Tax rates and amount of tax-free income in 2016
rate for withholding income tax is 20%.
exempt from tax is 2040 euros per year, 170 euros
income exempt from tax in the case of pensions is 225
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 (paid
by employer in full)
rate is 33% of
the gross payment per month.
monthly rate on which the minimum social tax obligation is based is
euros i.e. the minimum obligation of social tax is 128.70
unemployment insurance premium tax is 1.6%
for the employee and 0.8%
for the employer
the amount of gross salaries monthly.
funded pension tax rate is either 2% or 3%
the gross salary of a resident employee.
tax exempt limit of the foreign assignment daily allowance is 50
euros for the first 15 days of the foreign assignment, however for 15 days
in a calendar month at most and 32
for every following day.
is deemed to be
will be taxed