Tax | Rates, costs |
Value added tax (VAT) |
21% - the standard rate, 9% and 5% - in same cases |
Corporate income tax |
15% - the standard rate 5% - for micro companies |
Dividend tax | 15% for legal persons |
20% for private persons | |
Personal income tax | 15% |
Social security contributions | 3% pension insurance - emploee's contribution |
6% health insurance - employee's contribution | |
30,98% -31,7% employer's contribution | |
Real property tax | from 0,3 % to 1 % |
Main excise taxes | Tax object: ethyl alcohol and alcohol drinks, manufactured tobacco, energy drinks, fuel, electricity |