Taxes in Europe Database v2
Act on Payroll Tax on Certain Earned Incomes (1990:659), Act on Payroll Tax on Pension Costs (1991:687) and Ministerial Order (1991:704) on the Application of Payroll Tax to the State's Pension Costs.
Employers, sole traders and partnership shareholders.
Payroll tax is paid on
There are no payroll tax on salaries from work and income from passive business activity for persons who is over 65 years old.
Super reduced rate