Value added tax (VAT)
- 21% standard rate
- 12% reduced rate (medicine, med. Equipment, literature
Corporate income tax (CIT)
- 20% standard rate when profits are distrubuted, 0% when profits are retained in the company
- 15% reduced rate due to microenterprice (income less than 40,000 EUR per year)
Personal income tax
- 20% until 20,004 EUR ; 23% 20,005 – 55,000 EUR ; 31,4% from 55,001 EUR
- 0% dividends, 20% interests, 20% real – estate income
- 20% capital gains tax
Social security tax
- 11% for employee
- 9% for employer
Property tax
- 2 – 3% of the cadastral value