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Minimum wage (2026)

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• Monthly (full-time): €886 (until a new minimum-wage regulation for 2026 is adopted) — Government Regulation 19 Dec 2024 No. 87 (Riigi Teataja)

• Hourly: €5.31 (until a new minimum-wage regulation for 2026 is adopted) — Government Regulation 19 Dec 2024 No. 87 (Riigi Teataja)

 

Personal income tax (withholding): 22% — EMTA: Tax rates

Basic exemption (tax-free income) from 2026

• Working-age (non‑pensioner): fixed €700 / month (up to €8,400 / year) — EMTA: Calculation of basic exemption

• Pensionable age: €776 / month (up to €9,312 / year) — EMTA: Basic exemption at pensionable age

 

Social tax rate: 33% — EMTA: Social tax

Minimum social tax liability (employment contract): €886 × 33% = €292.38 / month — EMTA: Social tax (minimum liability)

 

Unemployment insurance contributions:

• Employee: 1.6%

• Employer: 0.8%
  — EMTA: Unemployment insurance premiums

 

Funded pension (II pillar): contribution 0%, 2%, 4% or 6% (based on the person’s application)

• Explanation + rules — Pensionikeskus: Changing the rate of contributions (2%, 4%, 6%)

• Quick tools — Pensionikeskus: 2nd pillar checker