Tax changes as of 1 January 2025

On 6 September a version of tax amendments was made public by the MoF, which has been agreed with the social partners and will go to the parliament. The rumour says that this will become the law.

The expected amendments are as follows

Minimum monthly wage:

• 2024: EUR 700

• 2025: EUR 740

• 2026: EUR 780

• 2027: EUR 820

• 2028: EUR 860

Fixed monthly tax-free minimum - for all from 1.1.2025:

• 2025: EUR 510 (pensioners: EUR 650)

• 2026: EUR 550

• 2027: EUR 570

Personal income tax rates:

• 25.5% - for all income up to EUR 105,300 p.a.;

• 33% - above EUR 105 300 p.a.;

• an additional …