What are the income tax rates in Estonia in 2025?

Estonia applies a flat income tax rate of 22% in 2025.

What is the top income tax rate in Estonia?

The top marginal income tax rate in Estonia is 22% in 2025. Basic exemption phases out for higher incomes (not modelled).

What is the difference between the effective and marginal tax rate?

Your marginal rate is the tax on your next euro of income — the rate of the highest bracket you reach. Your effective rate is total tax divided by total income, and is always lower in a progressive system because earlier income is taxed at lower rates.

Estonia Income Tax Calculator 2025

Estonia applies a flat rate of 22% in 2025. Enter your taxable income to see tax owed per bracket, your effective rate and your marginal rate.

Country

Tax year

Annual gross income

Income tax

€7,696

Tax year 2025

Effective tax rate

17.1%

income tax / gross income

Marginal rate

22%

top bracket reached

Bracket-by-bracket breakdown

Bracket (EUR)	Rate	Taxable	Tax
€0 – ∞	22%	€34,980	€7,696

Brackets apply after the tax-free allowance of €8,400 and deductible social contributions.

Note: Basic exemption phases out for higher incomes (not modelled).

Taxable income (EUR)	Marginal rate
€0 – and above	22%

Tax-free allowance: €8,400. Employee social contributions: 3.6%. Basic exemption phases out for higher incomes (not modelled).

Frequently asked questions

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Estonia Income Tax Calculator 2025

Bracket-by-bracket breakdown

Estonia income tax brackets (2025)

Frequently asked questions

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Bracket-by-bracket breakdown