Table 2: Tax credits for wage tax/social security contributions for employees up to the state pension age 2018

 

Amount

Percentage

Remarks

General tax
credit

€ 2,265

 

For taxable wage up to € 20,142

Phase out of the general tax credit

 

4.683%

For taxable wage of € 20,142 or more, but no more than € 68,507

maximum

€ 2,265

 

For taxable wage of more than € 68,507

Employed
person’s tax
credit

 

1.764%

In as far as income from present employment is € 9,468 or lower

maximum

€ 3.249

28.064%

In as far as income from present employment is more than € 9,468 

Phase-out of
employed person's
tax credit

 

3.6% of the income above € 33,112

The phase-out is € 3,249 when the income is more than € 123,362

Tax credit for
persons
handicapped
from early
childhood

€ 728

 

 

Career-break
leave credit

€ 212

 

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


  

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