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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.

Estimated refund
€264.00
paid out after filing the return
Income tax withheld during the year€3,241.92
Pillar III: deductible€1,200.00
Actual income tax owed€2,977.92

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.

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.

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