777.ee

Tax rates 2026

VAT, income and social tax rates in force with effective dates and sources.

VAT

ItemRate / valueFromUntilSource
Standard rate24%2025-07-01openKäibemaksuseadus — üldine määr 24%
Accommodation13%2025-01-01openKäibemaksuseadus — majutus 13%
Press, books, medicine9%2025-01-01openKäibemaksuseadus — press, raamatud, ravimid 9%
0% (export)0%2004-05-01openKäibemaksuseadus — 0% (eksport, ühendusesisene)

Payroll & income tax

ItemRate / valueFromUntilSource
Income tax22%2025-01-01openTulumaksuseadus — 22%
Basic exemption (monthly)700 €2026-01-01openEMTA — maksuvaba tulu 700 €/kuus (2026)
Social tax33%2009-01-01openSotsiaalmaksuseadus — 33%
Social tax monthly base886 €2026-01-01openEMTA — sotsiaalmaksu kuumäär 886 € (2026)
Unemployment (employee)1.6%2015-01-01openTöötuskindlustuse seadus — töötaja 1,6%
Unemployment (employer)0.8%2015-01-01openTöötuskindlustuse seadus — tööandja 0,8%
Minimum wage (monthly)946 €2026-04-01openVabariigi Valitsuse määrus nr 36 — alampalk 946 €/kuus

Late fee (LOA §113)

ItemRate / valueFromUntilSource
Eesti Pank base rate2.15%2025-07-012025-12-31Eesti Pank — võlasuhete intressimäär 2,15% (II poolaasta 2025)
Eesti Pank base rate2.15%2026-01-012026-06-30Eesti Pank — võlasuhete intressimäär 2,15% (I poolaasta 2026)
Eesti Pank base rate2.40%2026-07-012026-12-31Eesti Pank — võlasuhete intressimäär 2,40% (II poolaasta 2026)
Statutory margin8 p.p.2002-07-01openVÕS §113 — seadusjärgne viivis = baas + 8 p.p. aastas

Sources

Assumptions

Rates mirror public EMTA/Riigi Teataja data as of the page update; always verify the official source.

Sources

Below are the rates 777.ee uses, with effective dates and links to the acts. Figures come from the rates.ts registry — the same source as the calculators.

How to read the table

Each row shows the value, start date and end date if any. “Open” means effectiveTo is null.

Scope and exclusions

For a quick overview of 2025–2026 rates. Does not cover every exception. Use the matching calculator for precise figures.

Examples

  • VAT 24%

    Standard rate from 2025-07-01; accommodation 13% from 2025-01-01.

  • Social tax minimum

    Base €886 → €292.38/month from 2026-01-01.

Sources

Last reviewed: 2026-08-01

Changelog

  • — Published rates table driven by rates.ts.

Publisher: 777 OÜ, registry code 12962425

Related tools

Data from official sources

Sources:EMTAStatistikaametRiigi TeatajaEesti PankRIK (äriregister)
Tax rates updated: 2026-08-01Made in Estonia

This calculation is informational and based on 2026 tax rates (source: Estonian Tax and Customs Board). The exact amount is confirmed by the EMTA. This is not tax advice.