Page 56 - CEE Tax Guide 2024

Labour-related tax burdens in the CEE region Minimum wages and average wages in 2024

The charts below show the wage-related tax and of the tax wedge is particularly suitable for comparison,
contribution burdens in each country, for two different as it shows how the overall level of taxes relative to wage
options: for an individual having no family ties and for costs differs in the respective tax jurisdiction in the case
someone who has three children. The demonstration of average wages.
5 000
4 500
Monthly gross salary equal to the average wage and NO family ties
4 000
100%
3 500
3 000
80%
2 500
2 000
60% 1 500
1 000
40% 500
–
Moldova
Montenegro
Kosovo Ukraine Albania BiH Serbia Slovakia Greece Latvia Croatia Poland Estonia Slovenia Austria
20% Uzbekistan Kyrgyzstan Kazakhstan North Macedonia Bulgaria Romania Hungary Czech Republic Lithuania Germany

0%
Czech Republic
Ukraine
Kosovo Uzbekistan Montenegro Albania Kazakhstan Kyrgyzstan Moldova North Macedonia Greece Bulgaria Lithuania Serbia Croatia Estonia Hungary Latvia BiH Poland Romania Slovenia Germany Austria Slovakia Minimum wage (EUR) Average wage in private sector (EUR)

Net salary Contributions and taxes paid by the employee
Contributions paid by the employer Tax wedge (Total of taxes and contributions/Wage cost) in %

Monthly gross salary equal to the average wage with 3 children

100%

80%

60%

40%

20%

0%
Czech Republic
Kosovo Uzbekistan Montenegro Slovakia Hungary Bulgaria Albania Kazakhstan Kyrgyzstan Croatia Moldova Ukraine North Macedonia Greece Slovenia Lithuania Poland BiH Serbia Estonia Romania Austria Germany
Latvia

Net salary Contributions and taxes paid by the employee
Contributions paid by the employer Tax wedge (Total of taxes and contributions/Wage cost) in %

56 Mazars Central and Eastern European tax guide 2024 Central and Eastern European tax guide 2024 Mazars 57