The gap is driven by the headline tax structure — no special regime applied. Both countries are indicated in USD at the displayed FX.
| Personal income tax progressive · top 22% | $19,991 |
| Social security 1.6% employee · uncapped | $1,600 |
| Total deductions | $21,591 |
| Gross income | $100,000 |
| Net take-home | $78,409 |
| Personal income tax progressive · top 45% | $24,091 |
| Social security 8.0% employee · capped | $5,094 |
| Total deductions | $29,185 |
| Gross income | $100,000 |
| Net take-home | $70,815 |
| Instrument | Estonia · USD | United Kingdom · USD | Δ (GB − EE) |
|---|---|---|---|
I. Personal income tax | |||
Personal income tax EEprogressive · top 22%GBprogressive · top 45% | $19,991 | $24,091 | +$4,100 |
| subtotal · personal income tax | $19,991 | $24,091 | +$4,100 |
II. Mandatory social security & health | |||
Unemployment insurance 1.6%; optional II pillar pension 2-6% not included. Employer pays 33% social tax separately. EE1.6% · uncappedGB— | $1,600 | — | −$1,600 |
NI Class 1: 8% on £242-£967/wk; 2% above (cap modeled at primary upper earnings limit). EE—GB8.0% · capped £50,300 | — | $5,094 | +$5,094 |
| subtotal · mandatory social security & health | $1,600 | $5,094 | +$3,494 |
| Total deductions | $21,591 | $29,185 | +$7,594 |
| Effective rate | 21.6% | 29.2% | 7.6 pp |
| Gross income | $100,000 | $100,000 | — |
| Net take-home | $78,409 | $70,815 | −$7,594 |
Table 1 · Statutory deductions, single-filer remote worker, FY2026 indicative. All amounts in USD. n/a where instrument does not apply. | |||
| PPP basis · NYC = 100 | Estonia | United Kingdom | Δ |
|---|---|---|---|
Cost-of-living index Indicative · placeholder until COL table ships | 55.0 | 78.0 | +23.0 pts |
Nominal net (annual) From the engine — exact | $78,409 | $70,815 | −$7,594 |
| Real net · United Kingdom basket | $111,198 | $70,815 | −$40,383 |
Every line above can be traced to a primary instrument. We publish the model; you may toggle its parameters.
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