Published: 08.02.2022.

TAX

State basic budget

Local governments budgets

State special budget
  1. State compulsory social security contributions1

2.90%

 

97.10%

  1. Value added tax

100%

    
  1. Personal income tax2

25%

75%

  
  1. Corporate income tax

100%

    
  1. Excise duty

100%

    
  1. Natural resources tax

on the extraction or use of natural resources or environmental pollution

60%

40%

 

on the use of radioactive substances

 

100%

 

on the use of the useful properties of subterranean depths by pumping natural gas into geological structures

 

100%

 

on the incineration of waste, emissions of carbon dioxide (CO2) into the air, products harmful to the environment, packaging, disposable tableware and equipment and vehicles, coal, coke and lignite, fireworks, the use of water resources for the production of electricity in a hydroelectric power plant and the unlawful extraction and use of natural resources

100%

 

 

on the disposal of municipal waste and industrial waste which is not considered to be hazardous waste3

90%

10%

 

on the disposal of hazardous waste and industrial waste which is considered to be hazardous waste

80%

 

20%

 

 
  1. Real estate tax
  

100%

  
  1. Tax on lotteries and gambling

from gambling

95%

5%

  

from gambling organized via telecommunications

100%

    

from local lotteries

  

100%

  

from state lotteries

100%

 

 
  1. Customs duty4

100%

    
  1. Vehicle operation tax

100%

    
  1. Company car tax

100%

    
  1. Electricity tax

100%

    
  1. Micro-enterprise tax5

100%

 

 
  1. Solidarity tax, its breakdown:

 

1%

for healthcare

100%

 

 

10%

for personal income tax

25%

75%

 

14%

for public pensions

(non-personalized)

 

 

100%6

1       Part of the revenue is transferred to the State funded pension scheme. From 2018, a part of the state social security contribution in the amount of 1% is a payment for the financing of health care, which is transferred into the State basic budget, but the remaining payment for social security remains in the State special budget

2     As of 1 January 2021, in accordance with Section 13 of the Law On the State Budget for 2021, the distribution of revenue is 25% and 75% (previously 20% and 80%)

3    As of 1 January 2022, in accordance with Section 28, Paragraph 4.1 of the Natural Resources Tax Law, the distribution has been changed from 100% in the state basic budget to 90% in the state basic budget and 10% in the budget of the local government in whose territory waste is disposed of

4       80% of customs duty revenue are credited to the budget of the European Union

5       Micro-enterprise tax is split: 80% state social insurance contributions and 20% personal income tax

6       From 2021, 14% are transferred to the state pension special budget non-personalized, which were registered in the personal account of the taxpayer in 2019-2020, under the Law on State Pensions

Source: MoF data