How the Estonia net salary calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Gross monthly salary (EUR) | grossMonthly | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Unemployment insurance (1.6%) | unemploymentInsurance | $round(grossMonthly * $const.unemploymentRate, 2) |
| Funded pension (2%) | fundedPension | $round(grossMonthly * $const.pensionRate, 2) |
| Taxable income | taxableIncome | ($b := grossMonthly - unemploymentInsurance - fundedPension - $const.basicExemption; $round($b > 0 ? $b : 0, 2)) |
| Income tax (22%) | incomeTax | $round(taxableIncome * $const.incomeTaxRate, 2) |
| Total Deductions | totalDeductions | $round(unemploymentInsurance + fundedPension + incomeTax, 2) |
| Net / month | netMonthly | $round(grossMonthly - totalDeductions, 2) |
| Net / year | netAnnual | $round(netMonthly * 12, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
unemploymentRate | 0.016 |
pensionRate | 0.02 |
basicExemption | 700 |
incomeTaxRate | 0.22 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 2000 EUR gross nets 1657.84 under 2026 defaults
given grossMonthly | 2000 |
|---|---|
expect unemploymentInsurance | 32 |
expect fundedPension | 40 |
expect taxableIncome | 1228 |
expect incomeTax | 270.16 |
expect netMonthly | 1657.84 |
expect netAnnual | 19894.08 |
Case 2 — at 700 EUR gross the basic exemption zeroes income tax
given grossMonthly | 700 |
|---|---|
expect taxableIncome | 0 |
expect incomeTax | 0 |
expect netMonthly | 674.8 |
Sources
- EMTA — Estonian Tax and Customs Board · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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