Contribution base capped at €105,300
The maximum annual contribution base for 2026 is €105,300 — the same figure that separates the 25.5% and 33% income-tax rates. Above it contributions count as solidarity tax.
Sources
Checked 18.09.2026 An informative summary of the 2026 rules with links to the sources. It does not replace the State Revenue Service's guidance or an accountant — re-check the rates at the start of each year.
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- Social contributions: 31.07% on the base, 10% on the excess
- Quarterly report: Report by the 17th, pay by the 23rd
- Annual declaration: 1 March – 1 June, tax by 23 June
- Allowances: €550 a month tax-free
- VAT: Register on passing €50,000
- The journal: Cabinet Regulation No. 322
- Expenses: Only with a supporting document
- Fixed assets: Over €1,000 — depreciation, not an expense
- Quiet quarters: No income, no report
- Sole trader (IK): An IK pays tax like any self-employed person
- Micro-enterprise tax: MUN — 25% of turnover, expenses not deducted