Fringe benefit calculator 2026
Calculate the income tax and social tax payable on a fringe benefit and the total cost to the employer.
On a fringe benefit the employer pays income tax (22/78) and social tax (33%).
Total tax
€70.52
Total cost to employer: €170.52
Fringe benefit value€100.00
Income tax (22/78)€28.21
Social tax (33%)€42.31
Total tax€70.52
Total cost€170.52
Calculations are based on Estonia's tax rates in force for 2026. Results are informational.
Sources: Maksu- ja Tolliamet (EMTA)
Last updated: 2026-06-03
How are fringe benefits taxed?
A fringe benefit is the employee's income, but the employer pays the tax. Income tax is calculated on the benefit value at the 22/78 rate (28.21%), then social tax of 33% on the benefit plus that income tax. For a 100 € benefit the income tax is 28.21 € and social tax 42.31 €, total tax 70.52 €.
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