# Tax-free income calculator 2025

**From 2026**, the basic tax exemption is a fixed **€700** per month (**€776** for pensioners).  
A calculator is no longer needed as the amount does not depend on income.

Tax-free income
Monthly: €0.00
Yearly: €0.00

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

## Tax-free income calculation 2026

-   Tax-free income is **700 euros per month** (8,400 euros per year). Tax-free income does not depend on the person's income and does not decrease as income grows. [TMS § 23 lg 1](https://www.riigiteataja.ee/akt/118122025017#para23lg1)
-   For persons of retirement age, tax-free income is **776 euros per month** (9,312 euros per year). [TMS § 23⁵](https://www.riigiteataja.ee/akt/118122025017#para23b5)

## Tax-free income calculation 2025

-   The general tax-free income rate up to **7848 euros per year** or up to **654 euros per month** applies to all income. [TMS § 23 lg 1](https://www.riigiteataja.ee/akt/112072025028#para23lg1)
-   For persons of retirement age, tax-free income is **776 euros per month** (9,312 euros per year). [TMS § 23⁵](https://www.riigiteataja.ee/akt/112072025028#para23b5)
-   If income exceeds 14,400 euros, the tax-free income amount is calculated using the following formula: 7848 – 7848 / 10,800 × (income amount – 14,400). The tax-free income cannot be less than zero or greater than 7848. [TMS § 23 lg 2](https://www.riigiteataja.ee/akt/112072025028#para23lg2)
-   With an annual income **over 25,200 euros, the tax-free income is 0 euros**

## What is tax-free income

Tax-free income is the part of income on which income tax does not have to be paid.

## When must income tax be paid?

Income tax must be declared and paid by the **10th day of the month following** the month of receiving income