| 2024 |
VAT |
PIT |
SSC |
| |
Value added tax rates |
Personal income tax rate(s) |
Social security contribution payable by the employer |
| Albania |
0% / 20% / 6% |
Progressive:
0% / 13% / 15% / 23% |
16.70% |
| Austria |
20% / 10% / 13% |
0% - 55% |
20.98% social insurance + approx. 8.6% other taxes and contributions |
| Bosnia and Herzegovina |
17% |
10%* / 8%** |
10.5%* / No** |
| Bulgaria |
20% / 9% |
10% |
18.92% |
| Croatia |
25% / 13% / 5% / 0% |
15%–23.60% (lower rate)
25%–35.40% (higher rate) |
16.5%* |
| Czech Republic |
21% / 12% |
15% / 23%* |
24.8%** / 9%* |
| Estonia |
22% / 0% / 5% / 9% |
20% |
33% / 0,8% |
| Germany |
19% / 7% |
14% - 45% |
20.225% |
| Greece |
24% / 13% / 6% / 4% |
Progressive:
9% / 22% / 28% / 36% / 44% |
22.29% |
| Hungary |
27% / 18% / 5% |
15% |
13% |
| Kazakhstan |
12% |
10% / 5% / 15% / 20% |
10.8% |
| Kosovo |
18% / 8% / 0% |
Progressive:
0% / 4% / 8% / 10% |
5% |
| Kyrgyzstan |
12% |
10% |
17.25% |
| Latvia |
21% / 12% / 5% or 0% |
20% / 23% / 31% |
23.59% |
| Lithuania |
21% / 9% / 5% |
15% / 20% / 32% |
1.77% |
| Moldova |
20% / 12% / 8% |
12% |
24% |
| Montenegro |
21% / 7% |
0%/ 9% / 15% |
6.4% |
| North Macedonia |
18% / 10% / 5% |
10% |
No |
| Poland |
23% / 8% /5% /0% |
12% / 32% |
21.98% |
| Romania |
19% / 9% / 5% |
10% |
2.25% |
| Serbia |
20% / 10% |
10% |
15.15% |
| Slovakia |
20% / 10% / 5% |
15% / 19% / 25% |
36.2% |
| Slovenia |
22% / 9.5% / 5% |
Progressive: 16% - 50% |
16.1% |
| Ukraine |
20% / 14% / 7% / 0% |
18%* |
22%** |
| Uzbekistan |
12%, 0% |
12% |
12%** |
Bosnia and Herzegovina * In Federation of BIH. ** In Republika Srpska. Croatia * For the person under 30 employed on variable-term contract, there is no contributions on salary (16.5%) for a period of 5 years. Czech Republic * On income exceeding approx. EUR 64,605 yearly in 2024. ** Only on income up to approx. EUR 86,140 in 2024. Ukraine * Additionally 1.5% temporary military tax should be withheld from the same base as PIT. ** Maximum monthly SSC is UAH 23,430 (approx. EUR 564).