Up to and including EUR 17,046 | 34.15% | 16.25% |
EUR 17,047 up to EUR 30,631 | 41.45% | 23.55% |
EUR 30,632 up to EUR 52,228 | 42% | 42% |
EUR 52,229 and above | 52% | 52% |
Tarriff in the third and fourth brackets comprises wage tax only.
The tariff in the first and second brackets is made up as follows:
Amount | Percentage | Particulars | |
General tax credit | € 1,990 |
||
Employed person’s tax credit | 1.795% |
Where wages from current employment amount to EUR 8,132 or less |
|
– born in 1949 and later, maximum of | € 1,357 |
12.421% |
Where wages from current employment amount to more than EUR 8,132 |
– born in 1946, 1947 or 1948, maximum of | € 1,604 |
14.954% |
Where wages from current employment amount to more than EUR 8,132 |
– born in 1944 or 1945, maximum of | € 1,849 |
17.467% |
Where wages from current employment amount to more than EUR 8,132 |
– born in 1941, 1942 or 1943, maximum of | € 2,095 |
19.990% |
Where wages from current employment amount to more than EUR 8,132 |
Elderly person’s tax credit | € 374 |
Annual wages may not exceed EUR 31,256 |
|
Single elderly person’s tax credit | € 562 |
||
Tax credit for persons handicapped from early childhood | € 645 |