Calculation of basic exemption:
- annual income up to 14 400 euros gives 7848 euros as annual basic exemption,
- if annual income increases from 14 400 euros to 25 200 euros, basic exemption decreases according to the following formula: 7848 - 7848 ÷ 10 800 × (income amount - 14 400),
- if annual income is above 25 200 euros, basic exemption is 0.
https://www.emta.ee/en/private-client/taxes-and-payment/tax-incentives/calculation-basic-exemption