Tax concessions
Last reviewed 29 Mar 2023
Direct
N/A
Indirect
Income tax concessions, e.g.
The personal allowance base for further calculation of personal allowance is EUR 331.81
The generated income of the taxable person shall be reduced by the basic personal allowance in the amount of EUR 6.370,80 (annually) calculated as a coefficient of 1.6 of the base of the personal allowance and multiplied by the number of 12 months. Personal allowance can be increased for supported family members, degree of disability etc.
Tax credits
Family Bonus Plus:
N/A
Children surplus:
N/A
Sole earner deduction pa.:
The generated income of the taxable person shall be reduced by the basic personal allowance in the amount of EUR 6.370,80 (annually)
Single parent deduction pa.:
N/A
Child deduction:
(annually allowance)
EUR 2,787.24 for the first child
EUR 3,981.72 for the second child
EUR 5,574.36 for the third child
EUR 7,565.28 for the forth child
etc.
Alimony deduction:
N/A
If in employment / pension income p.a.:
In case that the pensioner is employed no additional tax concessions (other than personal allowance) are applied.
Personal income tax is calculated on the pension amount. Personal income tax on pension is paid reduced by 50% of the calculated amount of tax liability.
Allowances and exemptions
Profit allowance:
Investment allowance:
Government subsidies
Government subsidies for home loan and retirement savings.
