Salary calculator 2026 - gross, net and employer cost
Calculate net from gross or gross from net, together with the total employer cost. Includes 2026 income tax, social tax, unemployment insurance and the II pillar funded pension.
| Total employer cost | €2,676.00 | 133.8% |
| Social tax (33%) | €660.00 | 33% |
| Unemployment insurance, employer (0.8%) | €16.00 | 0.8% |
| Gross salary | €2,000.00 | 100% |
| Funded pension | −€40.00 | 2% |
| Unemployment insurance (1.6%) | −€32.00 | 1.6% |
| Income tax (22%) | −€270.16 | 13.5% |
| Net salary | €1,657.84 | 82.9% |
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 is salary calculated?
Net salary is gross minus the employee's unemployment insurance (1.6%), funded pension (2/4/6%) and income tax (22%). Income tax accounts for the basic exemption, which in 2026 is 700 € per month. On top of gross the employer pays social tax (33%) and employer unemployment insurance (0.8%).
Frequently asked questions
What is the income tax in 2026?+
The income tax rate in 2026 is 22%, with a basic exemption of 700 € per month for everyone regardless of income.
How do I calculate net from gross salary?+
From gross, subtract unemployment insurance 1.6%, funded pension 2% and income tax 22%, accounting for the 700 € basic exemption.
What is the total employer cost?+
On top of gross the employer pays social tax 33% and employer unemployment insurance 0.8%. For a 2000 € gross salary the cost is 2676 €.