Table 2: Tax credits for wage tax/social security contributions for employees up to the state pension age 2017

 

Amount

Percentage

Remarks

General tax credit

€ 2,254

 

For taxable wage up to € 19,982

Phase out of the general tax credit

 

4.787%

For taxable wage of € 19,982 or more, but no more than € 67,068

maximum

€ 2,254

 

For taxable wage of more than € 67,068

Employed person’s tax credit

 

1.772%

In as far as income from present employment is € 9,309 or lower

maximum

€ 3.223

28.317%

In as far as income from present employment is more than € 9,309

Phase-out of employed person's tax credit

 

3.6% of the income above € 32,444

The phase-out is € 3,223 when the income is more than € 121,972

Work bonus

€ 0

 

In as far as income from present employment does not exceed € 17,327

 

58.100% of the wage minus € 17,327

In as far as income from present employment exceeds € 17,327, but does not exceed € 19,252

€ 1,119

 

In as far as income from present employment exceeds € 19,252, but does not exceed € 23,104

€ 1,119 minus 10.567% of the wage minus € 23,104

 

In as far as income from present employment exceeds € 23,104, but does not exceed € 33,694

€ 0

 

In as far as income from present employment exceeds € 33,694

Tax credit for persons handicapped from early childhood

€ 722

 

 

Career-break leave credit

€ 210

 

For each calendar year saved until 2011, solely for the transitional group

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