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en Taxable income includes:
income from salaried work
self-employed income,
capital income (dividends, interest, royalties and rental income)
capital gains from the sale of real estate and securities
Each category of income is taxed separately.
Tax scale for natural persons, for income from salaried work, pensions, business activity
| Income bracket (€) | Tax rate | Tier tax (€) | Total Income (€) | Total Tax (€) |
|---|---|---|---|---|
| 20.000,00 | 22% | 4.400,00 | 20.000,00 | 4.300,00 |
| 10.000,00 | 29% | 2.900,00 | 30.000,00 | 7.300,00 |
| 10.000,00 | 37% | 3.700,00 | 40.000,00 | 1.1000,00 |
| Exaggerating | 45% |
Severance pay is taxed based on the following progressive tax scale.
Income bracket (€) | Tier tax (€) | Tax rate |
|---|---|---|
| 60.000,00 | 0,00 | 0 |
| 40.000,00 | 4.000,00 | 10 |
| 50.000,00 | 10.000,00 | 20 |
| Exaggerating | 30 |
Solidarity contribution
The special solidarity levy, imposed on the total net income is calculated according to the following scale
| Income (€) | Solidarity contribution rate |
|---|---|
| 0 – 12000 | 0% |
| 12.000,01 – 20.000,00 | 2,2% |
| 20.000,01 – 30.000,00 | 5,0% |
| 30.000,01 – 40.000,00 | 6,5% |
| 40.000,01 – 65.000,00 | 7,5% |
| 65.000,01 – 220.000,00 | 9,0% |
| 220.000,01 | 10,0% |