Estonia social tax calculator 2026
Social tax is 33 per cent of the gross salary and the employer pays it on top. It has a €886 monthly base: below that salary the tax is still charged on the base.
- Taxable base
- €2,000.00
- Monthly minimum base
- €886.00
Basis of the calculation
Social tax is 33% and the employer pays it on top of the gross salary. It carries a monthly minimum obligation — if pay falls below that, the tax is still calculated on the minimum base.
Rates and thresholds
- Social tax rate
- 33%
- Monthly minimum base
- €886
- Minimum charge
- €292.38
- Who pays
- The employer, on top of the salary
- What it funds
- Health insurance and the state pension
Who pays social tax?
The employer, and it does not come out of the employee's pay. That is why social tax does not change the net figure: unemployment insurance, the funded pension and income tax are withheld from the gross, while social tax is added to it and belongs to the employer's cost. A sole trader pays it themselves on their business income.
Is social tax lower for a part-time employee?
Not always. While the salary is above the €886 base, the tax is 33 per cent of the real figure. Below it the tax is charged on the base instead, so €292.38 a month is due even on a much smaller salary. Exceptions exist — a part-time employee with a disability, for one — and they are set out in the Social Tax Act.
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