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Individual - Sample personal income tax calculation
Last reviewed - 06 September 2023| Taxable income (T) / Number of shares (N) | Rate (%) | Income tax (I) | |
| Over (EUR) | Not over (EUR) | ||
| 0 | 10,777 | 0 | 0 |
| 10,777 | 27,478 | 11 | (0.11 x T) - (EUR 1,185.47 x N) |
| 27,478 | 78,750 | 30 | (0.30 x T) - (EUR 6,408.29 x N) |
| 78,750 | 168,994 | 41 | (0.41 x T) - (EUR 15,048.99 x N) |
| 168,994 | 45 | (0.45 x T) - (EUR 21,808.75 x N) | |
Example:
T = EUR 70,000; N = 2 (married taxpayers)
T/N = EUR 35,000
I = (0.30 × EUR 70,000) - (EUR 6,408.29 x 2) = EUR 8,133.42
Please note that tax brackets indicated above are 2022 tax brackets.
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