Updated : 26/05/2014
A flat rate of 19% was applied to all income until the end of 2012.
As of 1 January 2013 two rates apply:
In calculating your taxable income, take account of any allowances or deductions for expenditure you are entitled to.
Your employer deducts income tax and social security contributions from your salary.
Do you have to file a tax return?
YES — if you have income other than your salary (deadline March 31)
NO — if your salary is your only income.
If you disagree with your tax assessment, you can appeal to the tax office.
For details of exactly where and how, see your tax assessment letter.
Check also what your EU rights are.
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