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 ευρώ | Φορολογικός συντελεστής (%) |
| 0-10.000 | 9% |
| 10.001-20.000 | 22% |
| 20.001-30.000 | 28% |
| 30.001-40.000 | 36% |
| 40.001 – | 44% |
Αναλυτικότερα έχει ως εξής:
| Κλιµάκιο εισοδήµατος (ευρώ) | Φορολογικός συντελεστής % | Φόρος κλιµακίου (ευρώ) | Σύνολο | |
| Εισοδήµατος | Φόρου | |||
| (ευρώ) | (ευρώ) | |||
| 10000 | 9% | 900 | 10000 | 900 |
| 10000 | 22% | 2200 | 20000 | 3100 |
| 10000 | 28% | 2800 | 30000 | 5900 |
| 10000 | 36% | 3600 | 40000 | 9500 |
| Υπερβάλλον | 44% |
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 Παιδιά | Ένα παιδί | Δύο παιδιά | Τρία παιδιά | |
| Καθαρό εισόδημα | Φόρος εισοδ. | Φόρος εισοδ. | Φόρος εισοδ. | Φόρος εισοδ. |
| 8,630.00 | 0.00 | |||
| 8,631.00 | 0.00 | |||
| 8,632.00 | 0.00 | |||
| 8,633.00 | 0.00 | |||
| 8,634.00 | 0.06 | |||
| 8,635.00 | 0.15 | |||
| 8,636.00 | 0.24 | |||
| 8,637.00 | 0.33 | |||
| 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 | |||||||
| 2019 | 2020 | ||||||
| Καθαρό εισόδημα | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Διαφορά |
| 5.000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 7.000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 8.000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| 9.000 | 80 | 0 | 80 | 33 | 0 | 33 | -47 |
| 10.000 | 300 | 0 | 300 | 123 | 0 | 123 | -177 |
| 11.000 | 520 | 0 | 520 | 343 | 0 | 343 | -177 |
| 12.000 | 740 | 0 | 740 | 563 | 0 | 563 | -177 |
| 13.000 | 960 | 22 | 982 | 803 | 22 | 825 | -157 |
| 14.000 | 1.180 | 44 | 1.224 | 1.043 | 44 | 1.087 | -137 |
| 15.000 | 1.400 | 66 | 1.466 | 1.283 | 66 | 1.349 | -117 |
| 16.000 | 1.620 | 88 | 1.708 | 1.523 | 88 | 1.611 | -97 |
| 17.000 | 1.840 | 110 | 1.950 | 1.763 | 110 | 1.873 | -77 |
| 18.000 | 2.060 | 132 | 2.192 | 2.003 | 132 | 2.135 | -57 |
| 19.000 | 2.280 | 154 | 2.434 | 2.243 | 154 | 2.397 | -37 |
| 20.000 | 2.500 | 176 | 2.676 | 2.483 | 176 | 2.659 | -17 |
| 21.000 | 2.800 | 226 | 3.026 | 2.783 | 226 | 3.009 | -17 |
| 22.000 | 3.100 | 276 | 3.376 | 3.083 | 276 | 3.359 | -17 |
| 23.000 | 3.400 | 326 | 3.726 | 3.383 | 326 | 3.709 | -17 |
| 24.000 | 3.700 | 376 | 4.076 | 3.683 | 376 | 4.059 | -17 |
| 25.000 | 4.000 | 426 | 4.426 | 3.983 | 426 | 4.409 | -17 |
| 26.000 | 4.300 | 476 | 4.776 | 4.283 | 476 | 4.759 | -17 |
| 27.000 | 4.600 | 526 | 5.126 | 4.583 | 526 | 5.109 | -17 |
| 28.000 | 4.900 | 576 | 5.476 | 4.883 | 576 | 5.459 | -17 |
| 29.000 | 5.200 | 626 | 5.826 | 5.183 | 626 | 5.809 | -17 |
| 30.000 | 5.500 | 676 | 6.176 | 5.483 | 676 | 6.159 | -17 |
| 31.000 | 5.880 | 741 | 6.621 | 5.863 | 741 | 6.604 | -17 |
| 32.000 | 6.260 | 806 | 7.066 | 6.243 | 806 | 7.049 | -17 |
| 33.000 | 6.640 | 871 | 7.511 | 6.623 | 871 | 7.494 | -17 |
| 34.000 | 7.020 | 936 | 7.956 | 7.003 | 936 | 7.939 | -17 |
| 35.000 | 7.400 | 1.001 | 8.401 | 7.383 | 1.001 | 8.384 | -17 |
| 36.000 | 7.780 | 1.066 | 8.846 | 7.763 | 1.066 | 8.829 | -17 |
| 37.000 | 8.160 | 1.131 | 9.291 | 8.143 | 1.131 | 9.274 | -17 |
| 38.000 | 8.540 | 1.196 | 9.736 | 8.523 | 1.196 | 9.719 | -17 |
| 39.000 | 8.920 | 1.261 | 10.181 | 8.903 | 1.261 | 10.164 | -17 |
| 40.000 | 9.300 | 1.326 | 10.626 | 9.283 | 1.326 | 10.609 | -17 |
| 41.000 | 9.760 | 1.401 | 11.161 | 9.743 | 1.401 | 11.144 | -17 |
| 42.000 | 10.220 | 1.476 | 11.696 | 10.203 | 1.476 | 11.679 | -17 |
| 43.000 | 10.680 | 1.551 | 12.231 | 10.663 | 1.551 | 12.214 | -17 |
| 44.000 | 11.140 | 1.626 | 12.766 | 11.123 | 1.626 | 12.749 | -17 |
| 45.000 | 11.600 | 1.701 | 13.301 | 11.583 | 1.701 | 13.284 | -17 |
| 46.000 | 12.060 | 1.776 | 13.836 | 12.043 | 1.776 | 13.819 | -17 |
| 47.000 | 12.520 | 1.851 | 14.371 | 12.503 | 1.851 | 14.354 | -17 |
| 48.000 | 12.980 | 1.926 | 14.906 | 12.963 | 1.926 | 14.889 | -17 |
| 49.000 | 13.440 | 2.001 | 15.441 | 13.423 | 2.001 | 15.424 | -17 |
| 50.000 | 13.900 | 2.076 | 15.976 | 13.883 | 2.076 | 15.959 | -17 |
| 55.000 | 16.200 | 2.451 | 18.651 | 16.100 | 2.451 | 18.551 | -100 |
| 60.000 | 18.500 | 2.826 | 21.326 | 18.300 | 2.826 | 21.126 | -200 |
| 65.000 | 20.800 | 3.201 | 24.001 | 20.500 | 3.201 | 23.701 | -300 |
| 70.000 | 23.100 | 3.651 | 26.751 | 22.700 | 3.651 | 26.351 | -400 |
| 75.000 | 25.400 | 4.101 | 29.501 | 24.900 | 4.101 | 29.001 | -500 |
| 80.000 | 27.700 | 4.551 | 32.251 | 27.100 | 4.551 | 31.651 | -600 |
| 85.000 | 30.000 | 5.001 | 35.001 | 29.300 | 5.001 | 34.301 | -700 |
| 90.000 | 32.300 | 5.451 | 37.751 | 31.500 | 5.451 | 36.951 | -800 |
| 95.000 | 34.600 | 5.901 | 40.501 | 33.700 | 5.901 | 39.601 | -900 |
| 100.000 | 36.900 | 6.351 | 43.251 | 35.900 | 6.351 | 42.251 | -1000 |
| Μισθωτοί με ένα παιδί | |||||||
| 2019 | 2020 | ||||||
| Καθαρό εισόδημα | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Διαφορά |
| 5.000,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 |
| 7.000,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 |
| 8.000,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 | 0,00 |
| 9.000,00 | 30,00 | 0,00 | 30,00 | 0,00 | 0,00 | 0,00 | -30,00 |
| 10.000,00 | 250,00 | 0,00 | 250,00 | 90,00 | 0,00 | 90,00 | -160,00 |
| 11.000,00 | 470,00 | 0,00 | 470,00 | 310,00 | 0,00 | 310,00 | -160,00 |
| 12.000,00 | 690,00 | 0,00 | 690,00 | 530,00 | 0,00 | 530,00 | -160,00 |
| 13.000,00 | 910,00 | 22,00 | 932,00 | 770,00 | 22,00 | 792,00 | -140,00 |
| 14.000,00 | 1.130,00 | 44,00 | 1.174,00 | 1.010,00 | 44,00 | 1.054,00 | -120,00 |
| 15.000,00 | 1.350,00 | 66,00 | 1.416,00 | 1.250,00 | 66,00 | 1.316,00 | -100,00 |
| 16.000,00 | 1.570,00 | 88,00 | 1.658,00 | 1.490,00 | 88,00 | 1.578,00 | -80,00 |
| 17.000,00 | 1.790,00 | 110,00 | 1.900,00 | 1.730,00 | 110,00 | 1.840,00 | -60,00 |
| 18.000,00 | 2.010,00 | 132,00 | 2.142,00 | 1.970,00 | 132,00 | 2.102,00 | -40,00 |
| 19.000,00 | 2.230,00 | 154,00 | 2.384,00 | 2.210,00 | 154,00 | 2.364,00 | -20,00 |
| 20.000,00 | 2.450,00 | 176,00 | 2.626,00 | 2.450,00 | 176,00 | 2.626,00 | 0,00 |
| 21.000,00 | 2.750,00 | 226,00 | 2.976,00 | 2.750,00 | 226,00 | 2.976,00 | 0,00 |
| 22.000,00 | 3.050,00 | 276,00 | 3.326,00 | 3.050,00 | 276,00 | 3.326,00 | 0,00 |
| 23.000,00 | 3.350,00 | 326,00 | 3.676,00 | 3.350,00 | 326,00 | 3.676,00 | 0,00 |
| 24.000,00 | 3.650,00 | 376,00 | 4.026,00 | 3.650,00 | 376,00 | 4.026,00 | 0,00 |
| 25.000,00 | 3.950,00 | 426,00 | 4.376,00 | 3.950,00 | 426,00 | 4.376,00 | 0,00 |
| 26.000,00 | 4.250,00 | 476,00 | 4.726,00 | 4.250,00 | 476,00 | 4.726,00 | 0,00 |
| 27.000,00 | 4.550,00 | 526,00 | 5.076,00 | 4.550,00 | 526,00 | 5.076,00 | 0,00 |
| 28.000,00 | 4.850,00 | 576,00 | 5.426,00 | 4.850,00 | 576,00 | 5.426,00 | 0,00 |
| 29.000,00 | 5.150,00 | 626,00 | 5.776,00 | 5.150,00 | 626,00 | 5.776,00 | 0,00 |
| 30.000,00 | 5.450,00 | 676,00 | 6.126,00 | 5.450,00 | 676,00 | 6.126,00 | 0,00 |
| 31.000,00 | 5.830,00 | 741,00 | 6.571,00 | 5.830,00 | 741,00 | 6.571,00 | 0,00 |
| 32.000,00 | 6.210,00 | 806,00 | 7.016,00 | 6.210,00 | 806,00 | 7.016,00 | 0,00 |
| 33.000,00 | 6.590,00 | 871,00 | 7.461,00 | 6.590,00 | 871,00 | 7.461,00 | 0,00 |
| 34.000,00 | 6.970,00 | 936,00 | 7.906,00 | 6.970,00 | 936,00 | 7.906,00 | 0,00 |
| 35.000,00 | 7.350,00 | 1.001,00 | 8.351,00 | 7.350,00 | 1.001,00 | 8.351,00 | 0,00 |
| 36.000,00 | 7.730,00 | 1.066,00 | 8.796,00 | 7.730,00 | 1.066,00 | 8.796,00 | 0,00 |
| 37.000,00 | 8.110,00 | 1.131,00 | 9.241,00 | 8.110,00 | 1.131,00 | 9.241,00 | 0,00 |
| 38.000,00 | 8.490,00 | 1.196,00 | 9.686,00 | 8.490,00 | 1.196,00 | 9.686,00 | 0,00 |
| 39.000,00 | 8.870,00 | 1.261,00 | 10.131,00 | 8.870,00 | 1.261,00 | 10.131,00 | 0,00 |
| 40.000,00 | 9.250,00 | 1.326,00 | 10.576,00 | 9.250,00 | 1.326,00 | 10.576,00 | 0,00 |
| 41.000,00 | 9.710,00 | 1.401,00 | 11.111,00 | 9.710,00 | 1.401,00 | 11.111,00 | 0,00 |
| 42.000,00 | 10.170,00 | 1.476,00 | 11.646,00 | 10.170,00 | 1.476,00 | 11.646,00 | 0,00 |
| 43.000,00 | 10.630,00 | 1.551,00 | 12.181,00 | 10.630,00 | 1.551,00 | 12.181,00 | 0,00 |
| 44.000,00 | 11.090,00 | 1.626,00 | 12.716,00 | 11.090,00 | 1.626,00 | 12.716,00 | 0,00 |
| 45.000,00 | 11.550,00 | 1.701,00 | 13.251,00 | 11.550,00 | 1.701,00 | 13.251,00 | 0,00 |
| 46.000,00 | 12.010,00 | 1.776,00 | 13.786,00 | 12.010,00 | 1.776,00 | 13.786,00 | 0,00 |
| 47.000,00 | 12.470,00 | 1.851,00 | 14.321,00 | 12.470,00 | 1.851,00 | 14.321,00 | 0,00 |
| 48.000,00 | 12.930,00 | 1.926,00 | 14.856,00 | 12.930,00 | 1.926,00 | 14.856,00 | 0,00 |
| 49.000,00 | 13.390,00 | 2.001,00 | 15.391,00 | 13.390,00 | 2.001,00 | 15.391,00 | 0,00 |
| 50.000,00 | 13.850,00 | 2.076,00 | 15.926,00 | 13.850,00 | 2.076,00 | 15.926,00 | 0,00 |
| 55.000,00 | 16.150,00 | 2.451,00 | 18.601,00 | 16.100,00 | 2.451,00 | 18.551,00 | -50,00 |
| 60.000,00 | 18.450,00 | 2.826,00 | 21.276,00 | 18.300,00 | 2.826,00 | 21.126,00 | -150,00 |
| 65.000,00 | 20.750,00 | 3.201,00 | 23.951,00 | 20.500,00 | 3.201,00 | 23.701,00 | -250,00 |
| 70.000,00 | 23.050,00 | 3.651,00 | 26.701,00 | 22.700,00 | 3.651,00 | 26.351,00 | -350,00 |
| 75.000,00 | 25.350,00 | 4.101,00 | 29.451,00 | 24.900,00 | 4.101,00 | 29.001,00 | -450,00 |
| 80.000,00 | 27.650,00 | 4.551,00 | 32.201,00 | 27.100,00 | 4.551,00 | 31.651,00 | -550,00 |
| 85.000,00 | 29.950,00 | 5.001,00 | 34.951,00 | 29.300,00 | 5.001,00 | 34.301,00 | -650,00 |
| 90.000,00 | 32.250,00 | 5.451,00 | 37.701,00 | 31.500,00 | 5.451,00 | 36.951,00 | -750,00 |
| 95.000,00 | 34.550,00 | 5.901,00 | 40.451,00 | 33.700,00 | 5.901,00 | 39.601,00 | -850,00 |
| 100.000,00 | 36.850,00 | 6.351,00 | 43.201,00 | 35.900,00 | 6.351,00 | 42.251,00 | -950,00 |
| Μισθωτοί με δύο παιδιά | |||||||
| 2019 | 2020 | ||||||
| Καθαρό εισόδημα | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Διαφορά |
| 5,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 8,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 9,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 10,000.00 | 200.00 | 0.00 | 200.00 | 0.00 | 0.00 | 0.00 | -200.00 |
| 11,000.00 | 420.00 | 0.00 | 420.00 | 220.00 | 0.00 | 220.00 | -200.00 |
| 12,000.00 | 640.00 | 0.00 | 640.00 | 440.00 | 0.00 | 440.00 | -200.00 |
| 13,000.00 | 860.00 | 22.00 | 882.00 | 680.00 | 22.00 | 702.00 | -180.00 |
| 14,000.00 | 1,080.00 | 44.00 | 1,124.00 | 920.00 | 44.00 | 964.00 | -160.00 |
| 15,000.00 | 1,300.00 | 66.00 | 1,366.00 | 1,160.00 | 66.00 | 1,226.00 | -140.00 |
| 16,000.00 | 1,520.00 | 88.00 | 1,608.00 | 1,400.00 | 88.00 | 1,488.00 | -120.00 |
| 17,000.00 | 1,740.00 | 110.00 | 1,850.00 | 1,640.00 | 110.00 | 1,750.00 | -100.00 |
| 18,000.00 | 1,960.00 | 132.00 | 2,092.00 | 1,880.00 | 132.00 | 2,012.00 | -80.00 |
| 19,000.00 | 2,180.00 | 154.00 | 2,334.00 | 2,120.00 | 154.00 | 2,274.00 | -60.00 |
| 20,000.00 | 2,400.00 | 176.00 | 2,576.00 | 2,360.00 | 176.00 | 2,536.00 | -40.00 |
| 21,000.00 | 2,700.00 | 226.00 | 2,926.00 | 2,660.00 | 226.00 | 2,886.00 | -40.00 |
| 22,000.00 | 3,000.00 | 276.00 | 3,276.00 | 2,960.00 | 276.00 | 3,236.00 | -40.00 |
| 23,000.00 | 3,300.00 | 326.00 | 3,626.00 | 3,260.00 | 326.00 | 3,586.00 | -40.00 |
| 24,000.00 | 3,600.00 | 376.00 | 3,976.00 | 3,560.00 | 376.00 | 3,936.00 | -40.00 |
| 25,000.00 | 3,900.00 | 426.00 | 4,326.00 | 3,860.00 | 426.00 | 4,286.00 | -40.00 |
| 26,000.00 | 4,200.00 | 476.00 | 4,676.00 | 4,160.00 | 476.00 | 4,636.00 | -40.00 |
| 27,000.00 | 4,500.00 | 526.00 | 5,026.00 | 4,460.00 | 526.00 | 4,986.00 | -40.00 |
| 28,000.00 | 4,800.00 | 576.00 | 5,376.00 | 4,760.00 | 576.00 | 5,336.00 | -40.00 |
| 29,000.00 | 5,100.00 | 626.00 | 5,726.00 | 5,060.00 | 626.00 | 5,686.00 | -40.00 |
| 30,000.00 | 5,400.00 | 676.00 | 6,076.00 | 5,360.00 | 676.00 | 6,036.00 | -40.00 |
| 31,000.00 | 5,780.00 | 741.00 | 6,521.00 | 5,740.00 | 741.00 | 6,481.00 | -40.00 |
| 32,000.00 | 6,160.00 | 806.00 | 6,966.00 | 6,120.00 | 806.00 | 6,926.00 | -40.00 |
| 33,000.00 | 6,540.00 | 871.00 | 7,411.00 | 6,500.00 | 871.00 | 7,371.00 | -40.00 |
| 34,000.00 | 6,920.00 | 936.00 | 7,856.00 | 6,880.00 | 936.00 | 7,816.00 | -40.00 |
| 35,000.00 | 7,300.00 | 1,001.00 | 8,301.00 | 7,260.00 | 1,001.00 | 8,261.00 | -40.00 |
| 36,000.00 | 7,680.00 | 1,066.00 | 8,746.00 | 7,640.00 | 1,066.00 | 8,706.00 | -40.00 |
| 37,000.00 | 8,060.00 | 1,131.00 | 9,191.00 | 8,020.00 | 1,131.00 | 9,151.00 | -40.00 |
| 38,000.00 | 8,440.00 | 1,196.00 | 9,636.00 | 8,400.00 | 1,196.00 | 9,596.00 | -40.00 |
| 39,000.00 | 8,820.00 | 1,261.00 | 10,081.00 | 8,780.00 | 1,261.00 | 10,041.00 | -40.00 |
| 40,000.00 | 9,200.00 | 1,326.00 | 10,526.00 | 9,160.00 | 1,326.00 | 10,486.00 | -40.00 |
| 41,000.00 | 9,660.00 | 1,401.00 | 11,061.00 | 9,620.00 | 1,401.00 | 11,021.00 | -40.00 |
| 42,000.00 | 10,120.00 | 1,476.00 | 11,596.00 | 10,080.00 | 1,476.00 | 11,556.00 | -40.00 |
| 43,000.00 | 10,580.00 | 1,551.00 | 12,131.00 | 10,540.00 | 1,551.00 | 12,091.00 | -40.00 |
| 44,000.00 | 11,040.00 | 1,626.00 | 12,666.00 | 11,000.00 | 1,626.00 | 12,626.00 | -40.00 |
| 45,000.00 | 11,500.00 | 1,701.00 | 13,201.00 | 11,460.00 | 1,701.00 | 13,161.00 | -40.00 |
| 46,000.00 | 11,960.00 | 1,776.00 | 13,736.00 | 11,920.00 | 1,776.00 | 13,696.00 | -40.00 |
| 47,000.00 | 12,420.00 | 1,851.00 | 14,271.00 | 12,380.00 | 1,851.00 | 14,231.00 | -40.00 |
| 48,000.00 | 12,880.00 | 1,926.00 | 14,806.00 | 12,840.00 | 1,926.00 | 14,766.00 | -40.00 |
| 49,000.00 | 13,340.00 | 2,001.00 | 15,341.00 | 13,300.00 | 2,001.00 | 15,301.00 | -40.00 |
| 50,000.00 | 13,800.00 | 2,076.00 | 15,876.00 | 13,760.00 | 2,076.00 | 15,836.00 | -40.00 |
| 55,000.00 | 16,100.00 | 2,451.00 | 18,551.00 | 16,060.00 | 2,451.00 | 18,511.00 | -40.00 |
| 60,000.00 | 18,400.00 | 2,826.00 | 21,226.00 | 18,300.00 | 2,826.00 | 21,126.00 | -100.00 |
| 65,000.00 | 20,700.00 | 3,201.00 | 23,901.00 | 20,500.00 | 3,201.00 | 23,701.00 | -200.00 |
| 70,000.00 | 23,000.00 | 3,651.00 | 26,651.00 | 22,700.00 | 3,651.00 | 26,351.00 | -300.00 |
| 75,000.00 | 25,300.00 | 4,101.00 | 29,401.00 | 24,900.00 | 4,101.00 | 29,001.00 | -400.00 |
| 80,000.00 | 27,600.00 | 4,551.00 | 32,151.00 | 27,100.00 | 4,551.00 | 31,651.00 | -500.00 |
| 85,000.00 | 29,900.00 | 5,001.00 | 34,901.00 | 29,300.00 | 5,001.00 | 34,301.00 | -600.00 |
| 90,000.00 | 32,200.00 | 5,451.00 | 37,651.00 | 31,500.00 | 5,451.00 | 36,951.00 | -700.00 |
| 95,000.00 | 34,500.00 | 5,901.00 | 40,401.00 | 33,700.00 | 5,901.00 | 39,601.00 | -800.00 |
| 100,000.00 | 36,800.00 | 6,351.00 | 43,151.00 | 35,900.00 | 6,351.00 | 42,251.00 | -900.00 |
| Μισθωτοί με δύο παιδιά | |||||||
| 2019 | 2020 | ||||||
| Εισόδημα | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Διαφορά |
| 5,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 8,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 9,000.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 10,000.00 | 100.00 | 0.00 | 100.00 | 0.00 | 0.00 | 0.00 | -100.00 |
| 11,000.00 | 320.00 | 0.00 | 320.00 | 0.00 | 0.00 | 0.00 | -320.00 |
| 12,000.00 | 540.00 | 0.00 | 540.00 | 220.00 | 0.00 | 220.00 | -320.00 |
| 13,000.00 | 760.00 | 22.00 | 782.00 | 460.00 | 22.00 | 482.00 | -300.00 |
| 14,000.00 | 980.00 | 44.00 | 1,024.00 | 700.00 | 44.00 | 744.00 | -280.00 |
| 15,000.00 | 1,200.00 | 66.00 | 1,266.00 | 940.00 | 66.00 | 1,006.00 | -260.00 |
| 16,000.00 | 1,420.00 | 88.00 | 1,508.00 | 1,180.00 | 88.00 | 1,268.00 | -240.00 |
| 17,000.00 | 1,640.00 | 110.00 | 1,750.00 | 1,420.00 | 110.00 | 1,530.00 | -220.00 |
| 18,000.00 | 1,860.00 | 132.00 | 1,992.00 | 1,660.00 | 132.00 | 1,792.00 | -200.00 |
| 19,000.00 | 2,080.00 | 154.00 | 2,234.00 | 1,900.00 | 154.00 | 2,054.00 | -180.00 |
| 20,000.00 | 2,300.00 | 176.00 | 2,476.00 | 2,140.00 | 176.00 | 2,316.00 | -160.00 |
| 21,000.00 | 2,600.00 | 226.00 | 2,826.00 | 2,440.00 | 226.00 | 2,666.00 | -160.00 |
| 22,000.00 | 2,900.00 | 276.00 | 3,176.00 | 2,740.00 | 276.00 | 3,016.00 | -160.00 |
| 23,000.00 | 3,200.00 | 326.00 | 3,526.00 | 3,040.00 | 326.00 | 3,366.00 | -160.00 |
| 24,000.00 | 3,500.00 | 376.00 | 3,876.00 | 3,340.00 | 376.00 | 3,716.00 | -160.00 |
| 25,000.00 | 3,800.00 | 426.00 | 4,226.00 | 3,640.00 | 426.00 | 4,066.00 | -160.00 |
| 26,000.00 | 4,100.00 | 476.00 | 4,576.00 | 3,940.00 | 476.00 | 4,416.00 | -160.00 |
| 27,000.00 | 4,400.00 | 526.00 | 4,926.00 | 4,240.00 | 526.00 | 4,766.00 | -160.00 |
| 28,000.00 | 4,700.00 | 576.00 | 5,276.00 | 4,540.00 | 576.00 | 5,116.00 | -160.00 |
| 29,000.00 | 5,000.00 | 626.00 | 5,626.00 | 4,840.00 | 626.00 | 5,466.00 | -160.00 |
| 30,000.00 | 5,300.00 | 676.00 | 5,976.00 | 5,140.00 | 676.00 | 5,816.00 | -160.00 |
| 31,000.00 | 5,680.00 | 741.00 | 6,421.00 | 5,520.00 | 741.00 | 6,261.00 | -160.00 |
| 32,000.00 | 6,060.00 | 806.00 | 6,866.00 | 5,900.00 | 806.00 | 6,706.00 | -160.00 |
| 33,000.00 | 6,440.00 | 871.00 | 7,311.00 | 6,280.00 | 871.00 | 7,151.00 | -160.00 |
| 34,000.00 | 6,820.00 | 936.00 | 7,756.00 | 6,660.00 | 936.00 | 7,596.00 | -160.00 |
| 35,000.00 | 7,200.00 | 1,001.00 | 8,201.00 | 7,040.00 | 1,001.00 | 8,041.00 | -160.00 |
| 36,000.00 | 7,580.00 | 1,066.00 | 8,646.00 | 7,420.00 | 1,066.00 | 8,486.00 | -160.00 |
| 37,000.00 | 7,960.00 | 1,131.00 | 9,091.00 | 7,800.00 | 1,131.00 | 8,931.00 | -160.00 |
| 38,000.00 | 8,340.00 | 1,196.00 | 9,536.00 | 8,180.00 | 1,196.00 | 9,376.00 | -160.00 |
| 39,000.00 | 8,720.00 | 1,261.00 | 9,981.00 | 8,560.00 | 1,261.00 | 9,821.00 | -160.00 |
| 40,000.00 | 9,100.00 | 1,326.00 | 10,426.00 | 8,940.00 | 1,326.00 | 10,266.00 | -160.00 |
| 41,000.00 | 9,560.00 | 1,401.00 | 10,961.00 | 9,400.00 | 1,401.00 | 10,801.00 | -160.00 |
| 42,000.00 | 10,020.00 | 1,476.00 | 11,496.00 | 9,860.00 | 1,476.00 | 11,336.00 | -160.00 |
| 43,000.00 | 10,480.00 | 1,551.00 | 12,031.00 | 10,320.00 | 1,551.00 | 11,871.00 | -160.00 |
| 44,000.00 | 10,940.00 | 1,626.00 | 12,566.00 | 10,780.00 | 1,626.00 | 12,406.00 | -160.00 |
| 45,000.00 | 11,400.00 | 1,701.00 | 13,101.00 | 11,240.00 | 1,701.00 | 12,941.00 | -160.00 |
| 46,000.00 | 11,860.00 | 1,776.00 | 13,636.00 | 11,700.00 | 1,776.00 | 13,476.00 | -160.00 |
| 47,000.00 | 12,320.00 | 1,851.00 | 14,171.00 | 12,160.00 | 1,851.00 | 14,011.00 | -160.00 |
| 48,000.00 | 12,780.00 | 1,926.00 | 14,706.00 | 12,620.00 | 1,926.00 | 14,546.00 | -160.00 |
| 49,000.00 | 13,240.00 | 2,001.00 | 15,241.00 | 13,080.00 | 2,001.00 | 15,081.00 | -160.00 |
| 50,000.00 | 13,700.00 | 2,076.00 | 15,776.00 | 13,540.00 | 2,076.00 | 15,616.00 | -160.00 |
| 55,000.00 | 16,000.00 | 2,451.00 | 18,451.00 | 15,840.00 | 2,451.00 | 18,291.00 | -160.00 |
| 60,000.00 | 18,300.00 | 2,826.00 | 21,126.00 | 18,140.00 | 2,826.00 | 20,966.00 | -160.00 |
| 65,000.00 | 20,600.00 | 3,201.00 | 23,801.00 | 20,440.00 | 3,201.00 | 23,641.00 | -160.00 |
| 70,000.00 | 22,900.00 | 3,651.00 | 26,551.00 | 22,700.00 | 3,651.00 | 26,351.00 | -200.00 |
| 75,000.00 | 25,200.00 | 4,101.00 | 29,301.00 | 24,900.00 | 4,101.00 | 29,001.00 | -300.00 |
| 80,000.00 | 27,500.00 | 4,551.00 | 32,051.00 | 27,100.00 | 4,551.00 | 31,651.00 | -400.00 |
| 85,000.00 | 29,800.00 | 5,001.00 | 34,801.00 | 29,300.00 | 5,001.00 | 34,301.00 | -500.00 |
| 90,000.00 | 32,100.00 | 5,451.00 | 37,551.00 | 31,500.00 | 5,451.00 | 36,951.00 | -600.00 |
| 95,000.00 | 34,400.00 | 5,901.00 | 40,301.00 | 33,700.00 | 5,901.00 | 39,601.00 | -700.00 |
| 100.000,00 | 36,700.00 | 6,351.00 | 43,051.00 | 35,900.00 | 6,351.00 | 42,251.00 | -800.00 |
Η συνολική επιβάρυνση ανά κλιμάκιο διαμορφώνεται σε ποσοστά ως εξής για τα εισοδήματα από 1.1.2020
| Μισθωτός χωρίς παιδιά | ||||
| Εισόδημα | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Ποσ. επιβαρ. στο εισοδ. |
| 5,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 7,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 8,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 9,000.00 | 33.00 | 0.00 | 33.00 | 0.37% |
| 10,000.00 | 123.00 | 0.00 | 123.00 | 1.23% |
| 11,000.00 | 343.00 | 0.00 | 343.00 | 3.12% |
| 12,000.00 | 563.00 | 0.00 | 563.00 | 4.69% |
| 13,000.00 | 803.00 | 22.00 | 825.00 | 6.35% |
| 14,000.00 | 1,043.00 | 44.00 | 1,087.00 | 7.76% |
| 15,000.00 | 1,283.00 | 66.00 | 1,349.00 | 8.99% |
| 16,000.00 | 1,523.00 | 88.00 | 1,611.00 | 10.07% |
| 17,000.00 | 1,763.00 | 110.00 | 1,873.00 | 11.02% |
| 18,000.00 | 2,003.00 | 132.00 | 2,135.00 | 11.86% |
| 19,000.00 | 2,243.00 | 154.00 | 2,397.00 | 12.62% |
| 20,000.00 | 2,483.00 | 176.00 | 2,659.00 | 13.30% |
| 21,000.00 | 2,783.00 | 226.00 | 3,009.00 | 14.33% |
| 22,000.00 | 3,083.00 | 276.00 | 3,359.00 | 15.27% |
| 23,000.00 | 3,383.00 | 326.00 | 3,709.00 | 16.13% |
| 24,000.00 | 3,683.00 | 376.00 | 4,059.00 | 16.91% |
| 25,000.00 | 3,983.00 | 426.00 | 4,409.00 | 17.64% |
| 26,000.00 | 4,283.00 | 476.00 | 4,759.00 | 18.30% |
| 27,000.00 | 4,583.00 | 526.00 | 5,109.00 | 18.92% |
| 28,000.00 | 4,883.00 | 576.00 | 5,459.00 | 19.50% |
| 29,000.00 | 5,183.00 | 626.00 | 5,809.00 | 20.03% |
| 30,000.00 | 5,483.00 | 676.00 | 6,159.00 | 20.53% |
| 31,000.00 | 5,863.00 | 741.00 | 6,604.00 | 21.30% |
| 32,000.00 | 6,243.00 | 806.00 | 7,049.00 | 22.03% |
| 33,000.00 | 6,623.00 | 871.00 | 7,494.00 | 22.71% |
| 34,000.00 | 7,003.00 | 936.00 | 7,939.00 | 23.35% |
| 35,000.00 | 7,383.00 | 1,001.00 | 8,384.00 | 23.95% |
| 36,000.00 | 7,763.00 | 1,066.00 | 8,829.00 | 24.53% |
| 37,000.00 | 8,143.00 | 1,131.00 | 9,274.00 | 25.06% |
| 38,000.00 | 8,523.00 | 1,196.00 | 9,719.00 | 25.58% |
| 39,000.00 | 8,903.00 | 1,261.00 | 10,164.00 | 26.06% |
| 40,000.00 | 9,283.00 | 1,326.00 | 10,609.00 | 26.52% |
| 41,000.00 | 9,743.00 | 1,401.00 | 11,144.00 | 27.18% |
| 42,000.00 | 10,203.00 | 1,476.00 | 11,679.00 | 27.81% |
| 43,000.00 | 10,663.00 | 1,551.00 | 12,214.00 | 28.40% |
| 44,000.00 | 11,123.00 | 1,626.00 | 12,749.00 | 28.98% |
| 45,000.00 | 11,583.00 | 1,701.00 | 13,284.00 | 29.52% |
| 46,000.00 | 12,043.00 | 1,776.00 | 13,819.00 | 30.04% |
| 47,000.00 | 12,503.00 | 1,851.00 | 14,354.00 | 30.54% |
| 48,000.00 | 12,963.00 | 1,926.00 | 14,889.00 | 31.02% |
| 49,000.00 | 13,423.00 | 2,001.00 | 15,424.00 | 31.48% |
| 50,000.00 | 13,883.00 | 2,076.00 | 15,959.00 | 31.92% |
| 55,000.00 | 16,100.00 | 2,451.00 | 18,551.00 | 33.73% |
| 60,000.00 | 18,300.00 | 2,826.00 | 21,126.00 | 35.21% |
| 65,000.00 | 20,500.00 | 3,201.00 | 23,701.00 | 36.46% |
| 70,000.00 | 22,700.00 | 3,651.00 | 26,351.00 | 37.64% |
| 75,000.00 | 24,900.00 | 4,101.00 | 29,001.00 | 38.67% |
| 80,000.00 | 27,100.00 | 4,551.00 | 31,651.00 | 39.56% |
| 85,000.00 | 29,300.00 | 5,001.00 | 34,301.00 | 40.35% |
| 90,000.00 | 31,500.00 | 5,451.00 | 36,951.00 | 41.06% |
| 95,000.00 | 33,700.00 | 5,901.00 | 39,601.00 | 41.69% |
| 100,000.00 | 35,900.00 | 6,351.00 | 42,251.00 | 42.25% |
| Μισθωτός με ένα παιδί | ||||
| Εισόδημα | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Ποσ. επιβαρ. στο εισοδ. |
| 5,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 7,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 8,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 9,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 10,000.00 | 90.00 | 0.00 | 90.00 | 0.90% |
| 11,000.00 | 310.00 | 0.00 | 310.00 | 2.82% |
| 12,000.00 | 530.00 | 0.00 | 530.00 | 4.42% |
| 13,000.00 | 770.00 | 22.00 | 792.00 | 6.09% |
| 14,000.00 | 1,010.00 | 44.00 | 1,054.00 | 7.53% |
| 15,000.00 | 1,250.00 | 66.00 | 1,316.00 | 8.77% |
| 16,000.00 | 1,490.00 | 88.00 | 1,578.00 | 9.86% |
| 17,000.00 | 1,730.00 | 110.00 | 1,840.00 | 10.82% |
| 18,000.00 | 1,970.00 | 132.00 | 2,102.00 | 11.68% |
| 19,000.00 | 2,210.00 | 154.00 | 2,364.00 | 12.44% |
| 20,000.00 | 2,450.00 | 176.00 | 2,626.00 | 13.13% |
| 21,000.00 | 2,750.00 | 226.00 | 2,976.00 | 14.17% |
| 22,000.00 | 3,050.00 | 276.00 | 3,326.00 | 15.12% |
| 23,000.00 | 3,350.00 | 326.00 | 3,676.00 | 15.98% |
| 24,000.00 | 3,650.00 | 376.00 | 4,026.00 | 16.78% |
| 25,000.00 | 3,950.00 | 426.00 | 4,376.00 | 17.50% |
| 26,000.00 | 4,250.00 | 476.00 | 4,726.00 | 18.18% |
| 27,000.00 | 4,550.00 | 526.00 | 5,076.00 | 18.80% |
| 28,000.00 | 4,850.00 | 576.00 | 5,426.00 | 19.38% |
| 29,000.00 | 5,150.00 | 626.00 | 5,776.00 | 19.92% |
| 30,000.00 | 5,450.00 | 676.00 | 6,126.00 | 20.42% |
| 31,000.00 | 5,830.00 | 741.00 | 6,571.00 | 21.20% |
| 32,000.00 | 6,210.00 | 806.00 | 7,016.00 | 21.93% |
| 33,000.00 | 6,590.00 | 871.00 | 7,461.00 | 22.61% |
| 34,000.00 | 6,970.00 | 936.00 | 7,906.00 | 23.25% |
| 35,000.00 | 7,350.00 | 1,001.00 | 8,351.00 | 23.86% |
| 36,000.00 | 7,730.00 | 1,066.00 | 8,796.00 | 24.43% |
| 37,000.00 | 8,110.00 | 1,131.00 | 9,241.00 | 24.98% |
| 38,000.00 | 8,490.00 | 1,196.00 | 9,686.00 | 25.49% |
| 39,000.00 | 8,870.00 | 1,261.00 | 10,131.00 | 25.98% |
| 40,000.00 | 9,250.00 | 1,326.00 | 10,576.00 | 26.44% |
| 41,000.00 | 9,710.00 | 1,401.00 | 11,111.00 | 27.10% |
| 42,000.00 | 10,170.00 | 1,476.00 | 11,646.00 | 27.73% |
| 43,000.00 | 10,630.00 | 1,551.00 | 12,181.00 | 28.33% |
| 44,000.00 | 11,090.00 | 1,626.00 | 12,716.00 | 28.90% |
| 45,000.00 | 11,550.00 | 1,701.00 | 13,251.00 | 29.45% |
| 46,000.00 | 12,010.00 | 1,776.00 | 13,786.00 | 29.97% |
| 47,000.00 | 12,470.00 | 1,851.00 | 14,321.00 | 30.47% |
| 48,000.00 | 12,930.00 | 1,926.00 | 14,856.00 | 30.95% |
| 49,000.00 | 13,390.00 | 2,001.00 | 15,391.00 | 31.41% |
| 50,000.00 | 13,850.00 | 2,076.00 | 15,926.00 | 31.85% |
| 55,000.00 | 16,100.00 | 2,451.00 | 18,551.00 | 33.73% |
| 60,000.00 | 18,300.00 | 2,826.00 | 21,126.00 | 35.21% |
| 65,000.00 | 20,500.00 | 3,201.00 | 23,701.00 | 36.46% |
| 70,000.00 | 22,700.00 | 3,651.00 | 26,351.00 | 37.64% |
| 75,000.00 | 24,900.00 | 4,101.00 | 29,001.00 | 38.67% |
| 80,000.00 | 27,100.00 | 4,551.00 | 31,651.00 | 39.56% |
| 85,000.00 | 29,300.00 | 5,001.00 | 34,301.00 | 40.35% |
| 90,000.00 | 31,500.00 | 5,451.00 | 36,951.00 | 41.06% |
| 95,000.00 | 33,700.00 | 5,901.00 | 39,601.00 | 41.69% |
| 100,000.00 | 35,900.00 | 6,351.00 | 42,251.00 | 42.25% |
| Μισθωτός με δύο παιδιά | ||||
| Εισόδημα | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Ποσ. επιβαρ. στο εισοδ. |
| 5,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 7,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 8,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 9,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 10,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 11,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 12,000.00 | 220.00 | 0.00 | 220.00 | 1.83% |
| 13,000.00 | 460.00 | 22.00 | 482.00 | 3.71% |
| 14,000.00 | 700.00 | 44.00 | 744.00 | 5.31% |
| 15,000.00 | 940.00 | 66.00 | 1,006.00 | 6.71% |
| 16,000.00 | 1,180.00 | 88.00 | 1,268.00 | 7.93% |
| 17,000.00 | 1,420.00 | 110.00 | 1,530.00 | 9.00% |
| 18,000.00 | 1,660.00 | 132.00 | 1,792.00 | 9.96% |
| 19,000.00 | 1,900.00 | 154.00 | 2,054.00 | 10.81% |
| 20,000.00 | 2,140.00 | 176.00 | 2,316.00 | 11.58% |
| 21,000.00 | 2,440.00 | 226.00 | 2,666.00 | 12.70% |
| 22,000.00 | 2,740.00 | 276.00 | 3,016.00 | 13.71% |
| 23,000.00 | 3,040.00 | 326.00 | 3,366.00 | 14.63% |
| 24,000.00 | 3,340.00 | 376.00 | 3,716.00 | 15.48% |
| 25,000.00 | 3,640.00 | 426.00 | 4,066.00 | 16.26% |
| 26,000.00 | 3,940.00 | 476.00 | 4,416.00 | 16.98% |
| 27,000.00 | 4,240.00 | 526.00 | 4,766.00 | 17.65% |
| 28,000.00 | 4,540.00 | 576.00 | 5,116.00 | 18.27% |
| 29,000.00 | 4,840.00 | 626.00 | 5,466.00 | 18.85% |
| 30,000.00 | 5,140.00 | 676.00 | 5,816.00 | 19.39% |
| 31,000.00 | 5,520.00 | 741.00 | 6,261.00 | 20.20% |
| 32,000.00 | 5,900.00 | 806.00 | 6,706.00 | 20.96% |
| 33,000.00 | 6,280.00 | 871.00 | 7,151.00 | 21.67% |
| 34,000.00 | 6,660.00 | 936.00 | 7,596.00 | 22.34% |
| 35,000.00 | 7,040.00 | 1,001.00 | 8,041.00 | 22.97% |
| 36,000.00 | 7,420.00 | 1,066.00 | 8,486.00 | 23.57% |
| 37,000.00 | 7,800.00 | 1,131.00 | 8,931.00 | 24.14% |
| 38,000.00 | 8,180.00 | 1,196.00 | 9,376.00 | 24.67% |
| 39,000.00 | 8,560.00 | 1,261.00 | 9,821.00 | 25.18% |
| 40,000.00 | 8,940.00 | 1,326.00 | 10,266.00 | 25.67% |
| 41,000.00 | 9,400.00 | 1,401.00 | 10,801.00 | 26.34% |
| 42,000.00 | 9,860.00 | 1,476.00 | 11,336.00 | 26.99% |
| 43,000.00 | 10,320.00 | 1,551.00 | 11,871.00 | 27.61% |
| 44,000.00 | 10,780.00 | 1,626.00 | 12,406.00 | 28.20% |
| 45,000.00 | 11,240.00 | 1,701.00 | 12,941.00 | 28.76% |
| 46,000.00 | 11,700.00 | 1,776.00 | 13,476.00 | 29.30% |
| 47,000.00 | 12,160.00 | 1,851.00 | 14,011.00 | 29.81% |
| 48,000.00 | 12,620.00 | 1,926.00 | 14,546.00 | 30.30% |
| 49,000.00 | 13,080.00 | 2,001.00 | 15,081.00 | 30.78% |
| 50,000.00 | 13,540.00 | 2,076.00 | 15,616.00 | 31.23% |
| 55,000.00 | 15,840.00 | 2,451.00 | 18,291.00 | 33.26% |
| 60,000.00 | 18,140.00 | 2,826.00 | 20,966.00 | 34.94% |
| 65,000.00 | 20,440.00 | 3,201.00 | 23,641.00 | 36.37% |
| 70,000.00 | 22,700.00 | 3,651.00 | 26,351.00 | 37.64% |
| 75,000.00 | 24,900.00 | 4,101.00 | 29,001.00 | 38.67% |
| 80,000.00 | 27,100.00 | 4,551.00 | 31,651.00 | 39.56% |
| 85,000.00 | 29,300.00 | 5,001.00 | 34,301.00 | 40.35% |
| 90,000.00 | 31,500.00 | 5,451.00 | 36,951.00 | 41.06% |
| 95,000.00 | 33,700.00 | 5,901.00 | 39,601.00 | 41.69% |
| 100,000.00 | 35,900.00 | 6,351.00 | 42,251.00 | 42.25% |
| Μισθωτός με τρία παιδιά | ||||
| Εισόδημα | Φόρος εισοδ. | Εισφορά αλληλ. | Σύνολο επιβαρ. | Ποσ. επιβαρ. στο εισοδ. |
| 5,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 7,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 8,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 9,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 10,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 11,000.00 | 0.00 | 0.00 | 0.00 | 0.00% |
| 12,000.00 | 220.00 | 0.00 | 220.00 | 1.83% |
| 13,000.00 | 460.00 | 22.00 | 482.00 | 3.71% |
| 14,000.00 | 700.00 | 44.00 | 744.00 | 5.31% |
| 15,000.00 | 940.00 | 66.00 | 1,006.00 | 6.71% |
| 16,000.00 | 1,180.00 | 88.00 | 1,268.00 | 7.93% |
| 17,000.00 | 1,420.00 | 110.00 | 1,530.00 | 9.00% |
| 18,000.00 | 1,660.00 | 132.00 | 1,792.00 | 9.96% |
| 19,000.00 | 1,900.00 | 154.00 | 2,054.00 | 10.81% |
| 20,000.00 | 2,140.00 | 176.00 | 2,316.00 | 11.58% |
| 21,000.00 | 2,440.00 | 226.00 | 2,666.00 | 12.70% |
| 22,000.00 | 2,740.00 | 276.00 | 3,016.00 | 13.71% |
| 23,000.00 | 3,040.00 | 326.00 | 3,366.00 | 14.63% |
| 24,000.00 | 3,340.00 | 376.00 | 3,716.00 | 15.48% |
| 25,000.00 | 3,640.00 | 426.00 | 4,066.00 | 16.26% |
| 26,000.00 | 3,940.00 | 476.00 | 4,416.00 | 16.98% |
| 27,000.00 | 4,240.00 | 526.00 | 4,766.00 | 17.65% |
| 28,000.00 | 4,540.00 | 576.00 | 5,116.00 | 18.27% |
| 29,000.00 | 4,840.00 | 626.00 | 5,466.00 | 18.85% |
| 30,000.00 | 5,140.00 | 676.00 | 5,816.00 | 19.39% |
| 31,000.00 | 5,520.00 | 741.00 | 6,261.00 | 20.20% |
| 32,000.00 | 5,900.00 | 806.00 | 6,706.00 | 20.96% |
| 33,000.00 | 6,280.00 | 871.00 | 7,151.00 | 21.67% |
| 34,000.00 | 6,660.00 | 936.00 | 7,596.00 | 22.34% |
| 35,000.00 | 7,040.00 | 1,001.00 | 8,041.00 | 22.97% |
| 36,000.00 | 7,420.00 | 1,066.00 | 8,486.00 | 23.57% |
| 37,000.00 | 7,800.00 | 1,131.00 | 8,931.00 | 24.14% |
| 38,000.00 | 8,180.00 | 1,196.00 | 9,376.00 | 24.67% |
| 39,000.00 | 8,560.00 | 1,261.00 | 9,821.00 | 25.18% |
| 40,000.00 | 8,940.00 | 1,326.00 | 10,266.00 | 25.67% |
| 41,000.00 | 9,400.00 | 1,401.00 | 10,801.00 | 26.34% |
| 42,000.00 | 9,860.00 | 1,476.00 | 11,336.00 | 26.99% |
| 43,000.00 | 10,320.00 | 1,551.00 | 11,871.00 | 27.61% |
| 44,000.00 | 10,780.00 | 1,626.00 | 12,406.00 | 28.20% |
| 45,000.00 | 11,240.00 | 1,701.00 | 12,941.00 | 28.76% |
| 46,000.00 | 11,700.00 | 1,776.00 | 13,476.00 | 29.30% |
| 47,000.00 | 12,160.00 | 1,851.00 | 14,011.00 | 29.81% |
| 48,000.00 | 12,620.00 | 1,926.00 | 14,546.00 | 30.30% |
| 49,000.00 | 13,080.00 | 2,001.00 | 15,081.00 | 30.78% |
| 50,000.00 | 13,540.00 | 2,076.00 | 15,616.00 | 31.23% |
| 55,000.00 | 15,840.00 | 2,451.00 | 18,291.00 | 33.26% |
| 60,000.00 | 18,140.00 | 2,826.00 | 20,966.00 | 34.94% |
| 65,000.00 | 20,440.00 | 3,201.00 | 23,641.00 | 36.37% |
| 70,000.00 | 22,700.00 | 3,651.00 | 26,351.00 | 37.64% |
| 75,000.00 | 24,900.00 | 4,101.00 | 29,001.00 | 38.67% |
| 80,000.00 | 27,100.00 | 4,551.00 | 31,651.00 | 39.56% |
| 85,000.00 | 29,300.00 | 5,001.00 | 34,301.00 | 40.35% |
| 90,000.00 | 31,500.00 | 5,451.00 | 36,951.00 | 41.06% |
| 95,000.00 | 33,700.00 | 5,901.00 | 39,601.00 | 41.69% |
| 100,000.00 | 35,900.00 | 6,351.00 | 42,251.00 | 42.25% |
