Country;"Individual tax rate(s)";"Social tax rate(s)";"Major deductions & personal exemptions";"Annual filing requirement rules";"Definition of the tax base";"Is wage withholding a final tax?";"Is there a tax on interest income?";"Is there a tax on dividend income?";"How is income for a sole proprietorship taxed?"
Albania;"0%, 13%, 23%";"Employer: 13.9%, employee: 9.5%";;;"Worldwide income for residents; Albaniansource for nonresidents";No;Yes;"Yes (8%)";"Progressive rates or simplified tax depending on revenue size"
"Bosnia and Herzegovina";"10% flat";"Employer: 10.5%,  employee: 33%";;;"Territorial for both residents and nonresidents";Yes;"Varies by entity (usually exempt)";"Usually exempt";"Flat rate with minimum presumptive taxation"
Bulgaria;"10% flat";"Employer: ~18.92–19.62%,  employee: 13.78%";;;"Worldwide income for residents; Bulgariasource for nonresidents";Yes;"Yes (8%)";"Yes (5%)";"Personal income tax at 10% with deductible expenses"
Croatia;"20%, 30%";"Employer: 16.5%,  employee: 20%";;;"Worldwide income for residents; Croatiansource for nonresidents";Yes;"Yes (10%)";"Yes (10%)";"Taxed under PIT at progressive rates"
"Czech Republic";"15%, 23%";"Employer: 24.8%,  employee: 6.5%";;;"Worldwide income for residents; Czechsource for nonresidents";"Yes (for residents)";"Yes (15%)";"Yes (15%)";"Subject to PIT, with lump-sum expenses or real expenses"
Estonia;"20% flat";"Employer: 33%,  employee: 1.6%";"Basic exemption: €654/month; deductions for mortgage interest, training, pension contributions";"Mandatory if income not subject to withholding; optional to claim deductions";"Worldwide income for residents; Estoniansource for nonresidents";"Yes (for residents)";"Yes (some exemptions)";"No (if received from Estonian company)";"Taxed as personal income at 20%"
Hungary;"15% flat";"Employer: 13%,  employee: 18.5%";"Family tax benefit; personal allowance for severe disabilities; student tax credits";"Annual filing required unless income only from employment and pre-filled return accepted";"Worldwide income for residents; Hungarysource for nonresidents";Yes;"Yes (15%)";"Yes (15%)";"Personal income tax (15%) or flat-rate taxation (KATA)"
Kosovo;"0%, 4%, 8%, 10%";"Employer: 5%,  employee: 5%";;;"Worldwide income for residents; Kosovosource for nonresidents";Yes;"Yes (10%)";"Yes (10%)";"Progressive PIT or simplified regime"
Latvia;"20%, 23%, 31%";"Employer: 23.59%,  employee: 10.5%";"Personal allowance: €500/month; dependents allowance; education and medical costs";"Required if income from multiple sources or seeking refunds";"Worldwide income for residents; Latviansource for nonresidents";"Partially (depends on income)";"Yes (20%)";"No (0%)";"Progressive PIT or micro-enterprise tax regime"
Lithuania;"20%, 32%";"Employer: 1.77%,  employee: 19.5%";"Basic non-taxable amount: up to €625/month; additional for dependents, pension contributions";"Required if self-employed, or have income not fully taxed at source";"Worldwide income for residents; Lithuaniansource for nonresidents";"Yes (in most cases)";"Yes (15%)";"Yes (15%)";"Personal income tax with allowable deductions"
Moldova;"12% flat";"Employer: 24%,  employee: 6%";;;"Worldwide income for residents; Moldovasource for nonresidents";"Yes (for employment income)";"Yes (12%)";"Yes (6%)";"Taxed at 12% or fixed rate regime"
Montenegro;"9%, 15%";"Employer: 5.5%,  employee: 24%";;;"Worldwide income for residents; Montenegrosource for nonresidents";Yes;"Yes (15%)";"Yes (15%)";"Flat tax or business income regime"
"North Macedonia";"10% flat";"Employer: 18.4%,  employee: 18.4%";;;"Worldwide income for residents; localsource income for nonresidents";Yes;"Yes (10%)";"Yes (10%)";"Taxed at 10% with deduction options"
Poland;"12%, 32%";"Employer: ~20.48%,  employee: ~13.71%";"Tax-free allowance: PLN 30,000; deductions for children, donations, internet, pensions";"Most file annually; optional for flat tax individuals";"Worldwide income for residents; Polishsource for nonresidents";No;"Yes (19%)";"Yes (19%)";"Progressive PIT or flat tax options"
Romania;"10% flat";"Employer: ~2.25%-4%,  employee: 35%";;;"Worldwide income for residents; Romaniansource for nonresidents";Yes;"Yes (10%)";"Yes (8%)";"Flat rate tax or real income with 10% PIT"
Russia;"13%, 15%, 18%, 20%, 22%; 30% for non-residents";"Employer: ~30%,  employee: 13%";"For children; education, mortgage, medical costs eligible for some taxpayers";"Required for self-employed or foreign-sourced income; optional if taxed at source";"Worldwide income for residents; Russiansource for nonresidents";"Yes (for residents)";"Yes (13%/15%)";"Yes (13%–15%)";"Can choose between simplified (6%) or general taxation"
Serbia;"10%, 15%, 20%";"Employer: 16.65%,  employee: 19.9%";;;"Worldwide income for residents; Serbiasource for nonresidents";"Yes (generally)";"Yes (15%)";"Yes (15%)";"Flat rate or real income taxation"
Slovakia;"19%, 25%";"Employer: 35.2%,  employee: 13.4%";;;"Worldwide income for residents; Slovaksource for nonresidents";Yes;"Yes (19%)";"Yes (7%-35%, depending on residency)";"Progressive PIT or lump sum expenses method"
Slovenia;"16%, 26%, 33%, 39%, 50%";"Employer: 16.1%,  employee: 22.1%";;;"Worldwide income for residents; Sloveniasource for nonresidents";Partially;"Yes (27.5%)";"Yes (27.5%)";"Progressive PIT or flat-rate option"
Ukraine;"18% flat";"Employer: 22%,  employee: 1.5%";"Minimum subsistence level: UAH 2,481/month; dependent deductions";"Mandatory for entrepreneurs, foreign income earners, or refunds";"Worldwide income for residents; Ukrainesource for nonresidents";Yes;"Yes (18%)";"Yes (5%-9%)";"Simplified regimes (5% or 18%) or general PIT"