Page 57 - Mazars Central and Eastern European tax guide 2023

Labour-related tax burdens in the CEE region Minimum wages and average wages in 2023

The charts below show the wage-related tax and of the tax wedge is particularly suitable for comparison,
contribution burdens in each country, for two different as it shows how the overall level of taxes relative to wage
options: for an individual having no family ties and for costs differs in the respective tax jurisdiction in the case
someone who has three children. The demonstration of average wages.

5 000
Monthly gross salary equal to the average wage and NO family ties 4 500
4 000
100%
3 500
3 000
80% 2 500
2 000
1 500
60%
1 000
500
40%
–
Kazakhstan
BH (Rep.)
Uzbekistan Kyrgyzstan Kosovo Moldova Ukraine Albania Bulgaria Serbia North Macedonia BH (Fed.) Hungary Romania Latvia Croatia Slovakia Estonia Poland Greece Lithuania Slovenia Germany Austria
Montenegro
Czech Republic
20%
0%
Czech Republic
Kosovo Uzbekistan Montenegro Kazakhstan Albania Kyrgyzstan Moldova Greece Ukraine Bulgaria Serbia Lithuania Estonia Croatia BiH Hungary Poland Latvia Slovenia Romania Germany Austria Slovakia Minimum wage (EUR) Average wage in private sector (EUR)
North Macedonia

Net salary Contributions and taxes paid by the employee
Contributions paid by the employer Tax wedge (Total of taxes and contributions/Wage cost) in %

Monthly gross salary equal to the average wage with 3 children

100%

80%

60%

40%

20%

0%
Czech Republic
Latvia
Kosovo Uzbekistan Montenegro Hungary Slovakia Bulgaria Kazakhstan Albania Croatia Kyrgyzstan Moldova North Macedonia Greece Slovenia Serbia Lithuania Poland BiH Estonia Ukraine Romania Austria Germany

Net salary Contributions and taxes paid by the employee
Contributions paid by the employer Tax wedge (Total of taxes and contributions/Wage cost) in %

56 Mazars Central and Eastern European tax guide 2023 Central and Eastern European tax guide 2023 Mazars 57