{"id":6351,"date":"2026-01-08T11:28:44","date_gmt":"2026-01-08T09:28:44","guid":{"rendered":"https:\/\/accres.eu\/?p=6351"},"modified":"2026-01-08T11:34:10","modified_gmt":"2026-01-08T09:34:10","slug":"income-tax-exemption-2026-estonia","status":"publish","type":"post","link":"https:\/\/accres.eu\/en\/osvobozhdenie-ot-podohodnogo-naloga-2026-estonia\/","title":{"rendered":"Income tax exemption in 2026: how it works in Estonia"},"content":{"rendered":"
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From 1 January 2026<\/strong>, the rules in Estonia changed that many Russian speakers call \u201cincome tax exemption\u201d. It\u2019s important to understand: in most cases, this is not a full exemption<\/strong>, but a tax-free allowance<\/strong> (maksuvaba tulu<\/em>) \u2014 the part of income from which income tax is not withheld<\/strong>.<\/p>

The main change in 2026: the \u201ctax hump\u201d was abolished (maksuk\u00fc\u00fcr<\/em>), and it was replaced with a single tax-free allowance of \u20ac700<\/a> per month (\u20ac8,400 per year) for everyone<\/strong> \u2014 regardless of income level.<\/p>

What exactly counts as an \u201cexemption\u201d?<\/h2>

In practical terms, \u201cincome tax exemption\u201d = applying the tax-free allowance<\/strong> when calculating salary and other payments from which income tax is withheld.<\/p>

Key figures for 2026:<\/p>

  • Income tax rate (tulumaks): 22%<\/strong><\/p><\/li>

  • Tax-free allowance: \u20ac700 per month \/ \u20ac8,400 per year<\/strong> (for a resident, if the allowance is applied)<\/p><\/li>

  • For a person of retirement age:<\/strong> \u20ac776 per month \/ \u20ac9,312 per year<\/p><\/li><\/ul>

    Which payments does this apply to?<\/h2>

    For accounting purposes, it\u2019s important to note that \u201cemployment income\u201d (palgatulu<\/em>) usually includes:<\/p>

    • payment under an employment contract and for work in public service;<\/p><\/li>

    • payments under civil-law contracts for services provided (for example, a contract for work\/services or a mandate agreement, etc.);<\/p><\/li>

    • remuneration for a member of the management board and\/or management and supervisory bodies.<\/p><\/li><\/ul>

      For these types of payments, the usual rule is: the payer withholds the tax and reports everything in the TSD<\/strong>.<\/p>

      2025 vs 2026: what changed<\/h2>
      Parameter<\/th>2025<\/th>2026<\/th><\/tr>
      \u201cTax hump\u201d (maksuk\u00fc\u00fcr)<\/td>was in place<\/td>abolished<\/strong><\/td><\/tr>
      Tax-free allowance (if not of retirement age)<\/td>up to ~\u20ac654\/month and it decreased as income increased<\/td>\u20ac700\/month fixed<\/strong><\/td><\/tr>
      Tax-free allowance (retirement age)<\/td>\u20ac776\/month<\/td>\u20ac776\/month<\/td><\/tr>
      Income tax rate<\/td>22%<\/td>22%<\/td><\/tr>
      Annual rule<\/td>the allowance could \u201cphase out\u201d at higher incomes<\/td>the allowance of \u20ac8,400<\/strong> remains regardless of income<\/td><\/tr><\/tbody><\/table>

      How to apply the tax-free allowance: a request to your employer<\/h2>

      1) A written request is required<\/h3>

      For an employer to apply the \u20ac700 per month allowance, an employee usually submits a written request<\/strong> (either in free form or using the company\u2019s template).<\/p>

      Example of a short wording:<\/p>

      Please apply the tax-free allowance (maksuvaba tulu) of \u20ac700 per month starting from 1 January 2026.<\/p><\/blockquote>

      2) The request \u2014 to only one employer<\/h3>

      If a person has multiple jobs<\/strong>, the tax-free allowance can be applied by only one<\/strong> employer. Otherwise, an additional tax payment is almost guaranteed at year-end.<\/p>

      3) If there\u2019s no request<\/h3>

      Then the employer withholds income tax from the full taxable base<\/strong>. As a rule, this results in an overpayment during the year and a refund after filing the annual tax return (if you\u2019re entitled to the allowance for the year).<\/p>

      Important for the 2025 \u2192 2026 transition: the cash-basis principle<\/h2>

      Salary taxation in Estonia is on a cash basis<\/strong>: it\u2019s calculated based on the payment date<\/strong>, not the month the salary was earned for.<\/p>

      If the salary for December 2025<\/strong> is paid in January 2026<\/strong>, then the 2026 rules and rates<\/strong> apply, and it is reported in the January TSD<\/strong>.<\/p>

      Examples (2026): how much you\u2019ll receive \u201cnet\u201d<\/h2>

      Below are simple examples. For clarity, we\u2019ll use the common employee deductions:<\/p>

      • employee unemployment insurance: 1,6%<\/strong><\/p><\/li>

      • funded pension (pillar II): 2%<\/strong> (if the person participates)<\/p><\/li><\/ul>

        Note: if your pillar II rate is 4% or 6% (or you don\u2019t participate), the final amounts will be slightly different.<\/p><\/blockquote>

        Example 1. Gross salary \u20ac1,500, the \u20ac700 allowance is applied<\/h3>

        1. unemployment insurance 1.6%: 1500 \u00d7 0.016 = 24,00 \u20ac<\/strong><\/p><\/li>

        2. pillar II 2%: 1500 \u00d7 0.02 = 30,00 \u20ac<\/strong><\/p><\/li>

        3. income tax base before the allowance: 1500 \u2212 24 \u2212 30 = 1446,00 \u20ac<\/strong><\/p><\/li>

        4. apply the \u20ac700 allowance \u2192 taxable base: 1446 \u2212 700 = 746,00 \u20ac<\/strong><\/p><\/li>

        5. income tax 22%: 746 \u00d7 0.22 = 164,12 \u20ac<\/strong><\/p><\/li><\/ol>

          Net:<\/strong> 1500 \u2212 24 \u2212 30 \u2212 164,12 = 1281,88 \u20ac<\/strong><\/p>

          Example 2. Gross salary \u20ac3,000, the allowance is not applied (no request submitted)<\/h3>

          1. unemployment insurance 1.6%: 3000 \u00d7 0.016 = 48,00 \u20ac<\/strong><\/p><\/li>

          2. pillar II 2%: 3000 \u00d7 0.02 = 60,00 \u20ac<\/strong><\/p><\/li>

          3. base: 3000 \u2212 48 \u2212 60 = 2892,00 \u20ac<\/strong><\/p><\/li>

          4. income tax 22%: 2892 \u00d7 0.22 = 636,24 \u20ac<\/strong><\/p><\/li><\/ol>

            Net:<\/strong> 3000 \u2212 48 \u2212 60 \u2212 636,24 = 2255,76 \u20ac<\/strong><\/p>

            If the \u20ac700 allowance were applied, income tax would be lower by about \u20ac154<\/strong> per month (700 \u00d7 22%), provided the allowance is used in full.<\/p>

            Example 3. Pension \u20ac1,000 (retirement age), allowance \u20ac776<\/h3>

            1. taxable base: 1000 \u2212 776 = 224,00 \u20ac<\/strong><\/p><\/li>

            2. income tax 22%: 224 \u00d7 0.22 = 49,28 \u20ac<\/strong><\/p><\/li><\/ol>

              Net:<\/strong> 1000 \u2212 49,28 = 950,72 \u20ac<\/strong><\/p>

              Example 4. A \u20ac2,000 payment under a services\/work contract (treated as \u201csimilar to salary\u201d)<\/h3>

              If the payment is taxed as palgatulu<\/em> and the usual employee deductions apply (as in the examples above):<\/p>

              1. unemployment insurance 1.6%: 2000 \u00d7 0.016 = 32,00 \u20ac<\/strong><\/p><\/li>

              2. pillar II 2%: 2000 \u00d7 0.02 = 40,00 \u20ac<\/strong><\/p><\/li>

              3. base before the allowance: 2000 \u2212 32 \u2212 40 = 1928,00 \u20ac<\/strong><\/p><\/li>

              4. \u20ac700 allowance \u2192 base: 1928 \u2212 700 = 1228,00 \u20ac<\/strong><\/p><\/li>

              5. income tax 22%: 1228 \u00d7 0.22 = 270,16 \u20ac<\/strong><\/p><\/li><\/ol>

                Net:<\/strong> 2000 \u2212 32 \u2212 40 \u2212 270,16 = 1657,84 \u20ac<\/strong><\/p>

                Important: for contract-based payments, a lot depends on the recipient\u2019s status (FIE, ettev\u00f5tluskonto, non-resident, etc.) and which contributions apply in the specific case.<\/p><\/blockquote>

                Checklist for the accountant and employer<\/h2>

                1. Update payroll calculations: apply the \u20ac700 allowance and remove the \u201ctax hump\u201d logic.<\/p><\/li>

                2. \u0421ollect\/update requests to apply the allowance.<\/p><\/li>

                3. Check employees with multiple employers (the allowance can be applied by only one).<\/p><\/li>

                4. Factor in the cash-basis rule at year-end (payment in January \u2192 2026 rules).<\/p><\/li>

                5. Briefly explain to employees: without a request, tax is withheld from the full base.<\/p><\/li><\/ol>

                  FAQ<\/h2>

                  Is this really an \u201cincome tax exemption\u201d?<\/strong>
                  No \u2014 it\u2019s a partial exemption<\/strong>: the allowance amount is not subject to income tax.<\/p>

                  Do you need to submit a request every year?<\/strong>
                  It depends on the company\u2019s policy and whether a request was submitted earlier. In practice, many employers accept it once, but when rules or amounts change, they often ask for an updated request.<\/p>

                  Can you apply the allowance with two employers as \u20ac350 each?<\/strong>
                  No. During the month, the allowance can be applied by only one<\/strong> employer.<\/p>

                  If you don\u2019t submit a request, do you \u201close\u201d the allowance?<\/strong>
                  Usually not: the allowance is taken into account in the annual tax return, and any overpayment is refunded. But it\u2019s better to apply it right away so you receive more net pay each month.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

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