Estonia Income Tax and Social Contributions (2025)
Estonia's Income Tax and Social Contributions: 23.2 % of gross earnings (tax + employee contributions) in 2025, +2.6pp YoY.
Data
| Year | % of gross earnings (tax + employee contributions) | YoY Change |
|---|---|---|
| 2025 | 23.2 | +2.6pp |
| 2024 | 20.6 | +1pp |
| 2023 | 19.6 | +1.1pp |
| 2022 | 18.5 | +1.3pp |
| 2021 | 17.2 | +1.1pp |
| 2020 | 16.1 | +0.4pp |
| 2019 | 15.7 | +1.1pp |
| 2018 | 14.6 | -3.8pp |
| 2017 | 18.4 | unchanged |
| 2016 | 18.4 | unchanged |
| 2015 | 18.4 | -1.2pp |
| 2014 | 19.6 | +0.1pp |
| 2013 | 19.5 | -0.4pp |
| 2012 | 19.9 | +0.2pp |
| 2011 | 19.7 | +0.2pp |
| 2010 | 19.5 | +0.9pp |
| 2009 | 18.6 | +0.7pp |
| 2008 | 17.9 | -0.8pp |
| 2007 | 18.7 | unchanged |
| 2006 | 18.7 | -1.1pp |
About this Dataset
Estonia recorded 23.2 % of gross earnings (tax + employee contributions) in 2025. The latest change was +2.6pp. Across 2000–2025 the series ranges from 14.6 in 2018 to 23.2 in 2025.
This page tracks the combined personal income tax and employee social security contribution rate in Estonia for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.
Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.