Taxes in Europe Database v2
Regulatory Decree 12/83, of 12 February as amended by the Regulatory Decree 53/83, of 28 June; Decree Law 140-D/86, of 14 June; Decree Law 299/86, of 19 September; Regulatory Decree 14/88, of 30 March; Decree Law 102/89, of 29 March; Decree Law 89/95, of 6 May; Decree Law 34/96, of 18 April; Decree Law 51/99, of 20 February; Decree Law 199/99, of 8 June; Law 103/99, of 26 July; Law 110/2009 of 16 September (New Contributive Code);Law 119/2009 of 30 December; Decree-Law 140-B/2010 of 30 December; Law 55-A/2010 of 31 December; Regulatory Decree 66/2011 of 4 February; Law 66-B/2012 of 31 December; Law 82-B/2014, of 31 December.
For self employed, in a temporary activity, income is not subject as long as there are contributions to SS systems in another country.
Employees and self employed individuals.
Other: sickness leave, pregnancy interruption leave, adoption leave, assistance to child, death.
Pensions income is liable to an "extraordinary solidarity surtax"; illness and unemployment subsidies are also liable to contribution.
Tax object: Monthly remuneration.
Basis of assessment:
There is no strucuture. The main rates, for employees are as follows:
dependent worker: 11%
self-employed: 29.6% to 34.75% on a notional income (contribution basis determined by the social security authorities) but limited to a monthly amount of EUR 5,030.64. (Balance due afterwards)
Extraordinary solidarity surtax on pensions income:
Contribution rates on subsidies:
The 15th day of the following month.
The social security or any bank or post office on behalf of the social security.
For members of the Board of Directors or other similar organs of a company and domestic workers, the following rates apply to the remuneration:
Employee - 9.3 %