Pensioner

Pensioner receiving pension may be liable to income tax. Person liable to calculate, withhold and pay the income tax is the payer of pension. 

Tax on income from employment is calculated on the amount of pension (pension supplement is also an integral part of pension and is paid in accordance with the Act on Supplement to Pension According to Pension Insurance Act) reduced by personal allowance.  Tax on income from employment is payable in the amount reduced by 50% on the assessed amount of tax liability.

Pensioner's monthly personal allowance is EUR 560.00. Basic personal allowance may be increased depending on personal circumstances (dependent family members, taxpayer's disability of dependants' disability).

Income tax is payable on taxable amount at the rates prescribed by units of local self-government. Lower rate is applied on the taxable amount of up to EUR 50,400.00 annually, and the taxable amount higher than this is taxed at a higher rate.

Prescribed tax rates for annual income tax

Income tax is not payable on family pensions paid to children following the death of a parent.​​