Estonia Income Tax 2027 Calculator (Tulumaks 22%)

Estonia flat 22% personal income tax (raised from 20% in 2025). Basic deduction EUR 654/month for residents. Source: emta.ee.

Basic exemption EUR 7,848/year (EUR 654/month). Phases out for incomes EUR 14,400-25,200, fully phased out above EUR 25,200. Housing loan interest deductible up to EUR 300/year.
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Estonia Income Tax Brackets 2027

Estonia applies progressive income tax. Brackets: € 0+ at 22%. Tax is computed on each tranche progressively, not flat on the whole income. Source: Estonian Tax and Customs Board (emta.ee).

How Progressive Tax Works

A € 100,000 income in a estonia 2-tier (10%/30% at 50,000) system pays 10% on the first € 50,000 = € 5,000, plus 30% on the next € 50,000 = € 15,000, total € 20,000 — effective rate 20%, not 30%. Marginal rate (30%) only applies to additional income.

Allowable Deductions in Estonia

Basic exemption EUR 7,848/year (EUR 654/month). Phases out for incomes EUR 14,400-25,200, fully phased out above EUR 25,200. Housing loan interest deductible up to EUR 300/year. Standard or itemized deductions reduce taxable income. Common items: retirement contributions, professional expenses, charitable donations, mortgage interest, family allowances, healthcare costs. Filing requires receipts and documentation.

Filing Deadlines and Methods

Annual returns in Estonia are filed via the official tax-authority portal. Electronic filing is encouraged. Deadlines vary — typically Q1 or Q2 of the following year. Late filing penalties apply. Always consult Estonian Tax and Customs Board for the current year's exact deadline and methods.