Page 57 - CEE Tax Guide 2024
P. 57

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
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