Personal income tax (PIT) - top statutory and marginal tax rate — Top in Estonia
Estonia: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 0.3115 Factor of average annual wage in 2025. ▲ Rising
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Estonia, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
In 2025, personal income tax (pit) - top statutory and marginal tax rate — top in Estonia stood at 0.3115 Factor of average annual wage.
Compared with earlier readings it is down 5.7% on the previous year and up 116.4% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Estonia peaked at 0.3875 Factor of average annual wage in 2018 and was at its lowest, 0.1429 Factor of average annual wage, in 2014.
The long-run direction has been consistently rising across the 26 years of available data.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Estonia, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 0.156 Factor of average annual wage | — |
| 2001 | 0.1736 Factor of average annual wage | +11.3% |
| 2002 | 0.1573 Factor of average annual wage | -9.4% |
| 2003 | 0.1452 Factor of average annual wage | -7.7% |
| 2004 | 0.1895 Factor of average annual wage | +30.5% |
| 2005 | 0.2087 Factor of average annual wage | +10.2% |
| 2006 | 0.207 Factor of average annual wage | -0.9% |
| 2007 | 0.1726 Factor of average annual wage | -16.6% |
| 2008 | 0.1728 Factor of average annual wage | +0.1% |
| 2009 | 0.185 Factor of average annual wage | +7.0% |
| 2010 | 0.1828 Factor of average annual wage | -1.2% |
| 2011 | 0.1714 Factor of average annual wage | -6.2% |
| 2012 | 0.1615 Factor of average annual wage | -5.8% |
| 2013 | 0.1503 Factor of average annual wage | -6.9% |
| 2014 | 0.1429 Factor of average annual wage | -4.9% |
| 2015 | 0.144 Factor of average annual wage | +0.8% |
| 2016 | 0.1477 Factor of average annual wage | +2.6% |
| 2017 | 0.1464 Factor of average annual wage | -0.9% |
| 2018 | 0.3875 Factor of average annual wage | +164.7% |
| 2019 | 0.3626 Factor of average annual wage | -6.4% |
| 2020 | 0.354 Factor of average annual wage | -2.4% |
| 2021 | 0.3298 Factor of average annual wage | -6.8% |
| 2022 | 0.3015 Factor of average annual wage | -8.6% |
| 2023 | 0.3535 Factor of average annual wage | +17.3% |
| 2024 | 0.3304 Factor of average annual wage | -6.5% |
| 2025 | 0.3115 Factor of average annual wage | -5.7% |
Biggest year-on-year movements
Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Estonia changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2018 | +164.7% | 0.1464 Factor of average annual wage | 0.3875 Factor of average annual wage |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0.1768 Factor of average annual wage | 0.1452 Factor of average annual wage | 0.2087 Factor of average annual wage | 10 |
| 2010s | 0.1997 Factor of average annual wage | 0.1429 Factor of average annual wage | 0.3875 Factor of average annual wage | 10 |
| 2020s | 0.3301 Factor of average annual wage | 0.3015 Factor of average annual wage | 0.354 Factor of average annual wage | 6 |
Countries ranked near Estonia
- 3 Chile 18.58 Factor of average annual wage compare
- 3 Slovenia 3.59 Factor of average annual wage compare
- 4 Austria 17.44 Factor of average annual wage compare
- 4 Poland 1.35 Factor of average annual wage compare
- 5 France 12.94 Factor of average annual wage compare
- 5 Netherlands 1.17 Factor of average annual wage compare
- 6 Portugal 11.58 Factor of average annual wage compare
- 7 Latvia 0 Factor of average annual wage compare
- 7 Spain 9.36 Factor of average annual wage compare
- 8 United States of America 8.73 Factor of average annual wage compare
- 9 Japan 7.67 Factor of average annual wage compare
More economy & growth data for Estonia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.48 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.06 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 16 - Public finances 43.22 Percentage of GDP (2029)
- Index of digital trade integration and openness (INDIGO) — D. 0.0431 Index (2024)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.0451 Index (2024)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.0727 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0.0123 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0249 Index (2024)
- Index of digital trade integration and openness 0.1982 Index (2024)
- Corporate income tax (CIT) - statutory and targeted small business 22 Percentage of taxable income (2026)
Frequently asked questions
- What is personal income tax (pit) - top statutory and marginal tax rate — top in Estonia?
- Personal income tax (pit) - top statutory and marginal tax rate — top in Estonia was 0.3115 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Estonia?
- The highest recorded value was 0.3875 Factor of average annual wage in 2018.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Estonia?
- The lowest recorded value was 0.1429 Factor of average annual wage in 2014.
- How does Estonia rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- Estonia ranks 6th out of 7 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Estonia?
- Over the last ten years it is up 116.4%. The long-run trend across the full record is rising.
- Where does this Estonia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
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About this data
A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household