Calculate salary and taxes 2026
Employer cost | €2,676.00 |
| Social tax | €660.00 |
| Employer unemployment insurance | €16.00 |
Gross salary | €2,000.00 |
| Funded pension | €40.00 |
| Employee unemployment insurance | €32.00 |
| Income tax Used tax-free income minimum€700.00 | €270.16 |
Net salary | €1,657.84 |
Taxes and tax changes 2026
- The rate of income tax withholding is 22% TMS § 4 lg 1
- Tax-free income is fixed at 700 EUR/month TMS § 23 lg 1 ja lg 2
- Social tax is 33% SMS § 7 lg 1
- The minimum obligation of social tax for an Employment Contract is 886 EUR x 0.33% = 292.38 EUR/month, SMS § 2 lg 2, SMS § 21
- The rates of unemployment insurance contributions are:
- for employee 1.6% VV määrus 19.09.2024 nr 59
- for employer 0.8% VV määrus 19.09.2024 nr 59
- The funded pension contribution rate is 0%, 2%, 4% or 6%, depending on the person's application to the pension register. The funded pension contribution rate can be checked at Pensionikeskus KPS § 9
- The minimum wage (minimum salary) is:
- monthly 886 EUR, from April 946 EUR VV määrus 23.03.2026 nr 36
- hourly 5.31 EUR, from April 5.67 EUR VV määrus 23.03.2026 nr 36