Published: 09.12.2024.

TAX

State basic budget

Local government budgets

State special budget
  1. State compulsory social security contributions1

2.9%

 

97.1%

  1. Value added tax

100%

    
  1. Personal income tax

22%

78%

  
  1. Corporate income tax

100%

    
  1. Excise duty

100%

    
  1. Natural resources tax

on the extraction or use of natural resources or environmental pollution

50%

50%

 

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, tires, textile products, fishing gear containing plastic, disposable products containing plastic, 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 waste2

50%

50%

 

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

20%

 

80%

 

 
  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 duty2

100%

    
  1. Vehicle operation tax

100%

    
  1. Company car tax

100%

    
  1. Electricity tax

100%

    
  1. Micro-enterprise tax3

100%

 

 
  1. Solidarity tax, its breakdown:

 

1%

for healthcare

100%

 

 

10%

for personal income tax

22%

78%

 

14%

for public pensions

(non-personalized)

 

 

100%
  1. Part of the revenue is transferred to the State funded pension scheme. From 2018, a part of the state social security contributions 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. 75% of customs duty revenue are credited to the budget of the European Union
  3. Micro-enterprise tax is split: 80% state social security contributions and 20% personal income tax

Source: MoF data