Η νέα κλίμακα φορολογίας εισοδήματος μισθωτών, συνταξιούχων για το 2020. Αναλυτικοί πίνακες
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 1.1.2020σύμφωνα 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.
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 | 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 | 30 | 0 | 30 | 0 | 0 | 0 | -30 |
10.000 | 250 | 0 | 250 | 90 | 0 | 90 | -160 |
11.000 | 470 | 0 | 470 | 310 | 0 | 310 | -160 |
12.000 | 690 | 0 | 690 | 530 | 0 | 530 | -160 |
13.000 | 910 | 22 | 932 | 770 | 22 | 792 | -140 |
14.000 | 1.130 | 44 | 1.174 | 1.010 | 44 | 1.054 | -120 |
15.000 | 1.350 | 66 | 1.416 | 1.250 | 66 | 1.316 | -100 |
16.000 | 1.570 | 88 | 1.658 | 1.490 | 88 | 1.578 | -80 |
17.000 | 1.790 | 110 | 1.900 | 1.730 | 110 | 1.840 | -60 |
18.000 | 2.010 | 132 | 2.142 | 1.970 | 132 | 2.102 | -40 |
19.000 | 2.230 | 154 | 2.384 | 2.210 | 154 | 2.364 | -20 |
20.000 | 2.450 | 176 | 2.626 | 2.450 | 176 | 2.626 | 0 |
21.000 | 2.750 | 226 | 2.976 | 2.750 | 226 | 2.976 | 0 |
22.000 | 3.050 | 276 | 3.326 | 3.050 | 276 | 3.326 | 0 |
23.000 | 3.350 | 326 | 3.676 | 3.350 | 326 | 3.676 | 0 |
24.000 | 3.650 | 376 | 4.026 | 3.650 | 376 | 4.026 | 0 |
25.000 | 3.950 | 426 | 4.376 | 3.950 | 426 | 4.376 | 0 |
26.000 | 4.250 | 476 | 4.726 | 4.250 | 476 | 4.726 | 0 |
27.000 | 4.550 | 526 | 5.076 | 4.550 | 526 | 5.076 | 0 |
28.000 | 4.850 | 576 | 5.426 | 4.850 | 576 | 5.426 | 0 |
29.000 | 5.150 | 626 | 5.776 | 5.150 | 626 | 5.776 | 0 |
30.000 | 5.450 | 676 | 6.126 | 5.450 | 676 | 6.126 | 0 |
31.000 | 5.830 | 741 | 6.571 | 5.830 | 741 | 6.571 | 0 |
32.000 | 6.210 | 806 | 7.016 | 6.210 | 806 | 7.016 | 0 |
33.000 | 6.590 | 871 | 7.461 | 6.590 | 871 | 7.461 | 0 |
34.000 | 6.970 | 936 | 7.906 | 6.970 | 936 | 7.906 | 0 |
35.000 | 7.350 | 1.001 | 8.351 | 7.350 | 1.001 | 8.351 | 0 |
36.000 | 7.730 | 1.066 | 8.796 | 7.730 | 1.066 | 8.796 | 0 |
37.000 | 8.110 | 1.131 | 9.241 | 8.110 | 1.131 | 9.241 | 0 |
38.000 | 8.490 | 1.196 | 9.686 | 8.490 | 1.196 | 9.686 | 0 |
39.000 | 8.870 | 1.261 | 10.131 | 8.870 | 1.261 | 10.131 | 0 |
40.000 | 9.250 | 1.326 | 10.576 | 9.250 | 1.326 | 10.576 | 0 |
41.000 | 9.710 | 1.401 | 11.111 | 9.710 | 1.401 | 11.111 | 0 |
42.000 | 10.170 | 1.476 | 11.646 | 10.170 | 1.476 | 11.646 | 0 |
43.000 | 10.630 | 1.551 | 12.181 | 10.630 | 1.551 | 12.181 | 0 |
44.000 | 11.090 | 1.626 | 12.716 | 11.090 | 1.626 | 12.716 | 0 |
45.000 | 11.550 | 1.701 | 13.251 | 11.550 | 1.701 | 13.251 | 0 |
46.000 | 12.010 | 1.776 | 13.786 | 12.010 | 1.776 | 13.786 | 0 |
47.000 | 12.470 | 1.851 | 14.321 | 12.470 | 1.851 | 14.321 | 0 |
48.000 | 12.930 | 1.926 | 14.856 | 12.930 | 1.926 | 14.856 | 0 |
49.000 | 13.390 | 2.001 | 15.391 | 13.390 | 2.001 | 15.391 | 0 |
50.000 | 13.850 | 2.076 | 15.926 | 13.850 | 2.076 | 15.926 | 0 |
55.000 | 16.150 | 2.451 | 18.601 | 16.100 | 2.451 | 18.551 | -50 |
60.000 | 18.450 | 2.826 | 21.276 | 18.300 | 2.826 | 21.126 | -150 |
65.000 | 20.750 | 3.201 | 23.951 | 20.500 | 3.201 | 23.701 | -250 |
70.000 | 23.050 | 3.651 | 26.701 | 22.700 | 3.651 | 26.351 | -350 |
75.000 | 25.350 | 4.101 | 29.451 | 24.900 | 4.101 | 29.001 | -450 |
80.000 | 27.650 | 4.551 | 32.201 | 27.100 | 4.551 | 31.651 | -550 |
85.000 | 29.950 | 5.001 | 34.951 | 29.300 | 5.001 | 34.301 | -650 |
90.000 | 32.250 | 5.451 | 37.701 | 31.500 | 5.451 | 36.951 | -750 |
95.000 | 34.550 | 5.901 | 40.451 | 33.700 | 5.901 | 39.601 | -850 |
100.000 | 36.850 | 6.351 | 43.201 | 35.900 | 6.351 | 42.251 | -950 |
Μισθωτοί με δύο 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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
10.000 | 200 | 0 | 200 | 0 | 0 | 0 | -200 |
11.000 | 420 | 0 | 420 | 220 | 0 | 220 | -200 |
12.000 | 640 | 0 | 640 | 440 | 0 | 440 | -200 |
13.000 | 860 | 22 | 882 | 680 | 22 | 702 | -180 |
14.000 | 1.080 | 44 | 1.124 | 920 | 44 | 964 | -160 |
15.000 | 1.300 | 66 | 1.366 | 1.160 | 66 | 1.226 | -140 |
16.000 | 1.520 | 88 | 1.608 | 1.400 | 88 | 1.488 | -120 |
17.000 | 1.740 | 110 | 1.850 | 1.640 | 110 | 1.750 | -100 |
18.000 | 1.960 | 132 | 2.092 | 1.880 | 132 | 2.012 | -80 |
19.000 | 2.180 | 154 | 2.334 | 2.120 | 154 | 2.274 | -60 |
20.000 | 2.400 | 176 | 2.576 | 2.360 | 176 | 2.536 | -40 |
21.000 | 2.700 | 226 | 2.926 | 2.660 | 226 | 2.886 | -40 |
22.000 | 3.000 | 276 | 3.276 | 2.960 | 276 | 3.236 | -40 |
23.000 | 3.300 | 326 | 3.626 | 3.260 | 326 | 3.586 | -40 |
24.000 | 3.600 | 376 | 3.976 | 3.560 | 376 | 3.936 | -40 |
25.000 | 3.900 | 426 | 4.326 | 3.860 | 426 | 4.286 | -40 |
26.000 | 4.200 | 476 | 4.676 | 4.160 | 476 | 4.636 | -40 |
27.000 | 4.500 | 526 | 5.026 | 4.460 | 526 | 4.986 | -40 |
28.000 | 4.800 | 576 | 5.376 | 4.760 | 576 | 5.336 | -40 |
29.000 | 5.100 | 626 | 5.726 | 5.060 | 626 | 5.686 | -40 |
30.000 | 5.400 | 676 | 6.076 | 5.360 | 676 | 6.036 | -40 |
31.000 | 5.780 | 741 | 6.521 | 5.740 | 741 | 6.481 | -40 |
32.000 | 6.160 | 806 | 6.966 | 6.120 | 806 | 6.926 | -40 |
33.000 | 6.540 | 871 | 7.411 | 6.500 | 871 | 7.371 | -40 |
34.000 | 6.920 | 936 | 7.856 | 6.880 | 936 | 7.816 | -40 |
35.000 | 7.300 | 1.001 | 8.301 | 7.260 | 1.001 | 8.261 | -40 |
36.000 | 7.680 | 1.066 | 8.746 | 7.640 | 1.066 | 8.706 | -40 |
37.000 | 8.060 | 1.131 | 9.191 | 8.020 | 1.131 | 9.151 | -40 |
38.000 | 8.440 | 1.196 | 9.636 | 8.400 | 1.196 | 9.596 | -40 |
39.000 | 8.820 | 1.261 | 10.081 | 8.780 | 1.261 | 10.041 | -40 |
40.000 | 9.200 | 1.326 | 10.526 | 9.160 | 1.326 | 10.486 | -40 |
41.000 | 9.660 | 1.401 | 11.061 | 9.620 | 1.401 | 11.021 | -40 |
42.000 | 10.120 | 1.476 | 11.596 | 10.080 | 1.476 | 11.556 | -40 |
43.000 | 10.580 | 1.551 | 12.131 | 10.540 | 1.551 | 12.091 | -40 |
44.000 | 11.040 | 1.626 | 12.666 | 11.000 | 1.626 | 12.626 | -40 |
45.000 | 11.500 | 1.701 | 13.201 | 11.460 | 1.701 | 13.161 | -40 |
46.000 | 11.960 | 1.776 | 13.736 | 11.920 | 1.776 | 13.696 | -40 |
47.000 | 12.420 | 1.851 | 14.271 | 12.380 | 1.851 | 14.231 | -40 |
48.000 | 12.880 | 1.926 | 14.806 | 12.840 | 1.926 | 14.766 | -40 |
49.000 | 13.340 | 2.001 | 15.341 | 13.300 | 2.001 | 15.301 | -40 |
50.000 | 13.800 | 2.076 | 15.876 | 13.760 | 2.076 | 15.836 | -40 |
55.000 | 16.100 | 2.451 | 18.551 | 16.060 | 2.451 | 18.511 | -40 |
60.000 | 18.400 | 2.826 | 21.226 | 18.300 | 2.826 | 21.126 | -100 |
65.000 | 20.700 | 3.201 | 23.901 | 20.500 | 3.201 | 23.701 | -200 |
70.000 | 23.000 | 3.651 | 26.651 | 22.700 | 3.651 | 26.351 | -300 |
75.000 | 25.300 | 4.101 | 29.401 | 24.900 | 4.101 | 29.001 | -400 |
80.000 | 27.600 | 4.551 | 32.151 | 27.100 | 4.551 | 31.651 | -500 |
85.000 | 29.900 | 5.001 | 34.901 | 29.300 | 5.001 | 34.301 | -600 |
90.000 | 32.200 | 5.451 | 37.651 | 31.500 | 5.451 | 36.951 | -700 |
95.000 | 34.500 | 5.901 | 40.401 | 33.700 | 5.901 | 39.601 | -800 |
100.000 | 36.800 | 6.351 | 43.151 | 35.900 | 6.351 | 42.251 | -900 |
Μισθωτοί με τρία παιδιά | |||||||
2019 | 2020 | ||||||
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 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
10.000 | 100 | 0 | 100 | 0 | 0 | 0 | -100 |
11.000 | 320 | 0 | 320 | 0 | 0 | 0 | -320 |
12.000 | 540 | 0 | 540 | 220 | 0 | 220 | -320 |
13.000 | 760 | 22 | 782 | 460 | 22 | 482 | -300 |
14.000 | 980 | 44 | 1.024 | 700 | 44 | 744 | -280 |
15.000 | 1.200 | 66 | 1.266 | 940 | 66 | 1.006 | -260 |
16.000 | 1.420 | 88 | 1.508 | 1.180 | 88 | 1.268 | -240 |
17.000 | 1.640 | 110 | 1.750 | 1.420 | 110 | 1.530 | -220 |
18.000 | 1.860 | 132 | 1.992 | 1.660 | 132 | 1.792 | -200 |
19.000 | 2.080 | 154 | 2.234 | 1.900 | 154 | 2.054 | -180 |
20.000 | 2.300 | 176 | 2.476 | 2.140 | 176 | 2.316 | -160 |
21.000 | 2.600 | 226 | 2.826 | 2.440 | 226 | 2.666 | -160 |
22.000 | 2.900 | 276 | 3.176 | 2.740 | 276 | 3.016 | -160 |
23.000 | 3.200 | 326 | 3.526 | 3.040 | 326 | 3.366 | -160 |
24.000 | 3.500 | 376 | 3.876 | 3.340 | 376 | 3.716 | -160 |
25.000 | 3.800 | 426 | 4.226 | 3.640 | 426 | 4.066 | -160 |
26.000 | 4.100 | 476 | 4.576 | 3.940 | 476 | 4.416 | -160 |
27.000 | 4.400 | 526 | 4.926 | 4.240 | 526 | 4.766 | -160 |
28.000 | 4.700 | 576 | 5.276 | 4.540 | 576 | 5.116 | -160 |
29.000 | 5.000 | 626 | 5.626 | 4.840 | 626 | 5.466 | -160 |
30.000 | 5.300 | 676 | 5.976 | 5.140 | 676 | 5.816 | -160 |
31.000 | 5.680 | 741 | 6.421 | 5.520 | 741 | 6.261 | -160 |
32.000 | 6.060 | 806 | 6.866 | 5.900 | 806 | 6.706 | -160 |
33.000 | 6.440 | 871 | 7.311 | 6.280 | 871 | 7.151 | -160 |
34.000 | 6.820 | 936 | 7.756 | 6.660 | 936 | 7.596 | -160 |
35.000 | 7.200 | 1.001 | 8.201 | 7.040 | 1.001 | 8.041 | -160 |
36.000 | 7.580 | 1.066 | 8.646 | 7.420 | 1.066 | 8.486 | -160 |
37.000 | 7.960 | 1.131 | 9.091 | 7.800 | 1.131 | 8.931 | -160 |
38.000 | 8.340 | 1.196 | 9.536 | 8.180 | 1.196 | 9.376 | -160 |
39.000 | 8.720 | 1.261 | 9.981 | 8.560 | 1.261 | 9.821 | -160 |
40.000 | 9.100 | 1.326 | 10.426 | 8.940 | 1.326 | 10.266 | -160 |
41.000 | 9.560 | 1.401 | 10.961 | 9.400 | 1.401 | 10.801 | -160 |
42.000 | 10.020 | 1.476 | 11.496 | 9.860 | 1.476 | 11.336 | -160 |
43.000 | 10.480 | 1.551 | 12.031 | 10.320 | 1.551 | 11.871 | -160 |
44.000 | 10.940 | 1.626 | 12.566 | 10.780 | 1.626 | 12.406 | -160 |
45.000 | 11.400 | 1.701 | 13.101 | 11.240 | 1.701 | 12.941 | -160 |
46.000 | 11.860 | 1.776 | 13.636 | 11.700 | 1.776 | 13.476 | -160 |
47.000 | 12.320 | 1.851 | 14.171 | 12.160 | 1.851 | 14.011 | -160 |
48.000 | 12.780 | 1.926 | 14.706 | 12.620 | 1.926 | 14.546 | -160 |
49.000 | 13.240 | 2.001 | 15.241 | 13.080 | 2.001 | 15.081 | -160 |
50.000 | 13.700 | 2.076 | 15.776 | 13.540 | 2.076 | 15.616 | -160 |
55.000 | 16.000 | 2.451 | 18.451 | 15.840 | 2.451 | 18.291 | -160 |
60.000 | 18.300 | 2.826 | 21.126 | 18.140 | 2.826 | 20.966 | -160 |
65.000 | 20.600 | 3.201 | 23.801 | 20.440 | 3.201 | 23.641 | -160 |
70.000 | 22.900 | 3.651 | 26.551 | 22.700 | 3.651 | 26.351 | -200 |
75.000 | 25.200 | 4.101 | 29.301 | 24.900 | 4.101 | 29.001 | -300 |
80.000 | 27.500 | 4.551 | 32.051 | 27.100 | 4.551 | 31.651 | -400 |
85.000 | 29.800 | 5.001 | 34.801 | 29.300 | 5.001 | 34.301 | -500 |
90.000 | 32.100 | 5.451 | 37.551 | 31.500 | 5.451 | 36.951 | -600 |
95.000 | 34.400 | 5.901 | 40.301 | 33.700 | 5.901 | 39.601 | -700 |
1000.00 | 36.700 | 6.351 | 43.051 | 35.900 | 6.351 | 42.251 | -800 |
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 | 220.00 | 0.00 | 220.00 | 2.00% |
12,000.00 | 440.00 | 0.00 | 440.00 | 3.67% |
13,000.00 | 680.00 | 22.00 | 702.00 | 5.40% |
14,000.00 | 920.00 | 44.00 | 964.00 | 6.89% |
15,000.00 | 1,160.00 | 66.00 | 1,226.00 | 8.17% |
16,000.00 | 1,400.00 | 88.00 | 1,488.00 | 9.30% |
17,000.00 | 1,640.00 | 110.00 | 1,750.00 | 10.29% |
18,000.00 | 1,880.00 | 132.00 | 2,012.00 | 11.18% |
19,000.00 | 2,120.00 | 154.00 | 2,274.00 | 11.97% |
20,000.00 | 2,360.00 | 176.00 | 2,536.00 | 12.68% |
21,000.00 | 2,660.00 | 226.00 | 2,886.00 | 13.74% |
22,000.00 | 2,960.00 | 276.00 | 3,236.00 | 14.71% |
23,000.00 | 3,260.00 | 326.00 | 3,586.00 | 15.59% |
24,000.00 | 3,560.00 | 376.00 | 3,936.00 | 16.40% |
25,000.00 | 3,860.00 | 426.00 | 4,286.00 | 17.14% |
26,000.00 | 4,160.00 | 476.00 | 4,636.00 | 17.83% |
27,000.00 | 4,460.00 | 526.00 | 4,986.00 | 18.47% |
28,000.00 | 4,760.00 | 576.00 | 5,336.00 | 19.06% |
29,000.00 | 5,060.00 | 626.00 | 5,686.00 | 19.61% |
30,000.00 | 5,360.00 | 676.00 | 6,036.00 | 20.12% |
31,000.00 | 5,740.00 | 741.00 | 6,481.00 | 20.91% |
32,000.00 | 6,120.00 | 806.00 | 6,926.00 | 21.64% |
33,000.00 | 6,500.00 | 871.00 | 7,371.00 | 22.34% |
34,000.00 | 6,880.00 | 936.00 | 7,816.00 | 22.99% |
35,000.00 | 7,260.00 | 1,001.00 | 8,261.00 | 23.60% |
36,000.00 | 7,640.00 | 1,066.00 | 8,706.00 | 24.18% |
37,000.00 | 8,020.00 | 1,131.00 | 9,151.00 | 24.73% |
38,000.00 | 8,400.00 | 1,196.00 | 9,596.00 | 25.25% |
39,000.00 | 8,780.00 | 1,261.00 | 10,041.00 | 25.75% |
40,000.00 | 9,160.00 | 1,326.00 | 10,486.00 | 26.22% |
41,000.00 | 9,620.00 | 1,401.00 | 11,021.00 | 26.88% |
42,000.00 | 10,080.00 | 1,476.00 | 11,556.00 | 27.51% |
43,000.00 | 10,540.00 | 1,551.00 | 12,091.00 | 28.12% |
44,000.00 | 11,000.00 | 1,626.00 | 12,626.00 | 28.70% |
45,000.00 | 11,460.00 | 1,701.00 | 13,161.00 | 29.25% |
46,000.00 | 11,920.00 | 1,776.00 | 13,696.00 | 29.77% |
47,000.00 | 12,380.00 | 1,851.00 | 14,231.00 | 30.28% |
48,000.00 | 12,840.00 | 1,926.00 | 14,766.00 | 30.76% |
49,000.00 | 13,300.00 | 2,001.00 | 15,301.00 | 31.23% |
50,000.00 | 13,760.00 | 2,076.00 | 15,836.00 | 31.67% |
55,000.00 | 16,060.00 | 2,451.00 | 18,511.00 | 33.66% |
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 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% |
Στους επόμενους πίνακες φαίνεται αναλυτικά πόσο επιβαρύνει ο φόρος και η εισφορά αλληλεγγύης το εισόδημα των μισθωτών/συνταξιούχων από το 2014 και μετά για ορισμένα κλιμάκια εισοδήματος.
Για εισόδημα 10.000 ευρώ.
Χωρίς Παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2015 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2016 | 10,000.00 | 300.00 | 0.00 | 300.00 | 3.00% | 9,700.00 | 97.00% | |
2017 | 10,000.00 | 300.00 | 0.00 | 300.00 | 3.00% | 9,700.00 | 97.00% | |
2018 | 10,000.00 | 300.00 | 0.00 | 300.00 | 3.00% | 9,700.00 | 97.00% | |
2019 | 10,000.00 | 300.00 | 0.00 | 300.00 | 3.00% | 9,700.00 | 97.00% | |
2020 | 10,000.00 | 123.00 | 0.00 | 123.00 | 1.23% | 9,877.00 | 98.77% | |
Με ένα παιδί | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2015 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2016 | 10,000.00 | 250.00 | 0.00 | 250.00 | 2.50% | 9,750.00 | 97.50% | |
2017 | 10,000.00 | 250.00 | 0.00 | 250.00 | 2.50% | 9,750.00 | 97.50% | |
2018 | 10,000.00 | 250.00 | 0.00 | 250.00 | 2.50% | 9,750.00 | 97.50% | |
2019 | 10,000.00 | 250.00 | 0.00 | 250.00 | 2.50% | 9,750.00 | 97.50% | |
2020 | 10,000.00 | 90.00 | 0.00 | 90.00 | 0.90% | 9,910.00 | 99.10% | |
Με δύο παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2015 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2016 | 10,000.00 | 200.00 | 0.00 | 200.00 | 2.00% | 9,800.00 | 98.00% | |
2017 | 10,000.00 | 200.00 | 0.00 | 200.00 | 2.00% | 9,800.00 | 98.00% | |
2018 | 10,000.00 | 200.00 | 0.00 | 200.00 | 2.00% | 9,800.00 | 98.00% | |
2019 | 10,000.00 | 200.00 | 0.00 | 200.00 | 2.00% | 9,800.00 | 98.00% | |
2020 | 10,000.00 | 0.00 | 0.00 | 0.00 | 0.00% | 10,000.00 | 100.00% | |
Με τρία παιδιά | έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2015 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2016 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2017 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2018 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2019 | 10,000.00 | 100.00 | 0.00 | 100.00 | 1.00% | 9,900.00 | 99.00% | |
2020 | 10,000.00 | 0.00 | 0.00 | 0.00 | 0.00% | 10,000.00 | 100.00% |
Για εισόδημα 15.000 ευρώ.
Χωρίς Παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 15,000.00 | 1,200.00 | 150.00 | 1,350.00 | 9.00% | 13,650.00 | 91.00% | |
2015 | 15,000.00 | 1,200.00 | 105.00 | 1,305.00 | 8.70% | 13,695.00 | 91.30% | |
2016 | 15,000.00 | 1,400.00 | 66.00 | 1,466.00 | 9.77% | 13,534.00 | 90.23% | |
2017 | 15,000.00 | 1,400.00 | 66.00 | 1,466.00 | 9.77% | 13,534.00 | 90.23% | |
2018 | 15,000.00 | 1,400.00 | 66.00 | 1,466.00 | 9.77% | 13,534.00 | 90.23% | |
2019 | 15,000.00 | 1,400.00 | 66.00 | 1,466.00 | 9.77% | 13,534.00 | 90.23% | |
2020 | 15,000.00 | 1,283.00 | 66.00 | 1,349.00 | 8.99% | 13,651.00 | 91.01% | |
Με ένα παιδί | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 15,000.00 | 1,200.00 | 150.00 | 1,350.00 | 9.00% | 13,650.00 | 91.00% | |
2015 | 15,000.00 | 1,200.00 | 105.00 | 1,305.00 | 8.70% | 13,695.00 | 91.30% | |
2016 | 15,000.00 | 1,350.00 | 66.00 | 1,416.00 | 9.44% | 13,584.00 | 90.56% | |
2017 | 15,000.00 | 1,350.00 | 66.00 | 1,416.00 | 9.44% | 13,584.00 | 90.56% | |
2018 | 15,000.00 | 1,350.00 | 66.00 | 1,416.00 | 9.44% | 13,584.00 | 90.56% | |
2019 | 15,000.00 | 1,350.00 | 66.00 | 1,416.00 | 9.44% | 13,584.00 | 90.56% | |
2020 | 15,000.00 | 1,250.00 | 66.00 | 1,316.00 | 8.77% | 13,684.00 | 91.23% | |
Με δύο παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 15,000.00 | 1,200.00 | 150.00 | 1,350.00 | 9.00% | 13,650.00 | 91.00% | |
2015 | 15,000.00 | 1,200.00 | 105.00 | 1,305.00 | 8.70% | 13,695.00 | 91.30% | |
2016 | 15,000.00 | 1,300.00 | 66.00 | 1,366.00 | 9.11% | 13,634.00 | 90.89% | |
2017 | 15,000.00 | 1,300.00 | 66.00 | 1,366.00 | 9.11% | 13,634.00 | 90.89% | |
2018 | 15,000.00 | 1,300.00 | 66.00 | 1,366.00 | 9.11% | 13,634.00 | 90.89% | |
2019 | 15,000.00 | 1,300.00 | 66.00 | 1,366.00 | 9.11% | 13,634.00 | 90.89% | |
2020 | 15,000.00 | 1,160.00 | 66.00 | 1,226.00 | 8.17% | 13,774.00 | 91.83% | |
Με τρία παιδιά | έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 15,000.00 | 1,200.00 | 150.00 | 1,350.00 | 9.00% | 13,650.00 | 91.00% | |
2015 | 15,000.00 | 1,200.00 | 105.00 | 1,305.00 | 8.70% | 13,695.00 | 91.30% | |
2016 | 15,000.00 | 1,200.00 | 66.00 | 1,266.00 | 8.44% | 13,734.00 | 91.56% | |
2017 | 15,000.00 | 1,200.00 | 66.00 | 1,266.00 | 8.44% | 13,734.00 | 91.56% | |
2018 | 15,000.00 | 1,200.00 | 66.00 | 1,266.00 | 8.44% | 13,734.00 | 91.56% | |
2019 | 15,000.00 | 1,200.00 | 66.00 | 1,266.00 | 8.44% | 13,734.00 | 91.56% | |
2020 | 15,000.00 | 940.00 | 66.00 | 1,006.00 | 6.71% | 13,994.00 | 93.29% |
Για εισόδημα 20.000 ευρώ.
Χωρίς Παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 20,000.00 | 2,300.00 | 200.00 | 2,500.00 | 12.50% | 17,500.00 | 87.50% | |
2015 | 20,000.00 | 2,300.00 | 140.00 | 2,440.00 | 12.20% | 17,560.00 | 87.80% | |
2016 | 20,000.00 | 2,500.00 | 176.00 | 2,676.00 | 13.38% | 17,324.00 | 86.62% | |
2017 | 20,000.00 | 2,500.00 | 176.00 | 2,676.00 | 13.38% | 17,324.00 | 86.62% | |
2018 | 20,000.00 | 2,500.00 | 176.00 | 2,676.00 | 13.38% | 17,324.00 | 86.62% | |
2019 | 20,000.00 | 2,500.00 | 176.00 | 2,676.00 | 13.38% | 17,324.00 | 86.62% | |
2020 | 20,000.00 | 2,483.00 | 176.00 | 2,659.00 | 13.30% | 17,341.00 | 86.71% | |
Με ένα παιδί | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 20,000.00 | 2,300.00 | 200.00 | 2,500.00 | 12.50% | 17,500.00 | 87.50% | |
2015 | 20,000.00 | 2,300.00 | 140.00 | 2,440.00 | 12.20% | 17,560.00 | 87.80% | |
2016 | 20,000.00 | 2,450.00 | 176.00 | 2,626.00 | 13.13% | 17,374.00 | 86.87% | |
2017 | 20,000.00 | 2,450.00 | 176.00 | 2,626.00 | 13.13% | 17,374.00 | 86.87% | |
2018 | 20,000.00 | 2,450.00 | 176.00 | 2,626.00 | 13.13% | 17,374.00 | 86.87% | |
2019 | 20,000.00 | 2,450.00 | 176.00 | 2,626.00 | 13.13% | 17,374.00 | 86.87% | |
2020 | 20,000.00 | 2,450.00 | 176.00 | 2,626.00 | 13.13% | 17,374.00 | 86.87% | |
Με δύο παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 20,000.00 | 2,300.00 | 200.00 | 2,500.00 | 12.50% | 17,500.00 | 87.50% | |
2015 | 20,000.00 | 2,300.00 | 140.00 | 2,440.00 | 12.20% | 17,560.00 | 87.80% | |
2016 | 20,000.00 | 2,400.00 | 176.00 | 2,576.00 | 12.88% | 17,424.00 | 87.12% | |
2017 | 20,000.00 | 2,400.00 | 176.00 | 2,576.00 | 12.88% | 17,424.00 | 87.12% | |
2018 | 20,000.00 | 2,400.00 | 176.00 | 2,576.00 | 12.88% | 17,424.00 | 87.12% | |
2019 | 20,000.00 | 2,400.00 | 176.00 | 2,576.00 | 12.88% | 17,424.00 | 87.12% | |
2020 | 20,000.00 | 2,360.00 | 176.00 | 2,536.00 | 12.68% | 17,464.00 | 87.32% | |
Με τρία παιδιά | έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 20,000.00 | 2,300.00 | 200.00 | 2,500.00 | 12.50% | 17,500.00 | 87.50% | |
2015 | 20,000.00 | 2,300.00 | 140.00 | 2,440.00 | 12.20% | 17,560.00 | 87.80% | |
2016 | 20,000.00 | 2,300.00 | 176.00 | 2,476.00 | 12.38% | 17,524.00 | 87.62% | |
2017 | 20,000.00 | 2,300.00 | 176.00 | 2,476.00 | 12.38% | 17,524.00 | 87.62% | |
2018 | 20,000.00 | 2,300.00 | 176.00 | 2,476.00 | 12.38% | 17,524.00 | 87.62% | |
2019 | 20,000.00 | 2,300.00 | 176.00 | 2,476.00 | 12.38% | 17,524.00 | 87.62% | |
2020 | 20,000.00 | 2,140.00 | 176.00 | 2,316.00 | 11.58% | 17,684.00 | 88.42% |
Για εισόδημα 30.000 ευρώ.
Χωρίς Παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 30,000.00 | 5,900.00 | 600.00 | 6,500.00 | 21.67% | 23,500.00 | 78.33% | |
2015 | 30,000.00 | 5,900.00 | 420.00 | 6,320.00 | 21.07% | 23,680.00 | 78.93% | |
2016 | 30,000.00 | 5,500.00 | 676.00 | 6,176.00 | 20.59% | 23,824.00 | 79.41% | |
2017 | 30,000.00 | 5,500.00 | 676.00 | 6,176.00 | 20.59% | 23,824.00 | 79.41% | |
2018 | 30,000.00 | 5,500.00 | 676.00 | 6,176.00 | 20.59% | 23,824.00 | 79.41% | |
2019 | 30,000.00 | 5,500.00 | 676.00 | 6,176.00 | 20.59% | 23,824.00 | 79.41% | |
2020 | 30,000.00 | 5,483.00 | 676.00 | 6,159.00 | 20.53% | 23,841.00 | 79.47% | |
Με ένα παιδί | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 30,000.00 | 5,900.00 | 600.00 | 6,500.00 | 21.67% | 23,500.00 | 78.33% | |
2015 | 30,000.00 | 5,900.00 | 420.00 | 6,320.00 | 21.07% | 23,680.00 | 78.93% | |
2016 | 30,000.00 | 5,450.00 | 676.00 | 6,126.00 | 20.42% | 23,874.00 | 79.58% | |
2017 | 30,000.00 | 5,450.00 | 676.00 | 6,126.00 | 20.42% | 23,874.00 | 79.58% | |
2018 | 30,000.00 | 5,450.00 | 676.00 | 6,126.00 | 20.42% | 23,874.00 | 79.58% | |
2019 | 30,000.00 | 5,450.00 | 676.00 | 6,126.00 | 20.42% | 23,874.00 | 79.58% | |
2020 | 30,000.00 | 5,450.00 | 676.00 | 6,126.00 | 20.42% | 23,874.00 | 79.58% | |
Με δύο παιδιά | Έτη | Εισόδημα | Φόρος Εισ | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 30,000.00 | 5,900.00 | 600.00 | 6,500.00 | 21.67% | 23,500.00 | 78.33% | |
2015 | 30,000.00 | 5,900.00 | 420.00 | 6,320.00 | 21.07% | 23,680.00 | 78.93% | |
2016 | 30,000.00 | 5,400.00 | 676.00 | 6,076.00 | 20.25% | 23,924.00 | 79.75% | |
2017 | 30,000.00 | 5,400.00 | 676.00 | 6,076.00 | 20.25% | 23,924.00 | 79.75% | |
2018 | 30,000.00 | 5,400.00 | 676.00 | 6,076.00 | 20.25% | 23,924.00 | 79.75% | |
2019 | 30,000.00 | 5,400.00 | 676.00 | 6,076.00 | 20.25% | 23,924.00 | 79.75% | |
2020 | 30,000.00 | 5,360.00 | 676.00 | 6,036.00 | 20.12% | 23,964.00 | 79.88% | |
Με τρία παιδιά | έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 30,000.00 | 5,900.00 | 600.00 | 6,500.00 | 21.67% | 23,500.00 | 78.33% | |
2015 | 30,000.00 | 5,900.00 | 420.00 | 6,320.00 | 21.07% | 23,680.00 | 78.93% | |
2016 | 30,000.00 | 5,300.00 | 676.00 | 5,976.00 | 19.92% | 24,024.00 | 80.08% | |
2017 | 30,000.00 | 5,300.00 | 676.00 | 5,976.00 | 19.92% | 24,024.00 | 80.08% | |
2018 | 30,000.00 | 5,300.00 | 676.00 | 5,976.00 | 19.92% | 24,024.00 | 80.08% | |
2019 | 30,000.00 | 5,300.00 | 676.00 | 5,976.00 | 19.92% | 24,024.00 | 80.08% | |
2020 | 30,000.00 | 5,140.00 | 676.00 | 5,816.00 | 19.39% | 24,184.00 | 80.61% |
Για εισόδημα 50.000 ευρώ.
Χωρίς Παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 50,000.00 | 14,300.00 | 1,000.00 | 15,300.00 | 30.60% | 34,700.00 | 69.40% | |
2015 | 50,000.00 | 14,300.00 | 1,000.00 | 15,300.00 | 30.60% | 34,700.00 | 69.40% | |
2016 | 50,000.00 | 13,900.00 | 2,076.00 | 15,976.00 | 31.95% | 34,024.00 | 68.05% | |
2017 | 50,000.00 | 13,900.00 | 2,076.00 | 15,976.00 | 31.95% | 34,024.00 | 68.05% | |
2018 | 50,000.00 | 13,900.00 | 2,076.00 | 15,976.00 | 31.95% | 34,024.00 | 68.05% | |
2019 | 50,000.00 | 13,900.00 | 2,076.00 | 15,976.00 | 31.95% | 34,024.00 | 68.05% | |
2020 | 50,000.00 | 13,900.00 | 2,076.00 | 15,976.00 | 31.95% | 34,024.00 | 68.05% | |
Με ένα παιδί | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 50,000.00 | 14,300.00 | 1,000.00 | 15,300.00 | 30.60% | 34,700.00 | 69.40% | |
2015 | 50,000.00 | 14,300.00 | 1,000.00 | 15,300.00 | 30.60% | 34,700.00 | 69.40% | |
2016 | 50,000.00 | 13,850.00 | 2,076.00 | 15,926.00 | 31.85% | 34,074.00 | 68.15% | |
2017 | 50,000.00 | 13,850.00 | 2,076.00 | 15,926.00 | 31.85% | 34,074.00 | 68.15% | |
2018 | 50,000.00 | 13,850.00 | 2,076.00 | 15,926.00 | 31.85% | 34,074.00 | 68.15% | |
2019 | 50,000.00 | 13,850.00 | 2,076.00 | 15,926.00 | 31.85% | 34,074.00 | 68.15% | |
2020 | 50,000.00 | 13,850.00 | 2,076.00 | 15,926.00 | 31.85% | 34,074.00 | 68.15% | |
Με δύο παιδιά | Έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 50,000.00 | 14,300.00 | 1,000.00 | 15,300.00 | 30.60% | 34,700.00 | 69.40% | |
2015 | 50,000.00 | 14,300.00 | 1,000.00 | 15,300.00 | 30.60% | 34,700.00 | 69.40% | |
2016 | 50,000.00 | 13,800.00 | 2,076.00 | 15,876.00 | 31.75% | 34,124.00 | 68.25% | |
2017 | 50,000.00 | 13,800.00 | 2,076.00 | 15,876.00 | 31.75% | 34,124.00 | 68.25% | |
2018 | 50,000.00 | 13,800.00 | 2,076.00 | 15,876.00 | 31.75% | 34,124.00 | 68.25% | |
2019 | 50,000.00 | 13,800.00 | 2,076.00 | 15,876.00 | 31.75% | 34,124.00 | 68.25% | |
2020 | 50,000.00 | 13,760.00 | 2,076.00 | 15,836.00 | 31.67% | 34,164.00 | 68.33% | |
Με τρία παιδιά | έτη | Εισόδημα | Φόρος Εισ. | Εισφορά αλληλ. | Σύνολο φόρων κ.λ.π. | Ποσοστό φόρων | Εισόδημα που απομένει | Ποσοστό εισοδ. που απομένει |
2014 | 50,000.00 | 14,300.00 | 1,000.00 | 15,300.00 | 30.60% | 34,700.00 | 69.40% | |
2015 | 50,000.00 | 14,300.00 | 1,000.00 | 15,300.00 | 30.60% | 34,700.00 | 69.40% | |
2016 | 50,000.00 | 13,700.00 | 2,076.00 | 15,776.00 | 31.55% | 34,224.00 | 68.45% | |
2017 | 50,000.00 | 13,700.00 | 2,076.00 | 15,776.00 | 31.55% | 34,224.00 | 68.45% | |
2018 | 50,000.00 | 13,700.00 | 2,076.00 | 15,776.00 | 31.55% | 34,224.00 | 68.45% | |
2019 | 50,000.00 | 13,700.00 | 2,076.00 | 15,776.00 | 31.55% | 34,224.00 | 68.45% | |
2020 | 50,000.00 | 13,540.00 | 2,076.00 | 15,616.00 | 31.23% | 34,384.00 | 68.77% |
Πηγή
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