Tax rates

Minimum salary 380 EUR
Minimum hourly rate According calculation Ministry of Welfare
Minimum hourly rate for teenagers According calculation Ministry of Welfare
Monthly taxfree minimum 60 EUR
Tax relief for dependants 175 EUR
Tax relief for group I, II disabled, monthly 154 EUR
Extra relief for group III disabled, monthly 120 EUR
Non-taxable income from agriculture and country tourism 2845.74 EUR
Non-taxable benefit for a near relation's funeral 213.43 EUR
Personal income tax 23%
Income tax for self-employed 23%
Mandatory State Social Security Contribution rate for employees insured against all risks 34.09% (23.59%/ 10.50%)
Mandatory State Social Security Contribution rate for pensioneers 29.73% (20.57%/ 9.16%)
Mandatory State Social Security Contribution rate for the disabled and long service pensioneers 31.57% (21.85%/ 9.72%)
Capital gains tax for dividends 10%
Capital gains tax for interest and sale of property 15%
Value added tax 0%/ 12%/ 21%
Corporative income tax 15%
Micro-enterprise tax 15% of monthly turnover ( 12% for turnover less EUR 7000)

 

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