Table of Income Tax
The following list has been copied from official documents, effective as from 1st January 2002.
| Single | Married | |||||
Taxable | Tax | = Tax | Tax | = Tax | |||
10,000 | 611 | 6.11 |
|
| |||
20,000 | 3,235 | 16.175 | 1,222 | 6.11 | |||
30,000 | 6,418 | 21.393 | 3,706 | 12.353 | |||
40,000 | 10,158 | 25.395 | 6,470 | 16.175 | |||
50,000 | 14,440 | 28.88 | 9,514 | 19.028 | |||
60,000 | 19,225 | 32.041 | 12,836 | 21.393 | |||
70,000 | 24,078 | 34.397 | 16,436 | 23.48 | |||
80,000 | 28,932 | 36.165 | 20,316 | 25.395 | |||
90,000 | 33,786 | 37.54 | 24,476 | 27.195 | |||
100,000 | 38,623 | 38.623 | 28,880 | 28.88 | |||
110,000 | 43,477 | 39.524 | 33,596 | 30.541 | |||
120,000 | 48,330 | 40.275 | 38,450 | 32.041 | |||
130,000 | 53,184 | 40.91 | 43,304 | 33.31 | |||
The list shows very clearly:
- the function of the splitting regime for married taxpayers: the income tax is twice the amount which is assessed on half of the taxable income for single tax payers. 20,316 € income tax for married tax payers on 80,000 € income is twofold 10,158 € income tax for singles in 40,000 € income.
- The maximum tax rate of 48,5% will never be reached; for practical purposes, one even uses the rate of 50%.
