# Salary calculator 2026 - taxes and payroll (year path)

-   [Taxes 2026](https://www.palgakalkulaator.ee/2026#maksuinfo)🔔
-   [Holidays](https://www.palgakalkulaator.ee/en/vabad-paevad-ja-tooajafond)
-   [Arveldaja.com](https://www.arveldaja.com/)
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## 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 taxUsed tax-free income minimum€700.00: €270.16

Net salary: €1,657.84

![Taxes](https://www.palgakalkulaator.ee/taxes.svg)

## Taxes and tax changes 2026

-   The rate of income tax withholding is **22%** [TMS § 4 lg 1](https://www.riigiteataja.ee/akt/128122017077?leiaKehtiv#para4lg1)
-   Tax-free income is fixed at **700 EUR/month** [TMS § 23 lg 1 ja lg 2](https://www.riigiteataja.ee/akt/128122017077?leiaKehtiv#para23)
-   Social tax is 33% [SMS § 7 lg 1](https://www.riigiteataja.ee/akt/128122017076?leiaKehtiv#para2b1)
-   The minimum obligation of social tax for an Employment Contract is **886 EUR** x 0.33% = **292.38 EUR/month**, [SMS § 2 lg 2](https://www.riigiteataja.ee/akt/123122024014#para2lg7), [SMS § 21](https://www.riigiteataja.ee/akt/128122017076?leiaKehtiv#para2lg2)
-   The rates of unemployment insurance contributions are:
    -   for employee **1.6%** [VV määrus 19.09.2024 nr 59](https://www.riigiteataja.ee/akt/124092024004)
    -   for employer **0.8%** [VV määrus 19.09.2024 nr 59](https://www.riigiteataja.ee/akt/124092024004)
-   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](https://www.pensionikeskus.ee/raamatupidajale/ii-sammas/liitumiskontroll/) [KPS § 9](https://www.riigiteataja.ee/akt/103122024015?leiaKehtiv#para9)
-   The minimum wage (minimum salary) is:
    -   monthly **886 EUR**, from April **946 EUR** [VV määrus 23.03.2026 nr 36](https://www.riigiteataja.ee/akt/124032026005)
    -   hourly **5.31 EUR**, from April **5.67 EUR** [VV määrus 23.03.2026 nr 36](https://www.riigiteataja.ee/akt/124032026005)