Capital income
Capital income is the income generated through the possession of wealth, such as rental income, gains from selling an asset, dividend income, certain interest income, proceeds from a life insurance contract, and the share of profits of an investment fund. Capital income also includes the capital-income portion of forestry income and the capital-income portion of business income and the income of a partner in a consortium. That is, income derived from investments that the taxpayer has made is taxed as capital income.
Tax rate on capital income
| Up to €30,000 | 30 % |
|---|---|
| Over €30,000 | 34 % |
Page last updated 3/2/2018