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Salary Calculator

Taxes and Tax Changes 2025

  • Minimum wage in 2025

    • monthly: €886

    • hourly: €5.31
      (Government Regulation 19 Dec 2024 No. 87)

  • Personal income tax withholding: 22%. (TMS § 4(1))

  • Basic exemption: depends on income, €0–€654 per month (i.e., €0–€7,848 per year). (TMS § 23(1–2))

  • Social tax rate: 33%. (SMS § 7(1))

  • 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:

    • employee 1.6%

    • employer 0.8%
      (Government Regulation 19 Sep 2024 No. 59)

  • 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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