Mazars_TaxGuide_2018

TA X GUIDE 2018 51

Monthly gross salary of EUR 2000 and no family ties

3000 Monthly gross salary of EUR 2000 and no family ties 200%

2500 BKuolsgoavrioa AlbaniaRussiaUkraine UkraineBHF(YRReOp.)MSerbiaMonteAnuestgrrioa MonteAnuestgrrioa GLiRetroEhPsmutomlaaoaannnniiinyaaad GLiRetroEhPsmutomlaaoaannnniiinyaaad Latvia CzechSBSlRHlCHGoeuror(vpnoveeFugaaetnebakiicliCdriaa.eazy)cechSBSlRHlCHGoeuror(vpnoveeFugaaetnebakiiclidriaa.eay)c 180%
3000
210600%%
2000 114800%%
2500 112600%%
110400%%
1500 81200%%
2000 16000%%
8400%%
1000 6200%%
1500 40%0%

500 20%
1000

-
500

- 0%

BKuolsgoavrioa AlbaniaRussia BHF(YRReOp.)MSerbia Latvia

Net income in EUR Contributions and taxes paid by the employee
Contributions paid by the employer Wage cost for the employer / net income in %

Net income in EUR Contributions and taxes paid by the employee
Contributions paid by the employer Wage cost for the employer / net income in %

Monthly gross salary of EUR 2000 with three children

3000 Monthly gross salary of EUR 2000 with three children 200%

2500 Czech RBeGHpeLr(uatRbmlCveiiazcpan.e)ych RBeGHpeLr(uatRbmlveiiacpan.)y MonteSneergbirao MonteSneergbirao 180%
3000
216000%%
2000 114800%%
2500 112600%%
114000%%
1500 1820%0%
2000 1600%0%
4800%%
1000 6200%%
1500 400%%

500 20%
1000

-
500
Kosovo PolandLBiRtHoEh(stmuFoaaennndiii.aa)a SlGorveaekicae
Bulgaria
Albania
HUuRknrugasaisrinyae
Croatia
SlFoYvReOniMa
Austria
- 0%

Kosovo PolandLBiRtHoEh(stmuFoaaennndiii.aa)a SlGorveaekicae
Bulgaria
Albania
HUuRknrugasaisrinyae
Croatia
SlFoYvReOniMa
Austria

Net income in EUR Contributions and taxes paid by the employee
Contributions paid by the employer Wage cost for the employer / net income in %

Net income in EUR Contributions and taxes paid by the employee
Contributions paid by the employer Wage cost for the employer / net income in %

We can find some interesting results if we compare tax benefits and tax credits, typically in the lower income
the order of the countries for two options within each category, or may have a progressive taxation system,
income category, i.e. in case of employees with and as a result of which the proportion of the net income
without families, as we can immediately see which relative to the gross income, or even in comparison with
countries provide a family tax credit and in what extent. the employer’s total cost, may show significant differences
The comparison of the various levels of income categories in case of the various income levels.
is also telling, since the different countries may provide

52 TA X GUIDE 2018

TAX RATES IN THE COUNTRIES
OF THE CEE REGION

2018 VAT CIT TP DOC PIT SSC

Value added tax Corporate income Transfer pricing Personal income Social security
rates tax rate(s) documentation tax rate(s) contribution payable

Albania 0%/20%/6% 15%/5% liability progressive by the employer
Austria 20% / 10% /13% 25% 0%/13%/23%
Bosnia and Herzegovina No* 16,70%
Bulgaria 17% 10%/0%*** 0% - 55% 20,63%
Croatia 20%/9% 10% No 10.5%* / No**
Czech Republic 25% / 13% / 5% 10% 18,92%
Estonia 21% / 15% / 10% 18%/12% No 17.2%*
FYR Macedonia 20%/9% 19% 10% 34% / 9%**
Germany 18% / 5% 20%* 33,80%
19% / 7% 10% 24% / 36%
Greece 15% 15% + 7% solidarity No
24% / 13% / 6% 19,42%
Hungary 29% surcharge*
Kosovo 27% / 18% / 5% 20% 25,06%
Latvia 18%/8% 9%
Lithuania 10%/9%/3% 10% 21,0%
Montenegro 21%/12% or 5% 5%
Poland 21%/9%/5% 20%* 14%
Romania 21% / 7% 15%/5% 22%/29%/37%/45% 24,09%
Russia & 2,2-10,0 Additional 31,18%
Serbia 23% / 8% / 5% / 0% 9% 10.2%
Slovakia 19%/9%/5% 15%/ 19% solidarity tax 21%*
Slovenia 15% 2,25%
Ukraine 18%/15,25%/10%/0% 16% 30% /15,1%/ 10%*
20% / 10% 20% progressive 17.9%
20%/10% 15% 0%/4%/8%/10% 35.2%
22% / 9.5% 21% 20/23%/31.4%** 16.1%
19% 22%**
20% / 7% / 0% 18% 15%

9%/11%

18% / 32%

10%
9%/13%/
15%/30%/35%

10%

19%/25%

progressive 16% - 50%

18%*

BOSNIA AND HERZEGOVINA *In Federation of BIH; ** In Republika Srpska *** 0% *** small taxpayers in Republika Srpska
BULGARIA *TP doc liability upon request by the tax authorities
CROATIA *for the person under 30 on undetermined period, there is no contributions on salary (17,2) for the period of 5 years
CZECH REPUBLIC * Only on part of the gross income from an employment/tax base from self-employment exceeding CZK 1,438,992
(approx. EUR 56,955) in 2018 ** Applicable on income exceeding CZK 1,438,992 (approx. EUR 56,955) in 2018
ESTONIA * No classical income taxation. 20% is calculated 20/80 from net amount and applicable only for distributed profit and certain costs.
LATVIA *CIT rate is 20% from gross profit; ** 20% on income up to EUR 20 004 per year, 23% on income over EUR 20 004 per year, 31.4% on
income over EUR 55 000 per year.
POLAND * appoximately
RUSSIA *regressive rate depends on annual amount of remuneration
UKRAINE *Additionally 1.5% temporary military tax should be withheld ** * Maximum monthly SSC is UAH 12 286 (app. EUR 367)

CONTACTS Prof. Dr. Adrian Cloer TA X GUIDE 2018 53
Attorney, Tax advisor
ALBANIA Partner MONTENEGRO
Tel: +49 30 208 88-1262
Teit GJINI [email protected] Aleksandar P. Milosavljevic
Managing Partner Attorney at law
Mobile : +355 (0) 29 30 37 456 Erekle Solomnishvili Mobile: (00381) 63 81 02 914
E-mail : [email protected] Tax advisor E-mail: [email protected]
Manager
AUSTRIA Tel: +49 30 208 88-1878 POLAND
[email protected]
Günther MAYRLEITNER Kinga Baran
Partner - Tax Advisor - CPA GREECE Head of Tax Advisory Department
Phone: +43 (0) 1 367 16 67 13 Tax Advisor
Mobile: +43 (0) 676 8495966 13 Theodoros Kintis Phone: + 48 22 25 55 326
E-mail: [email protected] Director Mobile: 691 20 70 58
International Tax / VAT E-mail: [email protected]
BOSNIA AND HERZEGOVINA Phone: +30 2106993749
Mobile: +30 6976697450 ROMANIA
Kristijan CINOTTI E-mail: [email protected]
Partner – Tax & FAS services Edwin Warmerdam
Phone: (00385) 1 4864 420 HUNGARY Partner, Tax Advisory
Mobile: (00385) 99 4877 112 Phone: +40 21 528 57 57
E-mail: [email protected] Sándor SZMICSEK E-mail: [email protected]
Tax and legal partner
BULGARIA Mobile: +36 (20) 579 0450 RUSSIA
E-mail: [email protected]
Milena Mladenova Mariia SEMENOVA
Head of Audit Services Dr. János Mátyás BORSY Head of Tax and Legal Department
Mobile: +359879435999 Corporate lawyer, attorney-at-law Mobile: +7 495 792 52 45
E-mail: [email protected] Mobile: (36-30) 968 06 42 E-mail: [email protected]
E-mail: [email protected]
CROATIA SERBIA
Heléna CSIZMADIA
Kristijan CINOTTI Tax Director Aleksandar P. Milosavljevic
Partner – Advisory services Mobile: (36-20) 209 92 24 Attorney at law
Phone: (00385) 1 4864 420 E-mail: [email protected] Mobile: (00381) 63 81 02 914
Mobile: (00385) 99 4877 112 E-mail: [email protected]
E-mail: [email protected] Gabriella NAGY
Head of International Transfer Pricing SLOVAKIA
CZECH REPUBLIC Center
Mobile: (36-20) 974 98 89 Mickaël Compagnon
Pavel Klein E-mail: [email protected] Managing partner
Leading Partner of Tax Department Phone: +421 259 204 700
Corporate tax / VAT István KEMÉNYFY E-mail: [email protected]
Mobile: (+420) 721 461 394 Senior Manager
E-mail: [email protected] Mobile: (36-20) 377 0103 Günter Oszwald
E-mail: [email protected] Partner
ESTONIA Phone: +421 259 204 700
Dániel H. Nagy E-mail: [email protected]
Karin NEEMSALU Tax Director
Tax partner Mobile: (+36-20) 406 55 82 SLOVENIA
Mobile: +372 534 634 22 E-mail: [email protected]
E-mail: [email protected] Kristijan CINOTTI
KOSOVO Partner – Advisory services
FORMER YUGOSLAV REPUBLIC Phone: (00385) 1 4864 420
OF MACEDONIA Violeta HAXHILLAZI Mobile: (00385) 99 4877 112
Managing Director E-mail: [email protected]
Kristijan CINOTTI Mobile: + 377 (0) 44 82 37 85,
Partner – Managing partner +355 (0) 69 20 33 984 UKRAINE
Phone: (00385) 1 4864 420 Email: [email protected]
Mobile: (00385) 99 4877 112 Gregoire Dattee
E-mail: [email protected] LATVIA Managing Partner
Mobile: +38 050 356 18 02
GERMANY Andris Jaunzemis Phone: +38 044 390 71 07
Tax partner E-mail: [email protected]
Dr. Christian Birkholz Mobile: +371 29635522
Attorney, Tax advisor E-mail: [email protected] Yuriy Netskyy
Partner Tax Manager
Tel: +49 30 208 88-1880 LITHUANIA Mobile: +38 050 315 46 54
[email protected] Phone: +38 044 390 71 07
Justinas BASALYKAS E-mail: [email protected]
Partner
Mobile: +370 650 17900
E-mail: [email protected]

54 TA X GUIDE 2018

NOTES

TA X GUIDE 2018 55

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56 TA X GUIDE 2018

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