The current minimum rate of 8% applies to the part of the monthly taxable income ranging from €109.85 to €1,938.92. The maximum marginal rate of 45% is applicable to any part of the monthly taxable income over €6,938.39 (for the minority who earn this much).
Kui igakuine maksustatav sissetulek jääb vahemikku 109,85–1938,92 eurot, kohaldatakse praegu minimaalset maksumäära 8%.