Income tax and other compulsory payments
Individuals must pay tax on their income. Your tax on earned income (wages, salaries) goes
to:
- state income tax,
- municipal tax,
- church tax,
- broadcasting tax,
- health insurance medical and daily allowance payments
Table 1. Income tax scale in 2024.
Municipal tax is proportional, as it has the % for all payers. Municipal tax includes also different insurance payments and possible church tax.
Example 1.
A person earns 5800 euros in a month. Progressive tax based on tax card, employee pension insurance 7.15% (employer's part in 2024), trade union fee of 1%, and unemployment insurance 1.6% must be withhold from it. How much does the person actually get, if the tax card informs the tax rate to be 35%?
All compulsory fees are from the gross salary. The remaining part is , so the person earns in net per month.
Example 2.
How much does this person pay income tax by the Table 1, if there is no deductions at all?
Gross income per a year is . According to Table 1, the progressive income tax with 69600€ is