Income and deductions used in the calculation of prepayments for 2020

Prepayments are based on the final tax assessment data for 2018. However, the business income has been raised by 8%.

If you have changed your prepayments during 2019, the prepayments for 2020 are based on recalculation. 

Tax base details for 2020

  • Income tax schedule for 2020 
  • Income tax rates in municipalities and parishes for 2020 
  • Municipal income tax of non-resident taxpayers 20.00%
  • Health care contribution
    • on wage and work income 0.68%
    • on pensions and benefits 1.65%.
  • Daily allowance contribution (for 16- to 67-year-olds)
    • 0% for wage earners whose annual income is under €14,574
    • 1.18% for wage earners whose annual income is €14,574 or more
    • 1.33% for self-employed individuals whose annual income is €14,574 or more
    • 0.15% for self-employed individuals whose annual income is under €14,574
  • Public Broadcasting Tax 2.50%
  • Tax rate on capital income
    • 30% up to €30,000
    • 34% on the amount exceeding €30,000

More information on the health care contribution and daily allowance contribution of the health insurance

Prepayments can be changed

You can ask for your prepayments to be changed or cancelled up until the completion of your tax assessment. Your prepayment instalments remain in effect until you receive a new decision.

See the instructions for requesting changes to prepayments