Η νέα κλίμακα φορολογίας εισοδήματος μισθωτών, συνταξιούχων για το 2020. Αναλυτικοί πίνακες

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Επιμέλεια : Επιστημονική ομάδα κόμβου

Με τις διατάξεις του άρθρου 6 του νόμου 4646/2019 τροποποιείται το άρθρο 15 ν. 4172/2013 (ΚΦΕ) σχετικά με το φορολογικό συντελεστή. Με τις νέες αυτές διατάξεις επέρχεται αλλαγή στην κλίμακα βάσει της οποίας υποβάλλεται σε φόρο το εισόδημα από μισθωτή εργασία και συντάξεις. Επίσης, γίνεται νομοτεχνική προσαρμογή ώστε να προκύπτει ρητά η αυτοτελής φορολόγηση με εξάντληση της φορολογικής υποχρέωσης των εισοδημάτων των ναυτικών και περαιτέρω ρυθμίζεται η φορολογική μεταχείριση των εισοδημάτων από μισθωτή εργασία που καταβάλλονται σε ναυτικούς που είναι φορολογικοί κάτοικοι αλλοδαπής και απασχολούνται σε πλοία του εμπορικού ναυτικού με ελληνική σημαία που εκτελούν αποκλειστικά διεθνείς πλόες.

Το φορολογητέο εισόδημα από μισθωτή εργασία και συντάξεις υποβάλλεται σε φόρο για τα εισοδήματα που αποκτώνται στα φορολογικά έτη που αρχίζουν από 1.1.2020 σύμφωνα  με την νέα κλίμακα. Υπενθυμίζουμε ότι, σύμφωνα με το άρθρο 29 του ν. 4172/2013 (ΚΦΕ) τα κέρδη από επιχειρηματική δραστηριότητα φορολογούνται με την ίδια κλίμακα κλίμακα (της παραγράφου 1 του άρθρου 15), αφού προστεθούν σε τυχόν εισοδήματα από μισθούς και συντάξεις.

■ Η νέα κλίμακα που ισχύει πλέον από την 1.1.2020 είναι η ακόλουθη:

Εισόδημα (Μισθοί, Συντάξεις, Επιχειρηματική Δραστηριότητα) σε ευρώΦορολογικός συντελεστής  (%)
0-10.0009%
10.001-20.00022%
20.001-30.00028%
30.001-40.00036%
40.001 –44%

Αναλυτικότερα έχει ως εξής:
 

Κλιµάκιο εισοδήµατος (ευρώ)Φορολογικός συντελεστής %Φόρος κλιµακίου (ευρώ)Σύνολο
ΕισοδήµατοςΦόρου
(ευρώ)(ευρώ)
100009%90010000900
1000022%2200200003100
1000028%2800300005900
1000036%3600400009500
Υπερβάλλον44%   

Με το άρθρο 9 του νόμου 4646/2019 αντικαταστάθηκε το άρθρο 16 του ν.4172/2013 (ΚΦΕ).

Με το νέο άρθρο 16 που εφαρμόζεται και αυτό για τα εισοδήματα που αποκτώνται από 1.1.2020 και μετά, προσδιορίζεται η μείωση του αναλογούντος φόρου σύμφωνα με την οικογενειακή κατάσταση και ο περιορισμός αυτής με βάση το εισόδημα. Για τα κέρδη από επιχειρηματική δραστηριότητα δεν εφαρμόζονται οι μειώσεις του άρθρου αυτού.

■ Προσοχή: Στην περίπτωση που αποκτάται εισόδημα από ατομική επιχειρηματική δραστηριότητα, η οποία υπάγεται στην ασφάλιση του ΟΓΑ, μαζί με εισόδημα από αγροτική δραστηριότητα, υπολογίζεται η μείωση του φόρου που προβλέπεται στο άρθρο 16 αλλά μόνον στο εισόδημα που αποκτάται από την αγροτική δραστηριότητα. Εφόσον, μαζί με τα εισοδήματα του προηγούμενου εδαφίου αποκτάται και εισόδημα από μισθωτή εργασία ή συντάξεις, η μείωση του φόρου θα είναι αυτή που αναλογεί στο μέρος του εισοδήματος που προέρχεται από μισθωτή εργασία και συντάξεις, καθώς και αγροτική δραστηριότητα.

Αναλυτικά

 1. Ο φόρος που προκύπτει κατά την εφαρμογή του άρθρου 15 μειώνεται κατά το ποσό των επτακοσίων εβδομήντα επτά (777) ευρώ για το φορολογούμενο χωρίς εξαρτώμενα τέκνα, όπως αυτά ορίζονται στο άρθρο 11. Η μείωση του φόρου ανέρχεται σε οκτακόσια δέκα (810) ευρώ για το φορολογούμενο με ένα (1) εξαρτώμενο τέκνο, σε εννιακόσια (900) ευρώ για δύο (2) εξαρτώμενα τέκνα, σε χίλια εκατόν είκοσι (1.120) ευρώ για τρία (3) εξαρτώμενα τέκνα και σε χίλια τριακόσια σαράντα (1.340) ευρώ για τέσσερα (4) εξαρτώμενα τέκνα. Για κάθε επιπλέον εξαρτώμενο τέκνο μετά το τέταρτο, η μείωση του φόρου αυξάνεται κατά διακόσια είκοσι (220) ευρώ για κάθε επόμενο τέκνο. Εάν το ποσό του φόρου είναι μικρότερο των ποσών αυτών, η μείωση του φόρου περιορίζεται στο ποσό του αναλογούντος φόρου.

2. Για φορολογητέο εισόδημα από μισθωτές υπηρεσίες και συντάξεις, το οποίο υπερβαίνει το ποσό των δώδεκα χιλιάδων (12.000) ευρώ, το ποσό της μείωσης μειώνεται κατά είκοσι (20) ευρώ ανά χίλια (1.000) ευρώ του φορολογητέου εισοδήματος από μισθούς και συντάξεις μέχρι του ποσού της μείωσης του φόρου της παραγράφου 1 του παρόντος άρθρου. Οι προβλέψεις του προηγούμενου εδαφίου δεν εφαρμόζονται για φορολογούμενους με πέντε (5) εξαρτώμενα τέκνα και άνω.

Το αφορολόγητο με βάση τις εκπτώσεις διαμορφώνεται ως εξής:

Αφορολόγητο
 Χωρίς ΠαιδιάΈνα παιδίΔύο παιδιάΤρία παιδιά
Καθαρό εισόδημαΦόρος εισοδ.Φόρος εισοδ.Φόρος εισοδ.Φόρος εισοδ.
8,630.000.00   
8,631.000.00   
8,632.000.00   
8,633.000.00   
8,634.000.06   
8,635.000.15   
8,636.000.24   
8,637.000.33   
     
8,997.00 0.00  
8,998.00 0.00  
8,999.00 0.00  
9,000.00 0.00  
9,001.00 0.09  
9,002.00 0.18  
9,003.00 0.27  
     
9,997.00  0.00 
9,998.00  0.00 
9,999.00  0.00 
10,000.00  0.00 
10,001.00  0.22 
10,002.00  0.44 
10,003.00  0.66 
     
10,997.00   0.00
10,998.00   0.00
10,999.00   0.00
11,000.00   0.00
11,001.00   0.22
11,002.00   0.44
11,003.00   0.66

Με βάση την νέα κλίμακα και τις αλλαγές στα άρθρα 15 και 16 του ΚΦΕ, δείτε παρακάτω αναλυτικούς πίνακες με συγκρίσεις του φόρου ανά κλιμάκιο εισοδήματος μεταξύ του έτους 2019 σε σχέση με το 2020. 

Μισθωτοί χωρίς παιδιά
 20192020 
Καθαρό εισόδημαΦόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Φόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Διαφορά
5.0000000000
7.0000000000
8.0000000000
9.0008008033033-47
10.00030003001230123-177
11.00052005203430343-177
12.00074007405630563-177
13.0009602298280322825-157
14.0001.180441.2241.043441.087-137
15.0001.400661.4661.283661.349-117
16.0001.620881.7081.523881.611-97
17.0001.8401101.9501.7631101.873-77
18.0002.0601322.1922.0031322.135-57
19.0002.2801542.4342.2431542.397-37
20.0002.5001762.6762.4831762.659-17
21.0002.8002263.0262.7832263.009-17
22.0003.1002763.3763.0832763.359-17
23.0003.4003263.7263.3833263.709-17
24.0003.7003764.0763.6833764.059-17
25.0004.0004264.4263.9834264.409-17
26.0004.3004764.7764.2834764.759-17
27.0004.6005265.1264.5835265.109-17
28.0004.9005765.4764.8835765.459-17
29.0005.2006265.8265.1836265.809-17
30.0005.5006766.1765.4836766.159-17
31.0005.8807416.6215.8637416.604-17
32.0006.2608067.0666.2438067.049-17
33.0006.6408717.5116.6238717.494-17
34.0007.0209367.9567.0039367.939-17
35.0007.4001.0018.4017.3831.0018.384-17
36.0007.7801.0668.8467.7631.0668.829-17
37.0008.1601.1319.2918.1431.1319.274-17
38.0008.5401.1969.7368.5231.1969.719-17
39.0008.9201.26110.1818.9031.26110.164-17
40.0009.3001.32610.6269.2831.32610.609-17
41.0009.7601.40111.1619.7431.40111.144-17
42.00010.2201.47611.69610.2031.47611.679-17
43.00010.6801.55112.23110.6631.55112.214-17
44.00011.1401.62612.76611.1231.62612.749-17
45.00011.6001.70113.30111.5831.70113.284-17
46.00012.0601.77613.83612.0431.77613.819-17
47.00012.5201.85114.37112.5031.85114.354-17
48.00012.9801.92614.90612.9631.92614.889-17
49.00013.4402.00115.44113.4232.00115.424-17
50.00013.9002.07615.97613.8832.07615.959-17
55.00016.2002.45118.65116.1002.45118.551-100
60.00018.5002.82621.32618.3002.82621.126-200
65.00020.8003.20124.00120.5003.20123.701-300
70.00023.1003.65126.75122.7003.65126.351-400
75.00025.4004.10129.50124.9004.10129.001-500
80.00027.7004.55132.25127.1004.55131.651-600
85.00030.0005.00135.00129.3005.00134.301-700
90.00032.3005.45137.75131.5005.45136.951-800
95.00034.6005.90140.50133.7005.90139.601-900
100.00036.9006.35143.25135.9006.35142.251-1000
Μισθωτοί με ένα παιδί
 20192020 
Καθαρό εισόδημαΦόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Φόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Διαφορά
5.000,000,000,000,000,000,000,000,00
7.000,000,000,000,000,000,000,000,00
8.000,000,000,000,000,000,000,000,00
9.000,0030,000,0030,000,000,000,00-30,00
10.000,00250,000,00250,0090,000,0090,00-160,00
11.000,00470,000,00470,00310,000,00310,00-160,00
12.000,00690,000,00690,00530,000,00530,00-160,00
13.000,00910,0022,00932,00770,0022,00792,00-140,00
14.000,001.130,0044,001.174,001.010,0044,001.054,00-120,00
15.000,001.350,0066,001.416,001.250,0066,001.316,00-100,00
16.000,001.570,0088,001.658,001.490,0088,001.578,00-80,00
17.000,001.790,00110,001.900,001.730,00110,001.840,00-60,00
18.000,002.010,00132,002.142,001.970,00132,002.102,00-40,00
19.000,002.230,00154,002.384,002.210,00154,002.364,00-20,00
20.000,002.450,00176,002.626,002.450,00176,002.626,000,00
21.000,002.750,00226,002.976,002.750,00226,002.976,000,00
22.000,003.050,00276,003.326,003.050,00276,003.326,000,00
23.000,003.350,00326,003.676,003.350,00326,003.676,000,00
24.000,003.650,00376,004.026,003.650,00376,004.026,000,00
25.000,003.950,00426,004.376,003.950,00426,004.376,000,00
26.000,004.250,00476,004.726,004.250,00476,004.726,000,00
27.000,004.550,00526,005.076,004.550,00526,005.076,000,00
28.000,004.850,00576,005.426,004.850,00576,005.426,000,00
29.000,005.150,00626,005.776,005.150,00626,005.776,000,00
30.000,005.450,00676,006.126,005.450,00676,006.126,000,00
31.000,005.830,00741,006.571,005.830,00741,006.571,000,00
32.000,006.210,00806,007.016,006.210,00806,007.016,000,00
33.000,006.590,00871,007.461,006.590,00871,007.461,000,00
34.000,006.970,00936,007.906,006.970,00936,007.906,000,00
35.000,007.350,001.001,008.351,007.350,001.001,008.351,000,00
36.000,007.730,001.066,008.796,007.730,001.066,008.796,000,00
37.000,008.110,001.131,009.241,008.110,001.131,009.241,000,00
38.000,008.490,001.196,009.686,008.490,001.196,009.686,000,00
39.000,008.870,001.261,0010.131,008.870,001.261,0010.131,000,00
40.000,009.250,001.326,0010.576,009.250,001.326,0010.576,000,00
41.000,009.710,001.401,0011.111,009.710,001.401,0011.111,000,00
42.000,0010.170,001.476,0011.646,0010.170,001.476,0011.646,000,00
43.000,0010.630,001.551,0012.181,0010.630,001.551,0012.181,000,00
44.000,0011.090,001.626,0012.716,0011.090,001.626,0012.716,000,00
45.000,0011.550,001.701,0013.251,0011.550,001.701,0013.251,000,00
46.000,0012.010,001.776,0013.786,0012.010,001.776,0013.786,000,00
47.000,0012.470,001.851,0014.321,0012.470,001.851,0014.321,000,00
48.000,0012.930,001.926,0014.856,0012.930,001.926,0014.856,000,00
49.000,0013.390,002.001,0015.391,0013.390,002.001,0015.391,000,00
50.000,0013.850,002.076,0015.926,0013.850,002.076,0015.926,000,00
55.000,0016.150,002.451,0018.601,0016.100,002.451,0018.551,00-50,00
60.000,0018.450,002.826,0021.276,0018.300,002.826,0021.126,00-150,00
65.000,0020.750,003.201,0023.951,0020.500,003.201,0023.701,00-250,00
70.000,0023.050,003.651,0026.701,0022.700,003.651,0026.351,00-350,00
75.000,0025.350,004.101,0029.451,0024.900,004.101,0029.001,00-450,00
80.000,0027.650,004.551,0032.201,0027.100,004.551,0031.651,00-550,00
85.000,0029.950,005.001,0034.951,0029.300,005.001,0034.301,00-650,00
90.000,0032.250,005.451,0037.701,0031.500,005.451,0036.951,00-750,00
95.000,0034.550,005.901,0040.451,0033.700,005.901,0039.601,00-850,00
100.000,0036.850,006.351,0043.201,0035.900,006.351,0042.251,00-950,00
Μισθωτοί με δύο παιδιά
 20192020 
Καθαρό εισόδημαΦόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Φόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Διαφορά
5,000.000.000.000.000.000.000.000.00
7,000.000.000.000.000.000.000.000.00
8,000.000.000.000.000.000.000.000.00
9,000.000.000.000.000.000.000.000.00
10,000.00200.000.00200.000.000.000.00-200.00
11,000.00420.000.00420.00220.000.00220.00-200.00
12,000.00640.000.00640.00440.000.00440.00-200.00
13,000.00860.0022.00882.00680.0022.00702.00-180.00
14,000.001,080.0044.001,124.00920.0044.00964.00-160.00
15,000.001,300.0066.001,366.001,160.0066.001,226.00-140.00
16,000.001,520.0088.001,608.001,400.0088.001,488.00-120.00
17,000.001,740.00110.001,850.001,640.00110.001,750.00-100.00
18,000.001,960.00132.002,092.001,880.00132.002,012.00-80.00
19,000.002,180.00154.002,334.002,120.00154.002,274.00-60.00
20,000.002,400.00176.002,576.002,360.00176.002,536.00-40.00
21,000.002,700.00226.002,926.002,660.00226.002,886.00-40.00
22,000.003,000.00276.003,276.002,960.00276.003,236.00-40.00
23,000.003,300.00326.003,626.003,260.00326.003,586.00-40.00
24,000.003,600.00376.003,976.003,560.00376.003,936.00-40.00
25,000.003,900.00426.004,326.003,860.00426.004,286.00-40.00
26,000.004,200.00476.004,676.004,160.00476.004,636.00-40.00
27,000.004,500.00526.005,026.004,460.00526.004,986.00-40.00
28,000.004,800.00576.005,376.004,760.00576.005,336.00-40.00
29,000.005,100.00626.005,726.005,060.00626.005,686.00-40.00
30,000.005,400.00676.006,076.005,360.00676.006,036.00-40.00
31,000.005,780.00741.006,521.005,740.00741.006,481.00-40.00
32,000.006,160.00806.006,966.006,120.00806.006,926.00-40.00
33,000.006,540.00871.007,411.006,500.00871.007,371.00-40.00
34,000.006,920.00936.007,856.006,880.00936.007,816.00-40.00
35,000.007,300.001,001.008,301.007,260.001,001.008,261.00-40.00
36,000.007,680.001,066.008,746.007,640.001,066.008,706.00-40.00
37,000.008,060.001,131.009,191.008,020.001,131.009,151.00-40.00
38,000.008,440.001,196.009,636.008,400.001,196.009,596.00-40.00
39,000.008,820.001,261.0010,081.008,780.001,261.0010,041.00-40.00
40,000.009,200.001,326.0010,526.009,160.001,326.0010,486.00-40.00
41,000.009,660.001,401.0011,061.009,620.001,401.0011,021.00-40.00
42,000.0010,120.001,476.0011,596.0010,080.001,476.0011,556.00-40.00
43,000.0010,580.001,551.0012,131.0010,540.001,551.0012,091.00-40.00
44,000.0011,040.001,626.0012,666.0011,000.001,626.0012,626.00-40.00
45,000.0011,500.001,701.0013,201.0011,460.001,701.0013,161.00-40.00
46,000.0011,960.001,776.0013,736.0011,920.001,776.0013,696.00-40.00
47,000.0012,420.001,851.0014,271.0012,380.001,851.0014,231.00-40.00
48,000.0012,880.001,926.0014,806.0012,840.001,926.0014,766.00-40.00
49,000.0013,340.002,001.0015,341.0013,300.002,001.0015,301.00-40.00
50,000.0013,800.002,076.0015,876.0013,760.002,076.0015,836.00-40.00
55,000.0016,100.002,451.0018,551.0016,060.002,451.0018,511.00-40.00
60,000.0018,400.002,826.0021,226.0018,300.002,826.0021,126.00-100.00
65,000.0020,700.003,201.0023,901.0020,500.003,201.0023,701.00-200.00
70,000.0023,000.003,651.0026,651.0022,700.003,651.0026,351.00-300.00
75,000.0025,300.004,101.0029,401.0024,900.004,101.0029,001.00-400.00
80,000.0027,600.004,551.0032,151.0027,100.004,551.0031,651.00-500.00
85,000.0029,900.005,001.0034,901.0029,300.005,001.0034,301.00-600.00
90,000.0032,200.005,451.0037,651.0031,500.005,451.0036,951.00-700.00
95,000.0034,500.005,901.0040,401.0033,700.005,901.0039,601.00-800.00
100,000.0036,800.006,351.0043,151.0035,900.006,351.0042,251.00-900.00
Μισθωτοί με δύο παιδιά
 20192020 
ΕισόδημαΦόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Φόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Διαφορά 
5,000.000.000.000.000.000.000.000.00
7,000.000.000.000.000.000.000.000.00
8,000.000.000.000.000.000.000.000.00
9,000.000.000.000.000.000.000.000.00
10,000.00100.000.00100.000.000.000.00-100.00
11,000.00320.000.00320.000.000.000.00-320.00
12,000.00540.000.00540.00220.000.00220.00-320.00
13,000.00760.0022.00782.00460.0022.00482.00-300.00
14,000.00980.0044.001,024.00700.0044.00744.00-280.00
15,000.001,200.0066.001,266.00940.0066.001,006.00-260.00
16,000.001,420.0088.001,508.001,180.0088.001,268.00-240.00
17,000.001,640.00110.001,750.001,420.00110.001,530.00-220.00
18,000.001,860.00132.001,992.001,660.00132.001,792.00-200.00
19,000.002,080.00154.002,234.001,900.00154.002,054.00-180.00
20,000.002,300.00176.002,476.002,140.00176.002,316.00-160.00
21,000.002,600.00226.002,826.002,440.00226.002,666.00-160.00
22,000.002,900.00276.003,176.002,740.00276.003,016.00-160.00
23,000.003,200.00326.003,526.003,040.00326.003,366.00-160.00
24,000.003,500.00376.003,876.003,340.00376.003,716.00-160.00
25,000.003,800.00426.004,226.003,640.00426.004,066.00-160.00
26,000.004,100.00476.004,576.003,940.00476.004,416.00-160.00
27,000.004,400.00526.004,926.004,240.00526.004,766.00-160.00
28,000.004,700.00576.005,276.004,540.00576.005,116.00-160.00
29,000.005,000.00626.005,626.004,840.00626.005,466.00-160.00
30,000.005,300.00676.005,976.005,140.00676.005,816.00-160.00
31,000.005,680.00741.006,421.005,520.00741.006,261.00-160.00
32,000.006,060.00806.006,866.005,900.00806.006,706.00-160.00
33,000.006,440.00871.007,311.006,280.00871.007,151.00-160.00
34,000.006,820.00936.007,756.006,660.00936.007,596.00-160.00
35,000.007,200.001,001.008,201.007,040.001,001.008,041.00-160.00
36,000.007,580.001,066.008,646.007,420.001,066.008,486.00-160.00
37,000.007,960.001,131.009,091.007,800.001,131.008,931.00-160.00
38,000.008,340.001,196.009,536.008,180.001,196.009,376.00-160.00
39,000.008,720.001,261.009,981.008,560.001,261.009,821.00-160.00
40,000.009,100.001,326.0010,426.008,940.001,326.0010,266.00-160.00
41,000.009,560.001,401.0010,961.009,400.001,401.0010,801.00-160.00
42,000.0010,020.001,476.0011,496.009,860.001,476.0011,336.00-160.00
43,000.0010,480.001,551.0012,031.0010,320.001,551.0011,871.00-160.00
44,000.0010,940.001,626.0012,566.0010,780.001,626.0012,406.00-160.00
45,000.0011,400.001,701.0013,101.0011,240.001,701.0012,941.00-160.00
46,000.0011,860.001,776.0013,636.0011,700.001,776.0013,476.00-160.00
47,000.0012,320.001,851.0014,171.0012,160.001,851.0014,011.00-160.00
48,000.0012,780.001,926.0014,706.0012,620.001,926.0014,546.00-160.00
49,000.0013,240.002,001.0015,241.0013,080.002,001.0015,081.00-160.00
50,000.0013,700.002,076.0015,776.0013,540.002,076.0015,616.00-160.00
55,000.0016,000.002,451.0018,451.0015,840.002,451.0018,291.00-160.00
60,000.0018,300.002,826.0021,126.0018,140.002,826.0020,966.00-160.00
65,000.0020,600.003,201.0023,801.0020,440.003,201.0023,641.00-160.00
70,000.0022,900.003,651.0026,551.0022,700.003,651.0026,351.00-200.00
75,000.0025,200.004,101.0029,301.0024,900.004,101.0029,001.00-300.00
80,000.0027,500.004,551.0032,051.0027,100.004,551.0031,651.00-400.00
85,000.0029,800.005,001.0034,801.0029,300.005,001.0034,301.00-500.00
90,000.0032,100.005,451.0037,551.0031,500.005,451.0036,951.00-600.00
95,000.0034,400.005,901.0040,301.0033,700.005,901.0039,601.00-700.00
100.000,0036,700.006,351.0043,051.0035,900.006,351.0042,251.00-800.00

Η συνολική επιβάρυνση ανά κλιμάκιο διαμορφώνεται σε ποσοστά ως εξής για τα εισοδήματα από 1.1.2020

Μισθωτός χωρίς παιδιά
ΕισόδημαΦόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Ποσ. επιβαρ. στο εισοδ. 
5,000.000.000.000.000.00%
7,000.000.000.000.000.00%
8,000.000.000.000.000.00%
9,000.0033.000.0033.000.37%
10,000.00123.000.00123.001.23%
11,000.00343.000.00343.003.12%
12,000.00563.000.00563.004.69%
13,000.00803.0022.00825.006.35%
14,000.001,043.0044.001,087.007.76%
15,000.001,283.0066.001,349.008.99%
16,000.001,523.0088.001,611.0010.07%
17,000.001,763.00110.001,873.0011.02%
18,000.002,003.00132.002,135.0011.86%
19,000.002,243.00154.002,397.0012.62%
20,000.002,483.00176.002,659.0013.30%
21,000.002,783.00226.003,009.0014.33%
22,000.003,083.00276.003,359.0015.27%
23,000.003,383.00326.003,709.0016.13%
24,000.003,683.00376.004,059.0016.91%
25,000.003,983.00426.004,409.0017.64%
26,000.004,283.00476.004,759.0018.30%
27,000.004,583.00526.005,109.0018.92%
28,000.004,883.00576.005,459.0019.50%
29,000.005,183.00626.005,809.0020.03%
30,000.005,483.00676.006,159.0020.53%
31,000.005,863.00741.006,604.0021.30%
32,000.006,243.00806.007,049.0022.03%
33,000.006,623.00871.007,494.0022.71%
34,000.007,003.00936.007,939.0023.35%
35,000.007,383.001,001.008,384.0023.95%
36,000.007,763.001,066.008,829.0024.53%
37,000.008,143.001,131.009,274.0025.06%
38,000.008,523.001,196.009,719.0025.58%
39,000.008,903.001,261.0010,164.0026.06%
40,000.009,283.001,326.0010,609.0026.52%
41,000.009,743.001,401.0011,144.0027.18%
42,000.0010,203.001,476.0011,679.0027.81%
43,000.0010,663.001,551.0012,214.0028.40%
44,000.0011,123.001,626.0012,749.0028.98%
45,000.0011,583.001,701.0013,284.0029.52%
46,000.0012,043.001,776.0013,819.0030.04%
47,000.0012,503.001,851.0014,354.0030.54%
48,000.0012,963.001,926.0014,889.0031.02%
49,000.0013,423.002,001.0015,424.0031.48%
50,000.0013,883.002,076.0015,959.0031.92%
55,000.0016,100.002,451.0018,551.0033.73%
60,000.0018,300.002,826.0021,126.0035.21%
65,000.0020,500.003,201.0023,701.0036.46%
70,000.0022,700.003,651.0026,351.0037.64%
75,000.0024,900.004,101.0029,001.0038.67%
80,000.0027,100.004,551.0031,651.0039.56%
85,000.0029,300.005,001.0034,301.0040.35%
90,000.0031,500.005,451.0036,951.0041.06%
95,000.0033,700.005,901.0039,601.0041.69%
100,000.0035,900.006,351.0042,251.0042.25%
Μισθωτός με ένα παιδί
ΕισόδημαΦόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Ποσ. επιβαρ. στο εισοδ. 
5,000.000.000.000.000.00%
7,000.000.000.000.000.00%
8,000.000.000.000.000.00%
9,000.000.000.000.000.00%
10,000.0090.000.0090.000.90%
11,000.00310.000.00310.002.82%
12,000.00530.000.00530.004.42%
13,000.00770.0022.00792.006.09%
14,000.001,010.0044.001,054.007.53%
15,000.001,250.0066.001,316.008.77%
16,000.001,490.0088.001,578.009.86%
17,000.001,730.00110.001,840.0010.82%
18,000.001,970.00132.002,102.0011.68%
19,000.002,210.00154.002,364.0012.44%
20,000.002,450.00176.002,626.0013.13%
21,000.002,750.00226.002,976.0014.17%
22,000.003,050.00276.003,326.0015.12%
23,000.003,350.00326.003,676.0015.98%
24,000.003,650.00376.004,026.0016.78%
25,000.003,950.00426.004,376.0017.50%
26,000.004,250.00476.004,726.0018.18%
27,000.004,550.00526.005,076.0018.80%
28,000.004,850.00576.005,426.0019.38%
29,000.005,150.00626.005,776.0019.92%
30,000.005,450.00676.006,126.0020.42%
31,000.005,830.00741.006,571.0021.20%
32,000.006,210.00806.007,016.0021.93%
33,000.006,590.00871.007,461.0022.61%
34,000.006,970.00936.007,906.0023.25%
35,000.007,350.001,001.008,351.0023.86%
36,000.007,730.001,066.008,796.0024.43%
37,000.008,110.001,131.009,241.0024.98%
38,000.008,490.001,196.009,686.0025.49%
39,000.008,870.001,261.0010,131.0025.98%
40,000.009,250.001,326.0010,576.0026.44%
41,000.009,710.001,401.0011,111.0027.10%
42,000.0010,170.001,476.0011,646.0027.73%
43,000.0010,630.001,551.0012,181.0028.33%
44,000.0011,090.001,626.0012,716.0028.90%
45,000.0011,550.001,701.0013,251.0029.45%
46,000.0012,010.001,776.0013,786.0029.97%
47,000.0012,470.001,851.0014,321.0030.47%
48,000.0012,930.001,926.0014,856.0030.95%
49,000.0013,390.002,001.0015,391.0031.41%
50,000.0013,850.002,076.0015,926.0031.85%
55,000.0016,100.002,451.0018,551.0033.73%
60,000.0018,300.002,826.0021,126.0035.21%
65,000.0020,500.003,201.0023,701.0036.46%
70,000.0022,700.003,651.0026,351.0037.64%
75,000.0024,900.004,101.0029,001.0038.67%
80,000.0027,100.004,551.0031,651.0039.56%
85,000.0029,300.005,001.0034,301.0040.35%
90,000.0031,500.005,451.0036,951.0041.06%
95,000.0033,700.005,901.0039,601.0041.69%
100,000.0035,900.006,351.0042,251.0042.25%
Μισθωτός με δύο παιδιά
ΕισόδημαΦόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Ποσ. επιβαρ. στο εισοδ. 
5,000.000.000.000.000.00%
7,000.000.000.000.000.00%
8,000.000.000.000.000.00%
9,000.000.000.000.000.00%
10,000.000.000.000.000.00%
11,000.000.000.000.000.00%
12,000.00220.000.00220.001.83%
13,000.00460.0022.00482.003.71%
14,000.00700.0044.00744.005.31%
15,000.00940.0066.001,006.006.71%
16,000.001,180.0088.001,268.007.93%
17,000.001,420.00110.001,530.009.00%
18,000.001,660.00132.001,792.009.96%
19,000.001,900.00154.002,054.0010.81%
20,000.002,140.00176.002,316.0011.58%
21,000.002,440.00226.002,666.0012.70%
22,000.002,740.00276.003,016.0013.71%
23,000.003,040.00326.003,366.0014.63%
24,000.003,340.00376.003,716.0015.48%
25,000.003,640.00426.004,066.0016.26%
26,000.003,940.00476.004,416.0016.98%
27,000.004,240.00526.004,766.0017.65%
28,000.004,540.00576.005,116.0018.27%
29,000.004,840.00626.005,466.0018.85%
30,000.005,140.00676.005,816.0019.39%
31,000.005,520.00741.006,261.0020.20%
32,000.005,900.00806.006,706.0020.96%
33,000.006,280.00871.007,151.0021.67%
34,000.006,660.00936.007,596.0022.34%
35,000.007,040.001,001.008,041.0022.97%
36,000.007,420.001,066.008,486.0023.57%
37,000.007,800.001,131.008,931.0024.14%
38,000.008,180.001,196.009,376.0024.67%
39,000.008,560.001,261.009,821.0025.18%
40,000.008,940.001,326.0010,266.0025.67%
41,000.009,400.001,401.0010,801.0026.34%
42,000.009,860.001,476.0011,336.0026.99%
43,000.0010,320.001,551.0011,871.0027.61%
44,000.0010,780.001,626.0012,406.0028.20%
45,000.0011,240.001,701.0012,941.0028.76%
46,000.0011,700.001,776.0013,476.0029.30%
47,000.0012,160.001,851.0014,011.0029.81%
48,000.0012,620.001,926.0014,546.0030.30%
49,000.0013,080.002,001.0015,081.0030.78%
50,000.0013,540.002,076.0015,616.0031.23%
55,000.0015,840.002,451.0018,291.0033.26%
60,000.0018,140.002,826.0020,966.0034.94%
65,000.0020,440.003,201.0023,641.0036.37%
70,000.0022,700.003,651.0026,351.0037.64%
75,000.0024,900.004,101.0029,001.0038.67%
80,000.0027,100.004,551.0031,651.0039.56%
85,000.0029,300.005,001.0034,301.0040.35%
90,000.0031,500.005,451.0036,951.0041.06%
95,000.0033,700.005,901.0039,601.0041.69%
100,000.0035,900.006,351.0042,251.0042.25%
Μισθωτός με τρία παιδιά
ΕισόδημαΦόρος εισοδ.Εισφορά αλληλ.Σύνολο επιβαρ.Ποσ. επιβαρ. στο εισοδ. 
5,000.000.000.000.000.00%
7,000.000.000.000.000.00%
8,000.000.000.000.000.00%
9,000.000.000.000.000.00%
10,000.000.000.000.000.00%
11,000.000.000.000.000.00%
12,000.00220.000.00220.001.83%
13,000.00460.0022.00482.003.71%
14,000.00700.0044.00744.005.31%
15,000.00940.0066.001,006.006.71%
16,000.001,180.0088.001,268.007.93%
17,000.001,420.00110.001,530.009.00%
18,000.001,660.00132.001,792.009.96%
19,000.001,900.00154.002,054.0010.81%
20,000.002,140.00176.002,316.0011.58%
21,000.002,440.00226.002,666.0012.70%
22,000.002,740.00276.003,016.0013.71%
23,000.003,040.00326.003,366.0014.63%
24,000.003,340.00376.003,716.0015.48%
25,000.003,640.00426.004,066.0016.26%
26,000.003,940.00476.004,416.0016.98%
27,000.004,240.00526.004,766.0017.65%
28,000.004,540.00576.005,116.0018.27%
29,000.004,840.00626.005,466.0018.85%
30,000.005,140.00676.005,816.0019.39%
31,000.005,520.00741.006,261.0020.20%
32,000.005,900.00806.006,706.0020.96%
33,000.006,280.00871.007,151.0021.67%
34,000.006,660.00936.007,596.0022.34%
35,000.007,040.001,001.008,041.0022.97%
36,000.007,420.001,066.008,486.0023.57%
37,000.007,800.001,131.008,931.0024.14%
38,000.008,180.001,196.009,376.0024.67%
39,000.008,560.001,261.009,821.0025.18%
40,000.008,940.001,326.0010,266.0025.67%
41,000.009,400.001,401.0010,801.0026.34%
42,000.009,860.001,476.0011,336.0026.99%
43,000.0010,320.001,551.0011,871.0027.61%
44,000.0010,780.001,626.0012,406.0028.20%
45,000.0011,240.001,701.0012,941.0028.76%
46,000.0011,700.001,776.0013,476.0029.30%
47,000.0012,160.001,851.0014,011.0029.81%
48,000.0012,620.001,926.0014,546.0030.30%
49,000.0013,080.002,001.0015,081.0030.78%
50,000.0013,540.002,076.0015,616.0031.23%
55,000.0015,840.002,451.0018,291.0033.26%
60,000.0018,140.002,826.0020,966.0034.94%
65,000.0020,440.003,201.0023,641.0036.37%
70,000.0022,700.003,651.0026,351.0037.64%
75,000.0024,900.004,101.0029,001.0038.67%
80,000.0027,100.004,551.0031,651.0039.56%
85,000.0029,300.005,001.0034,301.0040.35%
90,000.0031,500.005,451.0036,951.0041.06%
95,000.0033,700.005,901.0039,601.0041.69%
100,000.0035,900.006,351.0042,251.0042.25%

https://www.taxheaven.gr/news/46930/h-nea-klimaka-forologias-eisodhmatos-misowtwn-syntaxioyxwn-gia-to-2020-analytikoi-pinakes