Published: 29.10.2021.

Rate

Tax base

Progressive personal income tax rates:

  • for annual income up to

105 300 euro – 25,5%;

  • for the part of annual income exceeding 105 300 euro – 33%.
  • All annual taxable income (including income from paid employment, pensions, income from economic activity, royalties, etc.), unless another rate is specified by law.

3% - additional rate
  • From the total tax year income exceeding over 200 000 euro

25,5%
  • Payment for intellectual property.

25,5%
  • Income from capital, including capital gains.

25,5%

 

 

 

 

  5%

Non-resident's income from the professional activity of artists, athletes, coaches, payment for intellectual property – royalties for the creation of works of literature, science or art and remuneration for the creation of discoveries, inventions and industrial samples.

 

Non-resident's income - payment for other types of intellectual property.

15%, but not less than EUR 0,70 per day of employment

Seasonal agricultural worker income

10%

 
  • Income from the alienation of timber and growing forest;
  • Income from scrap sale;
  • Income from economic activity, if the right not to register economic activity in the SRS is exercised.

3%

Income from capital of a non-resident, including from capital gains, if it is disbursed by a legal person or a natural person - a performer of economic activity.

Special rate

Additional rate of 22% applied in addition to progressive personal income tax rates

Loans equivalent to income, if the payer is an employee of the lender, a member of the board of directors or council on the day of issuing the loan

Transitional period rates

25,5% (during taxation year, progressive income tax rates shall be applied in accordance with summary procedures)

Payment for intellectual property (royalties paid by collective management organisations).

25% - for royalty revenue

Royalties disbursed from 1 July 2021 to 31 December 2024 by the disburser of royalties (which is not a collective management organisation), if the author has not registered as a performer of economic activity