Estonian income tax refund calculator 2026
Estimate how much income tax you get back with the annual return: pillar III, training costs, donations and unused basic exemption.
An estimate for 2026 income (declared in February 2027). The exact amount is computed by EMTA in the pre-filled return.
Approximate calculation. The exact amount is confirmed by the Social Insurance Board or the Tax and Customs Board - check the official source.
Sources: Maksu- ja Tolliamet (EMTA)
Last updated: 2026-06-03
Where does the refund come from?
The annual return deducts pillar III contributions (up to 15% of gross income, max 6000 € per year) and training costs plus donations (up to 1200 € combined) from taxable income. Every deducted euro returns 22 cents. A refund also arises when the basic exemption (8400 € per year) was not fully used during the year. The refund can never exceed the tax actually withheld. Returns are filed February through April and EMTA pre-fills most data.
Example 1: 24,000 € a year and 1200 € into pillar III
Take an employee with an annual gross income of 24,000 € (2000 € a month) whose basic exemption was applied every month and who paid 100 € a month into pillar III.
The 264 € refund is exactly 22% of the pillar III contribution, because there were no other deductions and the exemption had already been used during the year. If the same person paid 3600 € into pillar III, the refund would be 792 €, since the 15% limit on their income is exactly 3600 €.
The calculator works out two income tax figures and the difference between them:
- Income after unemployment insurance (1.6%) and the II pillar (2%): 24,000 - 864 = 23,136 €.
- Income tax withheld during the year: (23,136 - 8,400) × 22% = 3,241.92 €.
- Actual liability after the pillar III deduction: (23,136 - 8,400 - 1,200) × 22% = 2,977.92 €.
- Refund: 3,241.92 - 2,977.92 = 264.00 €.
Example 2: a pillar III contribution above the limit
Annual gross income is 30,000 €, 6000 € went into pillar III and training costs were 300 €. The calculator shows a warning, because 15% of income is only 4,500 €. The deductible amount is 4,500 € + 300 € = 4,800 € and the refund is 4,800 × 22% = 1,056 €. Tax withheld was 4,514.40 € and the actual liability 3,458.40 €.
The remaining 1,500 € of contributions earns no refund. To deduct the full 6000 €, annual gross income has to be at least 40,000 €. At that income, 6000 € into pillar III plus 1200 € of training or donations yield a combined refund of 1,584 €, the most these two deductions can produce.
Example 3: the basic exemption went unused
Suppose someone earned 9,000 € in the year but never gave their employer the exemption application. Untick the "exemption was applied" box. Income after deductions is 8,676 €, 1,908.72 € of tax was withheld, yet the actual liability is only (8,676 - 8,400) × 22% = 60.72 €. The refund is 1,848 €.
On the same income with the exemption applied every month, only 60.72 € would have been withheld. If this person paid 1,350 € into pillar III (exactly 15% of income), 22% of that would be 297 €, but the refund is only 60.72 €. You can only get back what was withheld. With annual gross income below roughly 8,714 € and the exemption applied, no income tax is withheld at all and deductions produce no refund.
Different refund reasons add up. If the employee from example 1, on 24,000 €, had no exemption applied and still paid 1200 € into pillar III, 5,089.92 € was withheld and the refund is 2,112 €: 8,400 € of unused exemption plus 1,200 € of contributions, 9,600 € × 22% in total.
How to read the result rows
The headline shows the estimated refund. The first row beneath it is the income tax that, on the calculator's assumptions, was withheld from pay during the year. The last row shows how much tax would have been due had every deduction been counted from the start. The refund is the difference between the two.
The rows in between only appear when they have a value: the deductible pillar III amount and training or donations amount after the limits, and any unused exemption. When the deductible amount is lower than what you entered, the calculator shows an amber warning with the limit. The training and donations limit also applies the rule that the deduction cannot exceed half of taxable income.
When the estimate differs from reality
The calculator is simplified and rests on a few assumptions. If your situation is different, the figure in EMTA's pre-filled return will not match the estimate:
- All income is assumed to be salary with 1.6% unemployment insurance and a 2% II pillar contribution withheld. A 4% or 6% rate or other types of income change the numbers.
- The exemption is treated as applied for the whole year or not at all. If the application was filed mid-year, the real refund falls somewhere between the two results.
- If the exemption was applied by two employers, you owe extra tax instead of getting a refund. The calculator neither calculates nor shows that amount.
- The calculation covers 2026 income. It is not suitable for returns from earlier years, when the exemption rules were different.
How to put the result to use
If you are planning pillar III contributions, work out your limit first: 15% of annual gross income, but no more than 6000 €. On 20,000 € of income that is 3,000 €; on 30,000 € it is 4,500 €. Anything above the limit does not raise the refund, so it makes sense to size contributions accordingly.
Training costs and donations work the same way, but with their own cap. On 18,000 € of annual income with 1200 € of training costs, the refund is 264 €. Spending beyond 1200 € brings no additional refund.
When you file, compare EMTA's pre-filled figure with the calculator's result. If the pre-filled refund is noticeably smaller, check that all contributions and training costs appear in the return and whether the exemption was used in one place or several during the year.
Frequently asked questions
How much do I get back for pillar III?+
22% of contributions, as long as they stay within 15% of your annual gross income and 6000 €. The maximum refund is 1320 € per year.
What else is deductible?+
Training costs and donations, up to 1200 € combined per year (max 50% of taxable income). Since 2024, housing loan interest and the extra child exemption are no longer deductible.
When is the refund paid?+
For e-filers, payouts usually start in early March. The earlier you file, the earlier the money arrives.
Why is my refund less than 22% of deductions?+
The refund is capped by the tax actually withheld during the year. If little income tax was withheld from your salary, the refund cannot exceed it.
Do I have to file at all?+
Not if you have no deductions and the exemption was applied correctly. Always worth filing if you contributed to pillar III, paid for training or left the exemption unused.