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 |
