at 4%24%
Business income tax for second pillar members at 6%26%
Receipts limit per calendar yearabove it the person must register as a sole proprietor or company and for VAT€40,000
Monthly receipts needed for health insurance cover (2026)the social tax part then reaches the €292.38 monthly minimum€2,436.50

Basis: Receipts paid into the account

A special bank account for individuals: the bank reserves the business income tax and passes it to the Tax and Customs Board; the rate applies to all receipts. The former 40% rate no longer applies from 2025.

Source: Maksu- ja Tolliamet: Ettevõtluskonto (last updated 06.11.2026); Maksumuudatused 2026. aastal (27.11.2025) · retrieved 2026-11-11

VAT (käibemaks)

ItemValue
Standard rate (from 1 July 2025)24%
Reduced rateaccommodation, including accommodation with breakfast13%
Reduced rateincluding press publications9%
Registration: Estonian turnover from the start of the calendar year aboveVAT payer from the day the threshold is exceeded€40,000

Source: Maksu- ja Tolliamet: Maksukohustuslasena registreerimise kohustus (last updated 05.02.2026); Käibemaksumäärad ja maksuvaba käive (last updated 05.11.2025); Maksumäärad, 2026 · retrieved 2026-11-11

Freelancers, the self-employed and new residents

ItemValue
Income tax for sole proprietors (FIE)22% on business income after allowed deductions; social tax 33% on the same income
Sole proprietor: minimum annual social tax€3,508.56
Sole proprietor: maximum annual social tax€36,867.60
Entrepreneur account (ettevõtluskonto)Source: emta.ee · retrieved 2026-11-1120% of receipts (22% / 24% / 26% for second pillar members), for receipts up to €40,000 a year
VAT registration threshold (Estonian turnover in the calendar year)Source: emta.ee · retrieved 2026-11-11€40,000
Inbound or expat tax regimeSource: emta.ee · retrieved 2026-11-11None: residents are taxed on worldwide income at 22% with the normal basic exemption; there is no reduced rate or exemption for new residents
Tax residencySource: emta.ee · retrieved 2026-11-11A permanent home in Estonia or at least 183 days in Estonia within 12 consecutive months
Digital-nomad visa (viisa kaugtöö tegemiseks)Source: riigiteataja.ee · retrieved 2026-11-11A short-stay (C) or long-stay (D) visa for remote work for a foreign employer, the applicant's own foreign company or mainly foreign clients; a D visa allows up to 365 days within 12 months
Digital-nomad visa: sufficient funds per day in Estonia (0.6 × the €220 monthly subsistence level)from 1 January 2026; legal income for the six months before applying must also be documentedSource: riigiteataja.ee · retrieved 2026-11-11€132
Digital-nomad visa: taxSource: riigiteataja.ee · retrieved 2026-11-11More than 183 days in Estonia within 12 consecutive months makes the holder an Estonian tax resident
Where to applySource: riigiteataja.ee · retrieved 2026-11-11An Estonian representation abroad that handles visas, or a Police and Border Guard Board (PPA) service office in Estonia
e-ResidencySource: e-resident.gov.ee · retrieved 2026-11-11A government digital ID for running an Estonian company online; it is not tax residency, citizenship, a residence permit, a visa or a right to enter Estonia

Self-employed figures are the 2026 amounts published by the Tax and Customs Board (EMTA); the visa rules are in the Aliens Act § 62^5 and Interior Minister regulation no. 82.

Source: Maksu- ja Tolliamet: Füüsilisest isikust ettevõtjale (FIE): Sotsiaalmaks (last updated 14.04.2026); FIE sotsiaalmaksu avansiliste maksete tasumine; Maksumuudatused 2026. aastal (27.11.2025); Riigi Teataja: Sotsiaalmaksuseadus § 2 lg 1 p 5 and lg 5 · retrieved 2026-11-11

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Official sources

  1. emta.eeMaksu- ja Tolliamet: Maksumäärad ja maksuvaba tulu suurus (last updated 26.03.2026) · retrieved 2026-11-11
  2. emta.eeMaksu- ja Tolliamet: Maksumuudatused 2026. aastal (27.11.2025) · retrieved 2026-11-11
  3. emta.eeMaksu- ja Tolliamet: Maksuvaba tulu arvestamine (last updated 25.05.2026) · retrieved 2026-11-11
  4. riigiteataja.eeRiigi Teataja: Sotsiaalmaksuseadus (version in force 26.10.2026–31.12.2026) · retrieved 2026-11-11
  5. riigiteataja.eeRiigi Teataja: 2026. aasta riigieelarve seadus · retrieved 2026-11-11
  6. emta.eeMaksu- ja Tolliamet: Sotsiaalmaks (last updated 20.07.2026) · retrieved 2026-11-11
  7. pensionikeskus.eePensionikeskus: Rejoining the second pillar after a 5-year break · retrieved 2026-11-11
  8. pensionikeskus.eePensionikeskus: Changing the rate of contributions to 2%, 4% or 6% · retrieved 2026-11-11
  9. pensionikeskus.eePensionikeskus: Exemption from contributions to II pillar · retrieved 2026-11-11
  10. emta.eeMaksu- ja Tolliamet: FIE sotsiaalmaks (last updated 14.04.2026) · retrieved 2026-11-11
  11. emta.eeMaksu- ja Tolliamet: FIE sotsiaalmaksu avansiliste maksete tasumine · retrieved 2026-11-11
  12. emta.eeMaksu- ja Tolliamet: FIE kohustuslik kogumispensioni makse (last updated 22.05.2026) · retrieved 2026-11-11
  13. emta.eeMaksu- ja Tolliamet: Ettevõtluskonto (last updated 06.11.2026) · retrieved 2026-11-11
  14. emta.eeMaksu- ja Tolliamet: Maksukohustuslasena registreerimise kohustus (last updated 05.02.2026) · retrieved 2026-11-11
  15. emta.eeMaksu- ja Tolliamet: Käibemaksumäärad ja maksuvaba käive (last updated 05.11.2025) · retrieved 2026-11-11
  16. riigiteataja.eeRiigi Teataja: Siseministri määrus nr 82 (version in force from 22.05.2026) · retrieved 2026-11-11
  17. riigiteataja.eeRiigi Teataja: Välismaalaste seadus (version in force 01.10.2026–31.12.2026) · retrieved 2026-11-11
  18. politsei.eePolitsei- ja Piirivalveamet: Long-term visa · retrieved 2026-11-11
  19. e-resident.gov.eee-Residency: Responsibilities of e-residents · retrieved 2026-11-11
  20. emta.eeMaksu- ja Tolliamet: Residentsuse määramine (last updated 23.10.2026) · retrieved 2026-11-11
  21. riigiteataja.eeRiigi Teataja: Vabariigi Valitsuse 23.03.2026 määrus nr 36 'Töötasu alammäära kehtestamine' (RT I, 24.03.2026, 5) · retrieved 2026-11-11
  22. riigiteataja.eeRiigi Teataja: Vabariigi Valitsuse 19.12.2024 määrus nr 87 'Töötasu alammäära kehtestamine' (RT I, 21.12.2024, 26; repealed from 1 April 2026) · retrieved 2026-11-11

How every figure is checked: methodology. All datasets: CalcBloc data.