Agricultural Activity Tax Calculator 2023

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Persons self-employed under an individual activity certificate are required to keep records, fill in the income-expenditure accounting journal of individual entrepreneurship, submit the annual income tax return and pay the amount of income tax due as calculated therein.

2023 monthly VDU – €1,684.90.

2023 PIT rate (individual activity under certificate)
Taxable income from individual activity under a certificate is taxed using the following PIT rates:

  • 5% — for annual taxable income not exceeding €20,000;
  • from 5% to 15% — for annual taxable income from €20,000 to €35,000 (progressive rate applies);
  • 15% — for annual taxable income exceeding €35,000.

Taxable income is calculated by subtracting allowable deductions (actual expenses or 30% standard rate) from individual activity income.
Except:

  • income taxed with a fixed PIT amount (when operating under a business license);
  • other exceptions established by the PIT law.

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Persons carrying out individual activities can issue document forms free of charge:

  • Proforma invoices;
  • Commercial offers;
  • Transfer-acceptance acts;
  • Bills of lading.