Table 2: Tax credits for wage tax/social security contributions for employees up to the state pension age 2021


Amount Percentage Remarks
General tax credit
€ 2,837
For taxable wage up to € 21,043
Phase out of the general tax credit

5.977%
For taxable wage of € 21,043 or more,
but no more than € 68,507
maximum
€ 2,837

For taxable wage of more than € 68,507
Employed
person’s tax
credit
maximum


€ 463

4.581%
In as far as income from present employment is € 10,108 or lower
maximum € 3,374 28.771%
In as far as income from present employment is more than € 10,108, but no more than € 21,835
maximum

total Employed
person’s tax
credit is
maximum


€ 368
€ 4,205
2.663%
In as far as income from present employment is more than € 21,835, but no more than € 35,652
Phase-out of
employed person's
tax credit


6.000% of
the income
above
€ 35,652
The phase-out is € 4,205 when the income is more than € 105,735
Tax credit for
persons
handicapped
from early
childhood
€ 761

Career-break
leave credit
€ 223
For each calendar year saved until 2011, solely for the transitional group

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