Major tax changes starting from 2025

💰 Personal Income Tax (PIT)

🔹 Reduced 15% rate threshold increased from €60,000 to €100,000
If your income does not exceed €100,000 → 15% rate applies

📈 Income over €100,000 is taxed progressively:

• Up to €48,441.43 — 19%
• Above €48,441.43 — 25%

💼 Capital income (interest, dividends, securities) remains taxed at 19%

👶 Child tax bonus:

• Under 15 years — €100/month
• Age 15–18 — €50/month
• Over 18 years — bonus cancelled

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🏢 Corporate Income Tax

From January 1, 2025 — new progressive tax scale:

• 10% — income up to €100,000
• 21% — income from €100,000 to €5,000,000
• 24% — income over €5,000,000

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🏦 Financial Transaction Tax

Effective April 1, 2025, applies to companies and sole proprietors:

• 0.40% on debit transactions (max €40/operation)
• 0.80% on cash withdrawals
• €2/year for payment card usage
• 0.40% on account top-ups

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🛒 VAT Changes

From January 1, 2025:

• 🔺 Standard VAT increases from 20% to 23%
• 🥫 Reduced 19% rate: food, mineral water, salt, electricity
• 🧀 Reduced 5% rate: basic foods (meat, milk, bryndza), medicines, books, magazines, tickets (sports/fitness), hotels, restaurants, catering

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📑 Mandatory Business Accounts

From April 1, 2025:
All sole proprietors must use a separate business account.
Using personal accounts for business is prohibited.