Solidarity tax payer:
- Employee and self-employed person with income exceeding EUR 62 800;
- Rate (if employee is insured fully) 25.5%;
- Due date for filing tax return is 1st July.
Difference between 35.9% (11% employee and 24.09% employer social security rate through the year) and 25.5% State Revenue Service will pay back to employer until next year’s 1st September.
Solidarity tax split:
- 14% State pension budget;
- 10.5% Personal income tax;
- 1% Financing of health services.