Pension calculator 2026

This pension calculator helps you to get a net pension from gross pension and vice versa. Calculator is for pensioners.

Calculator data

Pension calculation result

Form data: Year 2026; Net > Gross Pension; Pension 850 EUR; Tax book in VSAA: yes.
850.00 EUR
Non-taxable minimum 1000 EUR
Personal income tax 25.5% 0.00 EUR

Please do not use this data for real pension calculations.

Last changes:

Explanations for the pension calculator

In 2025 and 2026, the tax-free minimum is €1000.

If the pension recipient is also employed and the payroll tax book has been submitted to the employer, the pensioner’s non-taxable minimum is applied separately — €500 to the pension and €500 to the salary.

Net pension is the net pension that the pensioner receives in his hands.

Gross pension is the accrued pension before deduction of personal income tax.

From 2025 the general retirement age is 65 years, and the minimum work experience required to receive a pension is 20 years.

The minimum income threshold for people of retirement age and persons with the 3rd disability group is:

  • in 2026 €187,
  • in 2025 €166.

Income tax rate

From 2025 the flat monthly rate is 25,5%.

From 2025 the flat rate is 25.5% on annual income up to €105300 and 33% on the part of annual income over €105300.

Information before 2025, historical data

In 2023/2024, the tax-free minimum is €500.

In 2022, the non-taxable minimum:

  • until 30/06 – €350,
  • from 01/07 – €500.

In 2021, the tax-free minimum is €330.

In 2018, the tax-free minimum is €250.

In 2019, the tax-free minimum is €270.

In 2020, the tax-free minimum is €300.

Monthly income tax rate:

  • Progressive rate is till 31.12.2024.
  • 20% rate on pension up to €1667 (till 31.12.2024).
  • 23% rate on part of pension after €1667 (till 31.12.2024).

Annual income tax rate:

  • Progressive rate till 31.12.2024.
  • 20% rate on annual income up to €20,004 (till 31.12.2024).
  • In 2022-2024, the rate is 23% on the part of annual income over €20004 and up to €78100.
  • In 2021, the rate is 23% on the part of annual income over €20004 and up to €62800.
  • In 2020, the rate is 31.4% on the portion of annual income over €62800 when filing an annual return.
  • In 2022-2024, the rate is 31% on the portion of annual income over €78100 when filing an annual return.
  • In 2021, the rate is 31% on the portion of annual income over €62800 when filing an annual return.

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