Pension calculator
This pension calculator helps you to get a net pension from gross pension and vice versa. Calculator is for pensioners.
Available years: 2022 - 2025.
Calculation result
| Non-taxable minimum | 1000 EUR | |
| Personal income tax | 25.5% | 0.00 EUR |
Explanations for the pension calculator
In 2025, the tax-free minimum is €1000.
From 01.01.2025, working pensioners with pension till €1000 monthly, if the tax booklet is submitted to the employer, are entitled to a tax-free minimum of €500 per month to employer and €500 to VSAA.
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.
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.
In 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 €166.
Monthly income tax rate
In 2025 the flat rate is 25,5%.
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
In 2025, the flat rate is 25.5% on annual income up to €105300 and 33% on the part of annual income over €105300.
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 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.