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Salary Calculator
Taxes and Tax Changes 2025
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Minimum wage in 2025
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monthly: €886
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hourly: €5.31
(Government Regulation 19 Dec 2024 No. 87)
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Personal income tax withholding: 22%. (TMS § 4(1))
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Basic exemption: depends on income, €0–€654 per month (i.e., €0–€7,848 per year). (TMS § 23(1–2))
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Social tax rate: 33%. (SMS § 7(1))
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Social tax minimum for an employment contract: €820 × 33% = €270.60 per month.
(2023 RES § 2(7); SMS § 2(2); SMS § 21) -
Unemployment insurance contributions:
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employee 1.6%
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employer 0.8%
(Government Regulation 19 Sep 2024 No. 59)
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Funded pension (II pillar): contribution 0%, 2%, 4% or 6% based on the person’s application; check your rate via Pensionikeskus. (KPS § 9)
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