Last reviewed 21 Aug 2023
Mandatory social security contributions are: pension and disability insurance, health insurance and unemployment insurance
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%.
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%.
N/A
10 %
EUR 2 per month
The highest base for payment of contributions amounts to EUR 68.765 for the year 2024
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.
2 EUR
Employer: 0 %
Employee: 10 %
The highest base for payment of contributions amounts to EUR 68.765 for the year 2024
As your partner, we are on an equal footing, and we can support and assist you to achieve your business goals. Grow with us – and continue to boost your success
Show locations
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
