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Estonia Payroll Changes - 2026

Rate/Percentage changes affecting payroll
  • Social tax minimum obligation
    • The monthly basis increases to €886 (from €820 in 2025).
    • Minimum social tax payment increases to €292.38 per month.
  • Funded pension contribution
    • Employees can choose a contribution rate of 2%, 4%, or 6% of gross salary.
    • Default rate remains 2%.
    • Employees can change their rate once a year (application deadline November 30) to take effect the following January.
National adjustments
  • Income tax
    • Tax-free minimum (basic exemption) increases to €700 per month.