Basic exemption calculator 2026
Calculate how much basic exemption applies to your salary and how much income tax it saves. From 2026 the exemption is a flat 700 € per month.
This year the basic exemption is a flat €700.00 per month, regardless of income.
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
What changed in 2026?
Previously the basic exemption depended on income and shrank at higher salaries. From 2026 a flat basic exemption of 700 € per month (8400 € per year) applies to everyone, regardless of income. Those who have reached old-age pension age get 776 € per month.
Frequently asked questions
What is the basic exemption in 2026?+
From 2026 the basic exemption is a flat 700 € per month for everyone, regardless of income. Pensioners get 776 € per month.
Does the exemption depend on salary?+
Not from 2026 - it used to shrink at higher salaries, now everyone gets a flat 700 €.
How much does the exemption save?+
It reduces taxable income, saving 22% of that amount - 700 € gives up to 154 € of income-tax saving per month.