Page 59 - Mazars Central and Eastern European tax guide 2023

Tax rates in the countries of the CEE region

2023 VAT PIT SSC

Value added Personal income Social security and other
contribution payable
tax rates tax rate(s) by the employer
Progressive:
Albania 0% / 20% / 6% 16.70%
0% / 13% / 23%
21.03% social insurance + approx.
Austria
20% / 10% /13% 0%–55% 8.6% other taxes and contributions.

Bosnia and Herzegovina 17% 10%* / 8%** 10.5%* / No**

Bulgaria 20% / 9% 10% 18.92%

Croatia 25% / 13% / 5% / 0% 20% / 30% 16.5%*
Czech Republic 21% / 15% / 10% 15% / 23%* 24.8%** / 9%*

Estonia 20% 20% 33% / 0.8%

Germany 19% / 7% 14%–45% 20.225%
Progressive:
Greece 24% / 13% / 6% 9% / 22% / 28% / 22.29%
36% / 44%

Hungary 27% / 18% / 5% 15% 13.00%
Kazakhstan 12% 10% / 5% / 15% / 20% 10.8%

Kosovo 18% / 8% Progressive: 5.00%
0% / 4% / 8% / 10%
Kyrgyzstan 12% 10% 17.25%

Latvia 21% / 12% / 5% or 0% 20% / 23% / 31% 23.59%

Lithuania 21% / 9% / 5% 15% / 20% / 32% 1.77%
Moldova 20% / 12% / 8% 12% 24.00%

Montenegro 21% / 7% 0%/ 9% / 15% 6.4%

North Macedonia 18% / 10% / 5% 10% No
As a rule 23% / 8% / 5% / 0%, however,
due to inflation in the period from
Poland 1 January 2023 to 30 June 2023, 0% 12% / 32% 21.98%
VAT rate applies to certain food prod-
ucts and services/goods provided for
the purposes of helping Ukraine.
Romania 19% / 9% / 5% 10% 2.25%

Serbia 20% / 10% 10% 15.15%

Slovakia 20% / 10% / 5% 15% / 19% / 25% 35.2%
Slovenia 22% / 9.5% / 5% Progressive: 16% – 50% 16.1%

Ukraine 20% / 14% / 7% / 0% 18%* 22%**

Uzbekistan 12% / 0% 12% 12%
Bosnia and Herzegovina * In Federation of BIH. ** In Republika Srpska. Croatia * For the person under 30 employed on variable-term
contract, there is no contributions on salary (16.5%) for a period of 5 years. Czech Republic * On income exceeding approx. EUR 76,330
yearly in 2022, ** Only on income up to approx. EUR 76,330 in 2022. North Macedonia * Introduction of progressive rates expected in 2023.
Ukraine * Additionally 1.5% temporary military tax should be withheld from the same base as PIT. ** Maximum monthly SSC is UAH 22,110
(approx. EUR 566).
58 Mazars Central and Eastern European tax guide 2023