A reduced tax of up to 2,200 euros in 2023 will be paid by taxpayers who have taken advantage of preferential conditions, paying this year from map or through electronic banking expenses they have incurred professionals which are at the top of the tax avoidance list. According to the legislation, with tax returns, which will begin to be filed from mid-March, a reduction in taxable income of up to 5,000 euros will be activated for those who have income from salaries, pensions, business activities and real estate. Of course, for this, 16,667 euros must be spent through electronic transactions from a list of 20 professions. For these transactions, 30% of expenses are deducted from taxable income. In order to have a €2,200 tax deduction, he must be taxed at a rate of 44%, which means he declares more than €40,000 in income. For lower income groups, the tax cut is smaller.

expenses that lead to additional tax deduction relate to payment for veterinary services, plumbing, refrigeration, heating maintenance, electrics, carpentry, insulation, masonry, plaster, tiles, roofing and metal windows, etc., concrete, taxi services, hairdressers, hairdressers and beauty salons, funeral services , massage. , physical wellness, cleaning and household services, photography development, dance schools, gyms and member entertainment activities, various leisure services, personal care and nursing (excluding hospital services), legal services and child care services. The costs were to be borne by electronic means – debit or credit cards, prepaid cards, e-banking, e-wallet, PayPal.

Income of individuals from wages, pensions, entrepreneurial activities, farmers will be taxed at rates ranging from 9% (for the first 10,000 euros of income) to 44% for incomes over 40,000 euros with intermediate rates of 22%, 28% and 36%, which are accrued gradually for every additional 10,000 euros of income (from 10,001 to 20,000, from 20,001 to 30,000 and from 30,001 to 40,000 euros).

The tax received, according to the application of the above scale, is reduced by 777 euros for a taxpayer without dependent children. The tax reduction is €810 for a taxpayer with one child, €900 for a taxpayer with two children, €1,120 for a taxpayer with three children, and €1,340 for a taxpayer with four dependent children. For each additional dependent child after the fourth, the tax credit increases by 220 euros. If the tax amount is less than these amounts, the tax reduction is limited to the relevant tax amount.

However, real estate income is taxed on a different scale. In particular, for those who declare income from real estate, the rates vary from 15% for the first 12,000 euros to 35% for incomes exceeding 35,000 euros. In the middle income group from EUR 12,001 to EUR 35,000, the rate of 35% applies, while the tax for this group is EUR 8,050.

For businesses, the tax rate is set at 22% and advance tax is paid in the range of 55% to 100%. In particular, for individuals engaged in entrepreneurial activities, the advance tax is 55%, for legal entities and legal entities – 80%, and for banks – 100%. The advance tax is halved on the first filing of a return by an individual earning business income, whose status is valid for three years.