Non-taxable minimum and tax allowances

Non-taxable minimum

The following amounts have been determined for the calculation of the differentiated non-taxable minimum:

• maximum non-taxable minimum – 6000 euro;
• the amount of taxable income, up to which the maximum non-taxable minimum is applied, – 6000 euro;
• the amount of taxable income, above which the differentiated non-taxable minimum is not applied, – 21 600 euro;
• coefficient – 0,38462.

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 is 6000 euro (or 500 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

From 1 January 2024, micro-enterprise taxpayers, if they obtain income that is object to PIT, will be able to apply the differentiated non-taxable minimum and allowance for dependent persons to this income.

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 2019-2024