Rate |
Tax base |
Progressive personal income tax:
|
1) annual taxable income; 2) income from economic activities. |
Salary tax: 20 % — for monthly income up to EUR 1,667 23 % — for a part of monthly income, exceeding EUR 1,667 |
Income from employment, if a payroll tax book is submitted to the payer of income. |
23 % |
1) income from employment, if a payroll tax book is not submitted to the payer of income; 2) other income, if the payer pays both income subject to salary tax and other types of taxable income, for example, income from a contractor’s agreement; |
20 % — for income from capital |
Total gained income (dividends, interest, income from life insurance agreements, income from investing contributions made to private pension funds, income from life pension insurance agreements, income from the individual management of financial instruments). |
20 % — for income from royalties |
Royalty, from which the payer of income deducts tax throughout the year. |
20 % — for increase in capital — income from selling capital assets:
|
Deducting from the sales price of the capital asset the purchase value of the capital asset and the value of investments into the capital asset during the period of holding the capital asset |
15 % For income from increase in capital in transactions with capital assets, which were commenced, but were not finished by 31 December 2017 and for which a declaration was submitted on income from increase in capital |
|
10 %
|
1) gained income, from which immovable property tax is deducted; 2) gained income, from which expenses relating to forest restoration are deducted. |
Personal Income Tax rates
Published: 10.10.2019. 16.24
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