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Salary Calculator 2026

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What you need to know about salaries?

NPD (Tax-Free Allowance)

In 2026, a single formula applies: NPD = 747 – 0.49 × (gross – MMA) Maximum NPD: €747 (when gross = MMA = €1,153). NPD reaches €0 when gross exceeds approx. €2,677.

Min. Monthly Wage & Hourly Rate

MMA 2026 (monthly): €1,153 (was €1,038 in 2025). MVĮ 2026 (hourly rate): €7.05 (was €6.35 in 2025). This is the minimum legally permitted salary for full-time work.

PIT (Personal Income Tax)

2026 PIT rates: • 20% – up to €82,962/year (36 × avg. wage) • 25% (NEW) – €82,962 to €138,270 (36–60 × avg. wage) • 32% – above €138,270/year The calculator uses the 20% rate.

Sodra Contributions

Employee contributions total 19.5%: 6.98% – health insurance (PSD) 12.52% – social insurance (VSD) Employer additionally pays 1.77% to Sodra.

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