There are various rates:
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Taxpayers |
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Tax rate
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A |
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B
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C
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D
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Single, separatedly living, divorced or widowed taxpayers
as well as double earners with
one spouse living abroad
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A 0*
+ levels for children |
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**
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Married sole earners or those living in legally and de facto
unseparated marriage
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B 0*
+ levels for children
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**
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Single, separatedly living, divorced or widowed taxpayers
who live together with children
|
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B 0*
+ levels for minor children
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**
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Married double earners living in unseparated marriage:
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- Husband
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C 0*
+ level for minors
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**
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- Wife
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C*
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**
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* if it is a main occupation or (generally) additional income
** if it is a sideline occupation or a certain additional income
