| Minimums | |
|---|---|
| Minimum salary | 430 EUR |
| Minimum hourly rate | According calculation Ministry of Welfare |
| Minimum hourly rate for teenagers | According calculation Ministry of Welfare |
| Monthly maximum taxfree minimum | 200 EUR (calculated individually by the State Revenue Service) |
| Tax relief | |
| Tax relief for dependants | 200 EUR |
| Tax relief for group I, II disabled, monthly | 154 EUR |
| Extra relief for group III disabled, monthly | 120 EUR |
| Non-taxable income from agriculture and country tourism | 3000 EUR |
| Non-taxable benefit for a near relation's funeral | 250 EUR |
| Taxes | |
| Personal income tax | 20%/ 23%/ 31.40 % |
| Income tax for self-employed | 20% |
| Mandatory State Social Security Contribution rate for employees insured against all risks | 35.09% (24.09%/ 11%) |
| Mandatory State Social Security Contribution rate for pensioneers | 30.87% (21.31%/ 9.56%) |
| Mandatory State Social Security Contribution rate for the disabled and long service pensioneers | 32.64% (22.52%/ 10.12%) |
| Capital gains tax for interest and sale of property | 20% |
| Value added tax | 0%/ 5%/ 12%/ 21% |
| Corporate income tax for distributed profit | 20% |
| Micro-enterprise tax | 15% of monthly turnover |
