Useful information

Relevant tax rates and tax exempt income/cost in 2025

Income tax	22%
Tax exempt income/month	max 654 Euros
Tax exempt income/year	max 7848 Euros
Minimum salary rate/month	886 Euros
Tax-exempt rate of daily allowance abroad (1-15/16-…days)/day	75/40 Euros
Compensation of using personal vehicle (with travel diary)	50 cents/km
Compensation of using personal vehicle (with travel diary) max/month	550 Euros
Social tax	33%
Minimum social security tax obligation/month	270,60 Euros
Tax-exempt rate of promotional gift/month	21 eurot
Tax-exempt rate of guest reception costs/month	50 Euros
Additional tax-exempt rate of guest reception costs per month as percent of disbursement taxed by social tax	2%
Unemployment insurance premium for employee	1,6%
Unemployment insurance premium for employer	0,8%
Funded pension payment	2%/4%/6%
Obligation to register as taxable person (taxable supply rate per year)	40 000 Euros
VAT (standard)	22%
VAT (exceptions)	0%/9%/13%
Minimum share capital	0,01 Euros
Minimum stock capital	25 000 Euros