🇪🇪 Estonia Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Estonia in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.emta.ee
Key Facts — 2026
- →Flat 22% income tax rate on income above the basic allowance (€7,848 in 2026).
- →Employer pays 33% social tax — employee take-home is effectively 22% income tax on top.
- →e-Residency: allows forming an EU company but does NOT create personal tax residency.
- →Dividends from retained corporate profits distributed to shareholders taxed at 22/78 (≈21%).
- →No real estate transfer tax; no inheritance tax between spouses/children.
- →Effective rate for a salaried employee at €60k gross: approximately 30% total (income tax + UI + pension).
Top Rate
22%
Effective @ $100k
22%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (EUR) | Income to (EUR) | Rate |
|---|---|---|
| 0 | EUR 7,848 | 0% |
| 7,849 | No limit | 22% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (EUR) |
|---|---|---|---|
| Social Tax (employer-paid) | employer | 33% | No cap |
| Unemployment Insurance (employee) | employee | 1.60% | No cap |
| Funded Pension (employee) | employee | 2% | No cap |
Special Tax Regimes
e-Residency (Digital Residency)
Estonia's e-Residency allows non-residents to register and manage an EU company digitally. Does NOT confer tax residency or the right to live in Estonia.
Qualifiers: Any non-EU national; company must have genuine economic activity in Estonia to benefit from Estonian tax
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Related
This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.