Estonia Personal income tax
Estonia Personal income tax run from 22% across 1 bands, cited to Estonian Tax and Customs Board (EMTA), in force since 1 Jan 2026. Last checked against the official source on 10 Sep 2026.
Estonia's flat personal income tax with a uniform basic exemption.
| Current value | 22% across 1 band |
|---|---|
| In force from | 2026-01-01 |
| Official source | Estonian Tax and Customs Board (EMTA) — tax rates and basic exemption calculation |
| Last verified | 2026-09-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source 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 The planned rate rise to 24% was repealed in June 2025 and never took effect.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
# $0.005 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-taxOther Estonia series: Policy interest rate · Value added tax (kaibemaks) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation) · Corporate income tax (distributed-profit model) · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (viivis)
The same figure elsewhere: Finland · France · Germany · Greece · Hungary · all 34