Table 2: Tax credits for wage tax/social security contributions for employees up to the state pension age 2020


Amount Percentage Remarks
General tax credit
€ 2.711
For taxable wage up to € 20.711
Phase out of the general tax credit

5.672%
For taxable wage of € 20,711 or more,
but no more than € 68.507
maximum
€ 2.711

For taxable wage of more than € 68.507
Employed
person’s tax
credit
maximum


€ 279

2.812%
In as far as income from present employment is € 9.921 or lower
maximum € 3.316 28.812%
In as far as income from present employment is more than € 9.921, but no more than € 21.430
maximum

total Employed
person’s tax
credit is
maximum


€ 224
€ 3.819
1.656%
In as far as income from present employment is more than € 21.430, but no more than € 34.954
Phase-out of
employed person's
tax credit


6.000% of
the income
above
€ 34.954
The phase-out is € 3,819 when the income is more than € 98,604
Tax credit for
persons
handicapped
from early
childhood
€ 749

Career-break
leave credit
€ 219
For each calendar year saved until 2011, solely for the transitional group

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