| Specification | 2021 | 2020 |
|---|---|---|
| billion Euro | ||
| 1: Taxpayer without income tax assessment: withheld wage tax. | ||
| Income from the following sources: | ||
| agriculture and forestry | 11.3 | 10.5 |
| + trade or business | 196.3 | 172.7 |
| + independent personal services | 99.4 | 94.7 |
| + dependent personal services | 1,487.2 | 1,422.8 |
| + investment of capital | 7.4 | 6.1 |
| + rentals and royalties | 43.1 | 41.2 |
| + other income | 134.3 | 121.5 |
| = total income | 1,979.0 | 1,869.5 |
| - old-age relief amount | 4.0 | 3.9 |
| - single parent relief amount | 4.8 | 4.8 |
| = adjusted gross income | 1,969.9 | 1,860.4 |
| - deduction of losses | 4.4 | 3.5 |
| - particular special expenses | 287.4 | 267.4 |
| - extraordinary financial burdens | 22.7 | 15.5 |
| - old-age provision contributions | 6.3 | 6.4 |
| - tax relief | 0.5 | 0.5 |
| = Income | 1,652.2 | 1,571.9 |
| - child allowance | 32.0 | 23.7 |
| = taxable income | 1,620.1 | 1,548.1 |
| = income tax according to the basic scale | 353.3 | 334.7 |
| - tax deductions | 20.2 | 18.2 |
| + added child benefits | 10.6 | 8.4 |
| + entitlement to tax credit for old-age provision | 0.9 | 0.9 |
| + tax to be added in accordance with Section 32d of the Income Tax Act | 12.6 | 9.2 |
| = assessable income tax1 | 357.1 | 334.8 |
As at 04 June 2025