Income tax scale and reliefs for 2023 and 2024
The following income tax scale applies for the years 2023 and 2024, which has changed only in the higher taxation of the 5th income tax class:
| in case the net annual tax base is (in EUR) | The income tax amounts to (in EUR) | |
|---|---|---|
| over | up to | |
| 8.755,00 | 16 % | |
| 8.755,00 | 25.750,00 | 1.400,80 +26 % over 8.755,00 |
| 25.750,00 | 51.500,00 | 5.819,50 +33 % over 25.750,00 |
| 51.500,00 | 74.160,00 | 14.317,00 +39 % over 51.500,00 |
| 74.160,00 | 23.154,40 +50 % over 74.160,00 | |
The general relief for income tax payers in 2023 and 2024 is generally EUR 5,000, but the following additional personal relief applies:
- EUR 1,300 for young people up to the age of 29
- EUR 1,500 for those over 70 - senior relief
- EUR 3,500 relief for residents who are studying and have the status of a pupil or student
- up to EUR 2,903.66 per year, or a maximum of 5.844% of the annual gross salary - relief for voluntary additional pension insurance
- anyone can make donations in the amount of 1% of annual income tax; for more information about the one-time application, which does not need to be submitted every year.
General relief
| in case the total annual income is (in EUR) |
the income tax amounts to (in EUR) | |
|---|---|---|
| over | up to | |
| 16.000,00 | 18.761,40 – 1,17259 x income | |
| 16.000,00 | 5.000,00 | |