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Salary calculator 2026

Gross, net and what an employee costs

Type a monthly salary and see what the employee gets, what the company pays and what goes to the Tax and Customs Board. By the 2026 rates.

I know
Funded pension (II pillar)
Basic exemption €700

Applied by one employer, on the employee’s written application.

The employee gets

€1,657.84

The company pays €2,676.00 in all

Withheld from the salary
Gross salary
€2,000.00
Unemployment insurance 1.6 %
−€32.00
Funded pension 2 %
−€40.00
Income tax 22 %
−€270.16
Net salary
€1,657.84
Paid by the company on top
Social tax 33 %
€660.00
Unemployment insurance 0.8 %
€16.00
Cost to the company
€2,676.00
To the state on the TSD
€1,018.16

By the Tax and Customs Board’s 2026 rates: income tax 22 %, a basic exemption of €700 a month, social tax 33 % with a minimum monthly base of €886, unemployment insurance 1.6 % and 0.8 %. Rates: emta.ee.

How net pay is worked out

From the gross, unemployment insurance (1.6 %) and the funded pension (2, 4 or 6 %, or none) are withheld first. Income tax of 22 % is charged on what is left, less the basic exemption of €700 a month, which one employer applies on the employee’s application.

What the company pays on top

On the gross salary the company pays social tax of 33 % and unemployment insurance of 0.8 %. Social tax is charged on at least €886 a month for a main employment, even when the salary is lower.

When it is paid

The month’s salary taxes are declared on the TSD and paid by the 10th of the following month, moved to the next working day when the 10th falls on a weekend or holiday.

Frequently asked questions

  • €1,657.84, with the basic exemption applied and a 2 % funded pension. The company pays €2,676.00 in all.

  • Yes. From 2026 the basic exemption is €700 a month for everyone, whatever the income; until 2025 it shrank between €1,200 and €2,100 a month.

  • No. The employee applies for it in writing, to one employer only. Without the application, income tax is charged from the first euro.

  • No. It counts by the published rates for an ordinary employment contract. Board members’ fees, special cases and reliefs are left out; your accountant checks those.

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