Non-taxable minimum

  • The maximum annual differentiated non-taxable minimum is EUR 3600 per year (EUR 300 per month).
    • The amount of the annual taxable income up to which the maximum annual non-taxable minimum is applied - EUR 6000;
    • The amount of annual taxable income above which the annual differentiated non-taxable minimum is not applied - EUR 21 600.

The annual differentiated non-taxable minimum shall be calculated and applied in summary order.

During the taxation year, the non-taxable minimum (forecasted by the SRS (determined on the basis of income of the previous taxation periods) or the forecast of the payer himself or herself) shall be applied by the employer of the payer at which the salary tax booklet of the payer is located.

The payer (in the State Revenue service Electronic declaration system) may waive the application of the non-taxable minimum during the taxation year if it predicts that his or her income will reach a limit from which there is no right to apply the annual differentiated non-taxable minimum.

  • Pensioner's non-taxable minimum –3960 euro per year (330 euro per month).
  • The non-taxable minimum of a remigrated diaspora member's pension – according to what it is determined for the pension in the relevant foreign country.

Tax allowance for dependants

The amount of the tax allowance for each dependent person per year is 3000 euro or 250 euro per month.

The tax allowance is intended for the maintenance of each of the following persons (if such person has not been granted a pension and does not receive a pension, except for a survivor's pension):

  • for a minor child;
  • for a child while he or she continues the acquisition of the general, professional, higher or special education, but not longer than until reaching 24 years of age;
  • for a grandchild or a child taken for raising, if it is impossible to recover the allowance (alimony) from the parents of the child, including the period while he or she continues the acquisition of a general, professional, higher or special education, but not longer than until reaching 24 years of age;
  • for a minor brother and sister, as well as a brother and sister as long as he or she continues the acquisition of the general, professional, higher or special education, but not longer than until reaching 24 years of age, if they do not have parents capable for work;
  • for a dependent person and also for a minor child who is dependent of non-working spouses;
  • for a person under guardianship or trusteeship of the payers;
  • for a spouse, parents, grandparents and children who have reached 18 years of age if the abovementioned persons are not working and are recognised as persons with disability in accordance with the laws and regulations;
  • for a non-working spouse on whom a minor child who in accordance with laws and regulations is recognised as a person with disability is dependant;
  • for a non-working spouse upon whom a child in the age of up to three years is dependant;
  • for a non-working spouse upon whom three or more children in the age of up to 18 years or up to 24 years are dependant, at least one of whom is younger than seven years, while a child continues acquiring the general, vocational, higher or special education;
  • or a non-working spouse upon whom five children in the age of up to 18 years or up to 24 years are dependant while a child continues acquiring the general, vocational, higher or special education.

Additional tax allowances

  • For a person with disability:
    • 1848 euro per year or 154 euro per month for a person with a disability group I or II;
    • 1440 euro per year or 120 euro per month for a person with a disability group III.
  • For a person who has been determined the status of a politically repressed person or a member of the national resistance movement – 1848 euro per year or 154 euro per month.

 

Non-taxable minimum and tax allowance in 2019-2021

 

2019

2020

2021

Differentiated non-taxable minimum, euro per month

Maximum non-taxable minimum (NMmax)

230

300

300

Taxable income up to which the non-taxable minimum is applied in full amount (TImin)

440

500

500

Taxable income above which the non-taxable minimum is not applied

1 100

1 200

1 800

Coefficient

0,34848

0,42857

0,23077

Formula for calculating differentiated non-taxable minimum:

DNM = NMmax – Coeff. .x (TI* – TImin)

Pensioner's non-taxable minimum, euro per month

Pensioner's non-taxable minimum

270

300

330

Tax allowance, euro per month

Tax allowance for a dependant person

230

250

250

Additional tax allowance for persons with disabilities:

 

 

 

  • persons with group I and II disabilities

154

154

154

  • persons with group III disability

120

120

120

Additional relief for politically repressed persons and members of the national resistance movement

154

154

154

*Taxable income (TI) is calculated taking into account not only income from paid work, but also other types of income (such as dividends, income from real estate, etc.). Also, if a person is employed in several workplaces, income from paid work will be added together and the non-taxable minimum will be applied to the total income.