Calculate salary and taxes 2026

Sum type
Deductions:
700

Employer cost

-
Social tax-
Employer unemployment insurance-

Gross salary

-
Funded pension-
Employee unemployment insurance-
Income tax
Used tax-free income minimum-
-

Net salary

-
Taxes

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:
  • 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
    • hourly 5.31 EUR, from April 5.63 EUR