PIT Rates
| Indicator | 2025 | Currently – 2024 |
|---|---|---|
| Progressive Base Rates | 25.5% – up to EUR 105,300 | 20% – up to EUR 20,004; |
| 33% – over EUR 105,300 | 23% – EUR 20,004 – EUR 78,100 | |
| + 3% additional rate for income basket over EUR 200,000 (see below) | 31% – over EUR 78,100 | |
| Income from Capital, including Capital Gains and Dividends/Liquidation Quotas not exempt from PIT | 25.5% | 20% |
| + 3% additional rate for income basket over EUR 200,000 (see below) | ||
| Additional 3% Rate | Declared in the annual income declaration if income exceeds EUR 200,000 | 3% – if income* exceeds EUR 200,000 |
| Sum of the following income types | ||
| 1) All PIT-taxable income (including from capital) | – | – |
| 2) Liquidation quotas and dividends exempt from PIT (see last row in table) | ||
| Professional Athletes’ Salary | 25.5% | 20% |
| Non-resident Income from: | ||
| – Artistic, sports, or coaching activities | 25.5% | 20% |
| – Royalties (copyright and related rights) | ||
| Rates Unchanged | ||
| Special Regime for Royalty Recipients | 25% | |
| Scrap Metal and Timber Sales; “Declared” Business Activity | 10% | |
| Payments to Non-residents for: | ||
| Real estate transfers; Interest income and intellectual property (excluding royalties) | 3% | 5% |
| Liquidation Quotas, Dividends, Dividend-equivalent Income, or Deemed Dividends | PIT exemption if profit gained after 2018 and CIT paid (foreign income – if PIT withheld) |
Other Changes
| Indicator | 2025 | Currently – 2024 |
|---|---|---|
| Non-taxable Minimum (monthly) | Fixed amount – EUR 510 | Differentiated (EUR 0-500) |
| 2026 – EUR 550; | ||
| 2027 – EUR 570. | ||
| Non-taxable Minimum for Pensioners (monthly) | EUR 1000 | EUR 500 |
| Minimum Monthly Wage | EUR 740 | EUR 700 |
| 2026 – EUR 780; | ||
| 2027 – EUR 820; | ||
| 2028 – EUR 860. |
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Also applies to non-residents’ wages.
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Wages are subject to solidarity tax.
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Includes interest, income from investment accounts, etc.
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Or shares in a company where more than 50% of assets consist of real estate.
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If the recipient is a resident of another EU or EEA country who is not a business operator, except for interest income from publicly traded financial instruments.
©INNOVATOR 25.10.2024.
