eurorefCountriesEstonia › Personal income tax

Estonia income tax rates

Estonia's flat personal income tax with a uniform basic exemption.

Current value1 entries — see the API for the full schedule
In force from2026-01-01
Official sourceEstonian Tax and Customs Board (EMTA) — tax rates and basic exemption calculation
Last verified2026-07-30
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

Flat 22% (raised from 20% on 2025-01-01). From 2026-01-01 the basic exemption is a UNIFORM 700 EUR/month (8,400 EUR/year) for all — it no longer phases out with income (through 2025 it tapered to zero above ~25,200 EUR/year); pensionable-age exemption 776 EUR/month (9,312 EUR/year). The planned rate rise to 24% was repealed in June 2025 and never took effect.

Get it programmatically

curl https://euroref.dev/v1/ee/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/ee/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ee/income-tax

Other Estonia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate