Tax concessions
Last reviewed 21 Aug 2023
Direct
N/A
Indirect
Income tax concessions, e.g.
The amount of personal allowance is EUR 600, previous EUR 560
The generated income of the taxable person shall be reduced by the basic personal allowance in the amount of EUR 7,200 (annually), previous EUR 6.720. 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 7,200 (annually), previous EUR 6,720
Single parent deduction pa.:
N/A
Child deduction:
(annually allowance)
EUR 3,600 previous EUR 3,360 for the first child
EUR 5,040 previous EUR 4,704 for the second child
EUR 7,200 previous EUR 6,720 for the third child
EUR 10,080, previous EUR 9,408 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.
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