Social insurance

Mandatory social security contributions are: pension and disability insurance, health insurance and unemployment insurance

Contribution rates and maximum contributions

Mandatory SSC are pension and disability insurances (10%) and unemployment insurances (1%).

Revenues from business made online and gaming are subject to the allowance of 15% and 20% respectively for expenses incurred. The remainder is taxed at the rate the of 15%.

Self-employed persons

Additional income (other than employment income) should be reported in the annual tax return and is subject to rates: 9% tax rate on revenue from EUR 8,400 to EUR 12,000 and for revenue above EUR 12,000 tax rate is 15%.

Employed persons

Realised as personal income

9% on the taxable income of EUR 700 to EUR 1,000

15% on taxable income above EUR 1,000.01

Employment income is subject to surtax whereas tax base is tax calculated on employment income, while tax rate is determined by the local self-government.