Calculate salary and taxes 2026

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 ? EUR
  • hourly ? EUR