Salary Calculator for 2026
The salary calculator is aligned with legislative changes effective from January 1, 2026.
Atlyginimo skaičiavimo nustatymai
How much tax do we pay on salary?
The obligation to calculate, deduct, and pay taxes rests with the employer. Additionally, the employer must calculate and pay social insurance contributions applicable to employers.
Tax rates used in the 2026 calculator:
| Personal Income Tax | 20% |
| Employee Social Insurance Contributions | 19.5% |
| Employee Accumulation for Additional Pension Insurance | 3% |
| Employer Social Insurance Contributions | 1.77% |
The actual taxation percentage is 40.6% (without applying the Non-Taxable Income Amount and without additional pension accumulation, i.e., from 100 EUR allocated by the employer for salary, 40.55 EUR goes to tax payments, and 59.45 EUR to the employee’s salary).
Salary Calculator
A salary calculator is an online tool designed to calculate the amount of salary after taxes (net) or before taxes (gross). By entering the gross amount, the net amount is calculated. By entering the net amount, the gross amount is calculated. The calculator also determines the cost of employment (employer’s expenses) for the specified salary amounts and shows the salary amount before and after taxes.
The salary calculator calculates the amounts of income tax and social insurance contributions. The calculator provides links to the pages of the State Social Insurance Fund Board (Sodra) and the State Tax Inspectorate, which specify the accounts for paying the calculated taxes.
Calculating Net/Gross Salary
One of the three fields in the calculator is entered. The values of the other two fields are calculated automatically.
The salary calculator also calculates the applicable Non-Taxable Income Amount (NTA). The NTA is applied, and a portion of income is not taxed only if the employee submits a request to the employer to apply it. A request can only be submitted at one workplace. The NTA amount applied when calculating salary depends on the employee’s working capacity level.
If the employee’s working capacity is 0-25%, then the applicable non-taxable income amount is a fixed sum, which in 2026 is 1127 EUR per month. If the working capacity level is 30-55%, then the applicable NTA amount in 2026 is 1057 EUR per month. The NTA amount is calculated according to the formula: NTA = 747 – 0.49 x (monthly income, i.e., 1153). In the formula, income refers to income related to employment, i.e., salary. 1153 EUR is the minimum monthly wage valid on January 1 of the current calendar year.
- Gross salary – the salary specified in the employment contract or accrued before tax deductions.
- Net salary – the amount of salary payable to the employee after deducting personal income tax and social
insurance contributions. - Cost of employment – the total employer’s expenses that the employer must incur to pay the amount specified in the net
salary field.
Calculator Settings
The calculator specifies calculation parameters whose values depend on the employee and the employer.
The salary calculator does not take into account additional social insurance contributions that must be paid if the
employee’s salary is less than the minimum monthly wage and the employee does not work at another
workplace or is not insured in another way.
NTA (Non-Taxable Income Amount) Calculation
- Non-taxable income amount – applied if the employee submits a request to the employer to
apply it. If no request is submitted, the value “Not applicable” must be selected. In cases of limited working capacity, the working capacity level is specified in the salary
calculator. - Additional pension accumulation – indicates whether the employee accumulates for an additional pension component, does not accumulate,
or accumulates gradually. - Contract type – indicates whether the contract is fixed-term or indefinite (without a specified end date).
- Employer type – for closed joint-stock companies, small partnerships, and other private employers, it is indicated
that it is a private employer. - Employer groups – most employers belong to Group I, so this
group will usually be selected in the calculator. Employers are assigned to other groups if accidents have occurred. - Year – the year for which the salary is being calculated is selected. Tax rates and
calculation procedures differ each year.
