Tax base

Progressive personal income tax rates:

  • for annual income up to 20 004 euro – 20%;
  • for annual income between 20 004 euro and 78 100 euro – 23%;
  • for the part of annual income exceeding 78 100 euro – 31%.
  • All annual taxable income (including income from paid employment, pensions, income from economic activity, royalties, etc.), unless another rate is specified by law.

The following tax rates shall be applied to certain types of income which are subject to progressive income tax rates in accordance with summary procedures, during the taxation year:

Salary tax rate:

20% – for a monthly income up to 1667 euro;

23% – for the part of a monthly income exceeding 1667 euro.

  • Monthly income from paid employment, if a salary tax booklet has been submitted to the disburser of the income;
  • The temporary incapacity benefit paid by the State Social Insurance Agency;
  • Pension granted.


  • If a salary tax booklet has not been submitted to the disburser of the income.


  • Payment for intellectual property.

Personal income tax flat rates


  • Income from capital, including capital gains;
  • Professional athlete's total annual income from professional sports.









Non-resident's income from the professional activity of artists, athletes, coaches, payment for intellectual property – royalties for the creation of works of literature, science or art and remuneration for the creation of discoveries, inventions and industrial samples.


Non-resident's income - payment for other types of intellectual property.

15%, but not less than EUR 0,70 per day of employment

Seasonal agricultural worker income



  • Income from the alienation of timber and growing forest;
  • Income from scrap sale;
  • Income from economic activity, if the right not to register economic activity in the SRS is exercised.


Income from capital of a non-resident, including from capital gains, if it is disbursed by a legal person or a natural person - a performer of economic activity.

Special rate

Additional rate of 2% applied in addition to progressive personal income tax rates

Loans equivalent to income, if the payer is an employee of the lender, a member of the board of directors or council on the day of issuing the loan

Transitional period rates

20% (during taxation year, progressive income tax rates shall be applied in accordance with summary procedures)

Payment for intellectual property (royalties paid until 30 June 2021; royalties paid by collective management organisations; royalties disbursed in 2021 in accordance with royalty agreements entered into until 31 December 2020).

25% - for royalty revenue up to EUR 25 000 euro

40% - for royalty revenue above EUR 25 000 euro

Royalties disbursed from 1 July 2021 to 31 December 2022 by the disburser of royalties (which is not a collective management organisation), if the author has not registered as a performer of economic activity