iCalculator™ EE"Informing, Educating, Saving Money and Time in Estonia"
EE Tax 2021

Estonia Tax Tables 2021 - Tax Rates and Thresholds in Estonia

Please provide a rating, it takes seconds and helps us to keep this resource free for all to use

[ Votes ]

This page contains the tax table information used for the calculation of tax and payroll deductions in Estonia in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ EE, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Estonia or would like to add to or suggest amendments to the information herein then please contact us.

Estonia Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Estonia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Estonia Tax Calculator 2021.

Estonia Residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Flat rate on all taxable income
Estonia Non-residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Flat rate on all taxable income

Estonia Social Security Rates in 2021

The Estonian social security system encompasses various types of mandatory insurance contributions, which are designed to provide a range of benefits to employees. These contributions are typically divided between the employer and the employee, and fund pensions, health insurance, and other social benefits.

Pension Insurance

Pension insurance is a cornerstone of the social security system, ensuring income for individuals during retirement. In Estonia, this is part of a three-pillar system which includes a state pension (first pillar), mandatory funded pension (second pillar), and voluntary personal pension savings (third pillar).

Health Insurance

Health insurance contributions provide access to medical care, covering expenses for health services, prescription medications, and sick leave benefits, among others. This is crucial for maintaining the well-being and productivity of the workforce.

Unemployment Insurance

Unemployment insurance offers financial support in the event of job loss. Both employees and employers contribute to this fund, which is managed by the Estonian Unemployment Insurance Fund.

Rates for Social Security Contributions

Employers are responsible for the bulk of social security contributions in Estonia. They pay a combined rate for social tax, which includes pension and health insurance, and an additional rate for unemployment insurance.

Employees contribute a smaller portion through their unemployment insurance. This is withheld by the employer from the employee's gross salary.

It's important to note that the specific rates for social security contributions can change, and employers are advised to consult the latest information from the Estonian Tax and Customs Board or other relevant government bodies to ensure they are compliant with the current rates.

In addition to the above, there is also the funded pension contribution, which is a mandatory savings scheme for those born after 1983. It is a defined contribution plan where a percentage of the gross salary is directed towards the employee's pension fund.

Estonia's social security system is built to provide comprehensive coverage while distributing the financial responsibilities between employers and employees. This balance aims to ensure the long-term sustainability of the social security system and the welfare of all working individuals in the country.

Estonia Social Security in 2021: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Social Insurance Contributions3.6%0%3.6%
Health Insurance0%13%13%
Unemployment Insurance1.6%0.8%2.4%
Estonia Social Security in 2021: Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min. EarningsMax. ContributionMin. EarningsMax. Contribution
Social Insurance Contributionsn/an/an/an/a
Health Insurancen/an/an/an/a
Unemployment Insurancen/an/an/an/a

Estonia VAT Rates in Estonia

VAT rates for Estonia are reviewed annually, you can use the VAT Calculator to calculate VAT due in Estonia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Estonia VAT Rates
VAT RateVAT Description
0%Zero Rated
9%Reduced Rate
20%Standard Rate

Historic Tax Tables supported for Estonia

The following tax tables are supported by iCalculator™ EE as part of the suite of free tax tools we provide for Estonia.