Page 59 - CEE Tax Guide 2024

Tax rates in the countries of the CEE region

2024 VAT PIT SSC

Value added Personal income Social security and other
contributions payable
tax rates tax rate(s) by the employer
Progressive:
Albania 0% / 20% / 6% 16.70%
0% / 13% / 15% / 23%
20.98% social insurance + approx.
Austria 20% / 10% / 13% 0%–55% 8.6% other taxes and contributions

Bosnia and Herzegovina 17% 10%* / 8%** 10.5%* / No**

Bulgaria 20% / 9% 10% 18.92%
15%–23.60% (lower rate)
Croatia 25% / 13% / 5% / 0% 16.5%*
25%–35.40% (higher rate)
Czech Republic 21% / 12% 15% / 23%* 24.8%** / 9%

Estonia 22% / 0% / 5% / 9% 20% 33% / 0.8%

Germany 19% / 7% 14%–45% 20.225%

Progressive:
Greece 24% / 13% / 6% / 4% 22.29%
9% / 22% / 28% / 36% / 44%

Hungary 27% / 18% / 5% 15% 13%

Kazakhstan 12% 10% / 5% / 15% / 20% 10.8%

Kosovo 18% / 8%/0% Progressive: 5%
0% / 4% / 8% / 10%

Kyrgyzstan 12% 10% 17.25%

Latvia 21% / 12% / 5% or 0% 20% / 23% / 31% 23.59%
Lithuania 21% / 9% / 5% 15% / 20% / 32% 1.77%

Moldova 20% / 8% 12% 24%

Montenegro 21% / 7% 0%/ 9% / 15% 6.4%

North Macedonia 18% / 10% / 5% 10% No

Poland 23% / 8% /5% /0% 12% / 32% 21.98%

Romania 19% / 9% / 5% 10% 2.25%

Serbia 20% / 10% 10% 15.15%

Slovakia 20% / 10% / 5% 15% / 19% / 25% 36.2%

Slovenia 22% / 9.5% / 5% Progressive: 16%–50% 16.1%

Ukraine 20% / 14% / 7% / 0% 18%* 22%**

Uzbekistan 12% / 0% 12% 12%

Bosnia and Herzegovina * In Federation of BIH. ** In Republika Srpska. Croatia * For the person under 30 employed on variable-term
contract, there is no contributions on salary (16.5%) for a period of 5 years. Czech Republic * On income exceeding approx. EUR 64,605
yearly in 2024. ** Only on income up to approx. EUR 86,140 in 2024. Ukraine * Additionally 1.5% temporary military tax should be withheld
from the same base as PIT. ** Maximum monthly SSC is UAH 23,430 (approx. EUR 564).
58 Mazars Central and Eastern European tax guide 2024