| Data |
Slovakia |
Czech Republic |
Poland |
Hungary |
| The object of the tax |
Taxpayer with limited tax obligationand the taxpayer with unlimited tax obligation |
Identical |
Identical |
Identical |
| Taxpayer |
Individual or corporation whose income from the given activity are the subject taxation |
Identical |
Identical |
Identical |
| The subject of the tax |
Income from taxpayer's activities taxpayer and from his property and loading with him |
Identical |
Identical |
Identical |
| Tax base |
Difference between taxable income and expenditure according to provisions by law |
The sum by which revenue of taxpayer in tax period exceed expenses |
Difference between income and expenses |
Taxable income modified about items which may be added or deducted from it |
| Tax rate |
19% from the tax base, which is lower or equal to € 37,981.94 annually, 25% from the part higher than € 37,981.94 annually |
15% from the tax base, which is lower or equal to 141 764CZK annually, 23%from part of the base taxes which exceeds 141 764CZK annually |
17% from the tax base, which is lower or equal to 85 528PLN annually, 32% from the tax base which exceeds 85 528PLN annually |
15% from the tax base regardless of the sum |
| Tax bonus |
€ 278.64 per one nourished child per year |
1. nourished baby 15 204CZK annually, 2. nourished baby 19 404CZK annually, 3. and each other nourished baby 24 204 CZK annually. |
1. and 2. nourished baby 1,112.04PLN annually, 3. nourished baby 2,000.04PLN annually, 4. and each other nourished baby 2700PLN annually |
1. nourished baby 66 670HUF annually, 2. nourished baby 133 330HUF annually, 3. and each other nourished baby 220 000HUF annually. |
| Taxation period and deadline for tax confessions |
Taxation period is one calendar year and the deadline for tax concession is March 31 of the following year |
Taxation period is one calendar year and the deadline for tax concession is March 31 of the following year |
Taxation period is one calendar year and the deadline for tax concession is April 30 of the following year |
Taxation period is one calendar year and the deadline for tax concession is May 20 of the following year |
