Rate of taxation
The net income is taxable at the separate rate of 15%.
Taking into account the application of the flat rate of expenses, the real rate of taxation varies between 7.5% (for income which is lower than the first tranche of flat rate expenses) and 12% (for income which reaches the ceiling of EUR 37 500 to be indexed).
It should be noted that in the light of the obligation to include this income in the tax declaration of individual taxpayers, the tax will be increased by communal additions.
The tax is levied by anticipation subject to a deduction of withholding tax made by the debtor of the income. The latter must file a declaration of withholding tax (Form 273S). The rate of the withholding tax is also 15%. Nevertheless, above EUR 37 500 EUR to be indexed, the rate of the withholding tax is set at 30%.