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Are you a start-up?
Personal Salary Taxation
Do you have other income apart from employment income?
Yes
No
INCOME
TOTAL INCOME (as per declaration of year)
ADD: REDEMPTION OF LIFE INSURANCE POLICIES (note 1)
TOTAL TAXABLE INCOME
DEDUCTIONS
WIDOW'S PENSION TO BE TAXED AT REDUCED RATES (note 5)
OVERSEAS PENSION TO BE TAXED AT REDUCED RATES (note 5)
INCOME FROM EMPLOYMENT WITH REDUCED RATES (note 5)
LOSSES OF CURRENT YEAR
LOSSES FROM PREVIOUS YEARS (enter the loss from your self-assessment of 2018)
DIVIDENDS
INTEREST RECEIVED
EXEMPTIONS OF ARTICLES 8 AND 36(3)
VARIOUS DEDUCTIONS (POLITICAL DONATIONS ARE RESTRICTED TO €50.000)
REDUCTIONS OF SALARIES/WAGES OF BROADER PUBLIC SECTOR
CAPITAL ALLOWANCES OF RENTED PROPERTIES
RENTED PROPERTY EXPENSES 20% ON GROSS RENTS
INTEREST OF RENTED PROPERTIES
PRESERVED BUILDINGS
OTHER
TOTAL DEDUCTIONS
NET INCOME / LOSS
DEDUCTIONS
MEDICAL FUND AND MEDICAL INSURANCE (to be restricted to 1,5%)
GENERAL HEALTH SYSTEM
LIFE INSURANCE (to be restricted to 7% of insured amount of each policy)
PROVIDENT, WIDOWS AND PENSION FUNDS AND SOCIAL INSURANCE
TOTAL DEDUCTIONS
LESS TOTAL DEDUCTIONS (The amount in the second column is restricted to 1/5 of net income)
EXPENDITURE ON INVESTMENT IN SHARES OF INNOVATIVE COMPANIES (Transfer Total Part 5.B restricted to 50% of taxable income after all deductions including medical funds, life and provident etc)
TAXABLE INCOME / LOSS
TAX
TAX ON TAXABLE INCOME (note 4)
ADD : 20% TAX FOR WIDOWS PENSION EXCEEDING €19.500 (note 5)
@ 20%
ADD: 5% TAX FOR PENSIONS OUTSIDE THE REPUBLIC EXCEEDING €3.420 (note 5)
@ 5%
ADD: 8% INCOME FROM EMPLOYMENT WITH SPECIAL RATE (note 5)
@ 8%
TOTAL AMOUNT OF TAX
LESS : TEMPORARY TAX
TEMPORARY INCOME
ADD: 10% ADDITIONAL TAX (note 6)
LESS: TAX DEDUCTED AT SOURCE
LESS: OVERSEAS TAX
LESS : TAX PAID WITH SELF-ASSESSMENT
TAX DUE
Calculate