Taxes
Estonia — Tax: Income Tax
Estonia's top statutory personal income tax rate, national and sub-national combined, is 22% (2025), according to the OECD Tax Database.
VerifiedGovernment / official sourceOECD — Tax Database, Personal income tax top statutory rate (OECD.CTP.TPS DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH)Last reviewed: 2026-10-18
Key facts
- Top statutory personal income tax rate (national plus sub-national): 22% (2025)
- The top rate applies from about 0.3 times the average wage (2025)
Steps
- Determining Tax Residency in Estonia — Residency is determined by the number of days spent in Estonia during the tax year. A minimum of 183 days is required for tax residency.
Costs
- Tax return filing fee: varies
- Late payment penalties: varies
Timelines
- Tax return filing deadline: varies by year
Required documents
- Employment contract
- Income statements (e.g. payslips)
- Tax identification number (Estonian tax authority's ERI code)
Common mistakes
- Failing to register with the Estonian tax authority (e.g. for self-employment)
- Incorrectly determining residency status
What this figure does not cover
This is the top marginal rate only. The lower brackets, allowances, social security contributions, special regimes for new residents or expatriates, and how tax residency is decided are not covered here. Check the national tax authority for your situation.