From 2026 the Estonian tax-free minimum is €700 a month and no longer depends on how much you earn. It used to taper off above €1,200 and disappear entirely at €2,100, so higher earners got nothing at all. Now everyone gets the same amount.
The table runs the same gross salary through both years of rules. Calculated without the second pension pillar — the contribution reduces both columns equally and does not change the difference.
| Gross | Net 2025 | Net 2026 | Difference |
|---|---|---|---|
| €800 | €758 | €768 | €10.12 |
| €1,000 | €911 | €922 | €10.12 |
| €1,200 | €1,065 | €1,075 | €10.12 |
| €1,500 | €1,247 | €1,305 | €58.08 |
| €1,800 | €1,430 | €1,536 | €106.04 |
| €2,100 | €1,612 | €1,766 | €154.00 |
| €2,500 | €1,919 | €2,073 | €154.00 |
| €3,000 | €2,303 | €2,457 | €154.00 |
On a gross salary of €2,100 or more you keep €154.00 more a month, which is €1,848 a year. That is the whole tax-free amount multiplied by the income tax rate of 22%. On a smaller salary the difference is €10.12 a month: the minimum applied there before as well, it was simply lower — €654 against today’s €700.
The tax-free minimum is not applied on its own. You have to file an application with your employer, and with one employer only. If you filed one earlier, you do not need a new one: the employer switches to the new amount automatically.
Without an application, income tax is withheld in full. The money is not lost — the excess comes back with the annual tax return the following spring.
With two employers you have to choose which one gets the application. The tax-free minimum across two jobs.
| Year | Tax-free minimum | Depends on income | Income tax |
|---|---|---|---|
| 2024 | €654 | tapers €1,200 → €2,100 | 20% |
| 2025 | €654 | tapers €1,200 → €2,100 | 22% |
| 2026 | €700 | no | 22% |
If you have already filed an application for the tax-free minimum with your employer, no — the new amount takes effect by itself. If you never filed one, you need to.
Both will apply the minimum and over the year it adds up to more than you are entitled to. The difference has to be paid back with the spring tax return.
At old-age pension age there is a separate, larger tax-free amount — €776 a month. It covers the pension first, and whatever is left over applies to salary. The calculator has a separate mode for this.
No. The tapering scale is gone and the amount is the same whatever the salary.
Yes, select the year 2026. Switching the year shows the same salary calculated under both sets of rules.