Table 2: Tax credits for wage tax/social security contributions for employees up to the state pension age 2019

 

Amount

Percentage

Remarks

General tax
credit

€ 2,477

 

For taxable wage up to € 20,384

Phase out of the general tax credit

 

5.147%

For taxable wage of € 20,384 or more, but no more than € 68,507

maximum

€ 2,477

 

For taxable wage of more than € 68,507

Employed
person’s tax
credit

 

1.754%

In as far as income from present employment is € 9,694 or lower

maximum

€ 3.399

28.712%

In as far as income from present employment is more than € 9,694 

Phase-out of
employed person's
tax credit

 

6.000% of the income above € 34,060

The phase-out is € 3,399 when the income is more than € 90,710

Tax credit for
persons
handicapped
from early
childhood

€ 737

 

 

Career-break
leave credit

€ 215

 

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


  

Javascript is disabled in this web browser. You must activate Javascript in order to view this website.