Rate |
Tax base |
Progressive PIT:
|
1) Annual taxable income 2) Income from business activities |
Salary tax: 20% —monthly income under EUR 1667 23% —monthly income over EUR 1667 |
Income from employment if the payroll tax booklet is submitted to the employer |
23 % |
1) Income from employment if the payroll tax booklet is submitted to the employer 2) Other income if the employer pays income subject to salary taxes or other types of taxable income, e.g., income from contract work |
20 % — income from capital |
Total income (dividends, bank interest, life insurance policies, investments in private pension funds, life pension insurance policies, individual management of financial instruments) |
20% – Royalties
25% - Royalties under EUR 25 000 40% - Royalties over EUR 25 000 |
1) Royalties received by 30 June 2021 2) Royalties received from collective management groups 3) Royalties received by 2021 if the contract was entered into before 31 December 2020
Royalties received from 1 July-31 December 2021 (excluding from collective management groups) as long as the receiver has not registered as self-employed |
20 % —income from selling capital assets:
|
Deductions from the sales price of the purchase price and cost of investments in the capital asset during the period of ownership |
15 % - income from transactions with capital assets that commenced but were not completed by 31 December 2020 and for which a declaration was submitted |
|
10 %
|
1) Income from which immovable property tax is deducted 2) Income from which expenses relating to forest restoration are deducted |
Published: 19.10.2022.