Page 2 - MAZARS 2024

Contents Welcome to the CEE tax guide 2024

3 Introduction 34 Lithuania

4 Tax review 2024 / 36 Moldova

An overview of taxation
system within CEE 38 Montenegro
Welcome to Mazars’ twelfth annual Central and Eastern of competitiveness in the region. What are these factors?
European tax guide. The main purpose of our brochure They primarily include the rates of taxes and employment
5 Countries included 40 North Macedonia is to provide an overview of the tax systems in the CEE contributions: in addition to listing the relevant tax and
in the publication region. In recent years, the list of participating countries contribution rates, we also provide examples for various
salary levels and family statuses. Other key factors include
has continuously expanded: we started out with
42 Poland 15 countries in 2013, and this year’s edition now contains the rates and special features of value added tax, as well
6 Albania data for 25 jurisdictions. Alongside the ‘core’ Central as the corporate income tax system. A separate table
summarizes and compares major CIT characteristics such
European countries like Hungary, Czech Republic, Slovakia,
44 Romania and Poland (the so-called Visegrád Group), southeast as tax allowances for research and development activities
8 Austria Europe, Germany, Austria, Ukraine, Romania, Moldova, or loss carry-forward regulations, group taxation, interest
and the Baltic states are also included. The Mazars offices
deduction limitations, etc. Moreover, readers are also
46 Serbia in Central Asian countries (Kazakhstan, Kyrgyzstan, and provided a quick overview of the main features of each
10 Bosnia and Herzegovina Uzbekistan) have also contributed to the tax guide. country’s transfer pricing regulations.
48 Slovakia In the first section, the tax systems of the CEE region Before making any strategic business decisions, further
are presented country-by-country, based on data
discussion and detailed analysis are always required.
12 Bulgaria provided by the relevant Mazars offices. The end of this To that end, we have included the direct contact
50 Slovenia guide contains summary tables that allow side-by-side information of our offices and experts. Please feel free
comparisons of the relevant tax environments.
to get in touch with the relevant people with any questions
14 Croatia The primary aim of the publication is to allow for or clarifications you might have.
52 Ukraine comparisons to be made between the fundamental factors We hope you find this guide useful.

16 Czech Republic
54 Uzbekistan Dr. Dániel H. Nagy LL.M.
18 Estonia Partner
56 Labour-related tax burdens in Head of Tax and Legal Services
Mazars in Hungary
20 Germany the CEE region

22 Greece 57 Minimum wages and average
wages in 2024

24 Hungary 58 Tax rates in the countries of the
CEE region
26 Kazakhstan
60 Corporate income tax key

28 Kosovo features

30 Kyrgyzstan 64 Pillar 2 implementation

32 Latvia 66 Contacts

2 Mazars Central and Eastern European tax guide 2024 Central and Eastern European tax guide 2024 Mazars 3