Tax rates and amount of tax-free income in 2015
rate for withholding income tax is 20%.
- Income exempt from tax is 154 euro.
- Additional income exempt from tax in the case of pensions is 220 euros per
- Additional income exempt from tax in the case of occupational accident or
occupational disease compensation is 64 euros per month (for the implementation
of which an application from the person receiving the payment is required).
social tax rate is 33%.
monthly rate on which the minimum social tax obligation is based is 355 euros
(instead of the 320 euros valid in 2014) i.e. the minimum obligation of social
tax is 117.15 euros per month.
unemployment insurance premium tax is 1.6% for the employee (2% in 2014) and
0.8% for the employer (1% in 2014). The funded pension tax rate is either 2% or