Rates, costs

Value added tax (VAT)

21% - the standard rate, 
9% and 5% - in same cases

Corporate income tax

15% - the standard rate
5%  - for micro companies

Dividend tax

15% for legal persons

20% for private persons

Personal income tax

15%

Social security contributions

3% pension insurance - emploee's contribution

6% health insurance - employee's contribution

30,98% -31,7% employer's contribution

Real property tax

from 0,3 % to 1 %

Main excise taxes

Tax object: ethyl alcohol and alcohol drinks, manufactured tobacco, energy drinks, fuel, electricity