Direct taxes - Personal Income Tax

    Generic part



    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by





    The tax base is set by





    The reliefs are set by





    Beneficiary






    Geographical Scope

    Taxpayers

    Who is liable for the tax?



    Tax object and basis of assessment

    As general rule, taxable income under personal income tax includes

























    Income considered for residents




    Domestic-source income of non-residents is




    Employment incomes of married couples are




    Benefits in kind













    Deductions, Allowances, Credits, Exemptions

    Deductions from the tax base



















    Deduction for professional expenses, in particular for employees


    Deduction for professional expenses, in particular for self-employed


    Deduction for child care expenses


    Allowances

      in EUR/National Currency or % of tax base

    Credits

      in EUR/National Currency or % of tax base


















    Losses


    Exemptions
























    Rate(s) Structure

    Amount (from) Amount (to) Rate -


    Regional taxes


    Local/municipal taxes


    Special surcharges

    Surcharge



    Separate taxation


    Withholding taxes

    Tax due date

    Tax collector

    General comments

    Economic function








    Environmental taxes




    Tax revenue

    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -

    Footnotes