The taxation rates
with rates 22% – 45% will be taxed incomes from wages, pensions, individual businesses and agricultural activities.
Specific tax levied:
- 22% on annual income up 20.000 euro.
- 29% for the portion of income over 20.000 euro and until 30.000 euro
- 37% for the portion of income above the 30.000 and up 40.000 euro
- 45% for the portion of income that exceeds 40.000 euro.
Employed, katepangelma pensioners and farmers earn income tax credit to 1.900-2.100 euro leads to indirect tax-free income threshold.
Especially for those with annual incomes up 20.000 euro salaries and pensions, as well as the annual income up 20.000 euro from rural activities acquire professional farmers provided tax relief:
- 1.900 euro, if there are no dependent children.
- 1.950 euro, if there is a protected child.
- 2.000 euro, if there are two dependent children.
- 2.100 euro if there 3 or more dependent children.
How the tax credit guaranteed
Taxpayers are entitled to a tax credit up 1.900 – 2.100 euro should during 2019 to have paid by electronic payment instruments (Credit or debit cards or through e-banking) expenses for purchase of goods or services totaling equal percentage:
– 10% the annual income, actual or imputed, if such income is to 10.000 euro
– 10% on raw 10.000 euro and 15% on the excess amount, receive annual or deemed-indeed- personal income is 10.001 until 30.000 euro
– 10% on raw 10.000 euro, 15% to the next 20.000 euro and 20% on the excess amount, receive annual or deemed-indeed- income exceeds 30.000 euro. The "unsecured" amount will be taxed at 22%.
Income from property
With rates from 15% until 45% will be taxed incomes from property.
Indeed scale applies to the following coefficients:
- 15% until 12.000 euro.
- 35% the annual income of the segment 12.001 to the 35.000 euro.
- 45% the annual income section above 35.000 euro.
Special solidarity levy
Taxpayers who have incomes over 12.000 euro will pay special solidarity levy, calculated scaled by coefficients by 2,2% until 10%.
It income tax advance on the next year by a factor 100% on the principal income tax, those who declare income from business or farming, as well as those who are taxed on the basis of subsistence items and acquisition of assets.
End vocation imposed by 400 until 650 euro every taxpayer who has conducted business:
Specifically taxpayers engaged individual business activities will pay for the use of 2019 the annual fee vocation which is 650 euro extra 600 euros for each branch.