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You can earn a certain amount of income each year, called your Personal Allowance, before you need to pay any Income Tax. In general, everyone gets the same Personal Allowance of £12,570 for the year 2021-2022. However, you might get less if your income is over £100,000 or if you owe tax from a previous tax year. You might also get an increased Personal Allowance if you have overpaid tax in a previous tax year.

How much can you earn before you need to pay Income Tax?

In the UK, the tax system is based on marginal tax rates. This means it’s worked out as a percentage of income you earn inside certain thresholds and you don’t pay the same amount of tax on everything you earn.

As an employee:

  • You pay nothing on earned income up to £12,570 for tax year 2021-22;
  • You then pay 20% on anything you earn between £12,571-£50,270 for 2021-22;
  • You’ll pay 40% Income Tax on earnings between £50,271-£150,000 for 2021-22;
  • For earnings above £150,001, you pay 45% tax.

* This assumes you have the standard Personal Allowance of £12570 which is the amount you can earn before paying tax. Your Personal Allowance might be higher, for example if you’ve claimed certain allowances or if you’ve paid too much tax. It could also be lower for example, if you earn over £100,000, the standard Personal Allowance of £12,570 is reduced by £1 for every £2 of income.

For example, if you earn £52,000 a year*, you pay:

  • nothing on the first £12,570
  • 20% (£7,540) on the next £37,700
  • 40% (£692) on the next £1,730

If you live in Scotland, income tax rates are different.

  • You pay nothing on earned income up to £12,570 for tax year 2021-22;
  • You then pay 19% on anything you earn between £12,570-£14,667 for 2021-22;
  • You’ll pay 20% Income Tax on earnings between £14,667-£25,296 for 2021-22;
  • You’ll pay 21% Income Tax on earnings between £25,296 - £43,662 for 2021-22
  • You’ll pay 41% Income Tax on earnings between £43,662-£150,000 for 2021-22;
  • For earnings above £150,001, you pay 46% tax.

What’s the difference between gross and net pay?

If you’re an employee, the money you earn (your salary or hourly wage) is called your gross pay. When deductions from gross pay such as tax and National Insurance are taken off, the amount you are left with is your net pay. You can see your gross pay and any deductions (if applicable) on the payslip provided by your employer.

How is tax and National Insurance paid?

If your earned income is greater than your Personal Allowance, you must pay income tax. In general, your Personal Allowance amount is spread evenly across your pay packets for the year and your employer will take out tax before giving you your pay. They know how much to take out through a system called PAYE (Pay As You Earn). If it turns out at the end of the year you have paid too much tax, you can get a refund; too little and you will have to pay extra, usually in the following tax year.

Your employer will also make National Insurance deductions from your pay. These are calculated on a weekly or monthly basis, or however frequently you get paid. Unless there has been a mistake, you cannot claim back any of the National Insurance you pay, even if your earnings fall later in the year.

How PAYE works

When you start a new job, you’ll either need to provide a P45 form from your last job, or complete HMRC’s new starter checklist, which you can get from your employer. These forms tell HM Revenue & Customs (HMRC) that you’ve started work and will be used to create your personal tax code. Your tax code then informs your employer how much tax to take from your pay. PAYE might also be used to collect tax on your earnings from any other income you have.

What is a tax code and how is it worked out?

Your tax code is normally the amount you can earn without paying tax, divided by 10, with a letter added.

For example:

Tax code: 1185L

1185 becomes £11,850 earned before tax.

The amount of tax you pay depends on:

  • How much income you have;
  • How much tax you’ve already paid in the year;
  • Your Personal Allowance.

Different people have different tax codes, depending on their circumstances.

Every year, HMRC sends out a Coding Notice telling you what your tax code is and how much tax you’ve paid.

You can also find your tax code on your payslip. It’s usually made up of a few numbers and a letter.

Tax Codes

  • L – You're entitled to the basic tax-free Personal Allowance
  • M – Marriage Allowance: you've received a transfer of 10% of your partner's Personal Allowance
  • N – Marriage Allowance: you've transferred 10% of your Personal Allowance to your partner
  • 0T – Your Personal Allowance has been used up, or you've started a new job and don't have a form P45, or you didn't give your new eployer the details they need to give you a tax code
  • BR – All your income from this job or pension is taxed at the basic rate (usually used if you've got more than one job or pension)
  • D1 – All your income from this job or pension is taxed at the additional rate (usually used if you've got more than one job or pension)
  • NT – You're not paying any tax on this income

Do you have the right tax code?

Sometimes your tax code may not be correct for your circumstances. For example, if you started work recently and your correct tax code hasn’t been adjusted before your first pay day, you may be on an ‘emergency tax code’. This means you might not be given the right Personal Allowance for you at outset.

How do I check my tax code?

To make sure you have the correct tax code you can check your code matches the Personal Allowance you expect to be receiving.

Tax codes

You can also find out more information on how the numbers and letters in your tax code relate to your pay by visiting the Money and Tax section of www.direct.gov.uk or by contacting HMRC on 0300 200 3300

A guide to understanding tax codes, allowances and reliefs can be found on the following UK Government website: https://www.gov.uk/government/publications/rates-and-allowances-income-tax. Don't assume that your tax code is correct as many aren't!

Benefits in kind

Sometimes your employer may offer employee benefits such as a company car or health insurance as part of your remuneration package. These are known as ‘benefits in kind’. You may need to pay tax on the value of these benefits.

  • Some benefits are always tax-free, such as employer contributions into a pension scheme for you, or childcare vouchers up to a limit.
  • Some benefits are always taxable. For example, products that your employer lets you have for free or below cost price.
  • For some benefits it depends. For example, season-ticket loans are taxable if the value of all employer loans you get is more than £10,000 for the year.

The content of this article does not constitute individual financial advice.

Everyone, with the exception of the self-employed, is required to pay ‘Pay As You Earn’(PAYE) tax. Your employer will calculate how much income tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) you must pay based on your marital status and whether you have dependants. You will also be entitled to allowances which can be offset against your tax liability.

How is my Tax calculated?

In Ireland, the tax system is based on marginal tax rates. That means it’s worked out as a percentage of income you earn inside certain thresholds – you don’t pay the same amount of tax on everything you earn.

As an employee the tax system is explained as follows:

Income Tax

2021

Standard Rate

20%

Higher Rate

40%
   

Standard Rate Band

 

Single/Widowed

No dependent children

With dependent children

€35,300

€39,300

Married/Civil Partners - one income

€44,300

Married/Civil Partners - two incomes

*Increase is lower of €25,550 and income of lower earning spouse.

€44,300

+ €26,300
   

Tax Credits

  

Single Person

€1,650

Married/Civil Partners

€3,300

Widowed/Surviving Civil Partners (no dependent children)

€2,190

Additional Credit for One Parent Family, Widowed & Other

€1,650

Employee Credit

€1,650

Note: There are other credits, however those listed in the above table are the most common among PAYE employees.

PRSI Rates and Benefits for 2019

Employees pay 4% on all income.

Note: Employees earning less than €352 pw are exempt from PRSI. Tapered PRSI relief if weekly earnings are between €352 and €424, with no PRSI relief if weekly earnings are over €424.

USC Income 2019

2019 rates

First €12,012

0.5%

Next €7,862

2%

Next €50,170

4.5%*

Balance

8%

For example, if you are a single person earning €40,000 a year, you pay:

  • 20% on €35,300 and 40% on (€40,000 less €35,300), a total of €8,940
  • You deduct your tax credits of €3,300 (i.e. €1650 x 2)
  • Deduct PRSI of 4% of €40,000 i.e. €1,600
  • USC based on the table above up to €40,000 gives a further tax liability of €1,123
  • Total tax liability is €8,363 and net annual income of €31,637

What’s the difference between gross and net pay?

If you’re an employee, the money you earn (your salary or hourly wage) is called your gross pay. When deductions from gross pay like income tax, PRSI and USC have been taken off, the amount you receive is called your net pay. You can see what your gross pay was and how much has been taken off (if anything) on your payslip.

How is tax and National Insurance paid?

In general, your Allowance is spread evenly across your pay packets for the year and your employer will take out tax before giving you your pay. They know how much to take out through a system called PAYE (Pay As You Earn). If it turns out at the end of the year you have paid too much tax, you can get a refund; too little and you will have to pay extra.

How PAYE works

When you start your new job, your new employer will notify Revenue of your start date. This will create a new employment record for you and let your new employer access up-to-date tax credits and tax rate bands for you. Before starting your new job, your previous employer will enter your leaving date and details of your final pay and deductions into Revenue’s online system. You will then be able to log into Revenue’s myAccount service and view your pay and tax details for your old job.

If you are starting your first job in Ireland, you must register it in the jobs and pensions section of Revenue’s online service myAccount. You can find more information about how to do this in our document on online services for PAYE taxpayers.

What is a tax code?

TAX CODE: The tax code used to calculate your tax (PAYE). N = Normal / Cumulative Basis, W = Week 1 / Month 1 Basis,
E = Emergency Basis.

PRSI Tax codes can be located at this link: http://www.welfare.ie/en/Pages/What-are-the-PRSI-classes.aspx

Benefits in kind

Sometimes your employer will offer benefits like a company car or health insurance as part of your remuneration package. These are known as ‘benefits in kind’. You might need to pay tax on the value of these benefits.

  • Some benefits are always tax-free, such as employer contributions into a pension scheme for you
  • Some benefits are always taxable. For example, goods that your employer lets you have for free or below cost price.

The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information.

Personal income tax in Singapore is based on a progressive structure. Find out what which income types are taxable, and which are not. And if you are a non-resident in Singapore, how does the Singapore personal income tax apply to you.

Personal income tax rate in Singapore is one of the lowest in the world. To determine the Singapore income tax liability of an individual, you need to first determine the tax residency and amount of chargeable income and then apply the progressive resident tax rate to it.

Key points of Singapore income tax for individuals include:

  • Singapore follows a progressive resident tax rate starting at 0% and ending at 22% above S$320,000.
  • There is no capital gain or inheritance tax.
  • Individuals are taxed only on the income earned in Singapore. The income earned by individuals while working overseas is not subject to taxation barring a few exceptions.
  • Tax rules differ based on the tax residency of the individual.
  • Tax filing due date for individuals is April 15 of each year. Income tax is assessed based on a preceding year basis.

By visiting the Inland Revenue Authority of Singapore website https://www.iras.gov.sg/irashome/default.aspx you will find a;; the latest information on taxes for residents and non-residents.

Disclaimer: The information is brought to you by Aon Singapore Pte Ltd, registration number 198301525W. Aon Singapore Pte Ltd is a registered insurance broker and exempt financial adviser regulated by the Monetary Authority of Singapore. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information.

Tax is paid annually and usually split into two payments. It is important to understand how your tax is calculated to ensure you are not paying too much.

Further information can be found on the Inland Department Website (https://www.ird.gov.hk/eng/tax/ind.htm) and the Government tax calculator (https://www.gov.hk/en/residents/taxes/etax/services/tax_computation.htm).

Disclaimer: The information is brought to you by Aon Hong Kong Limited. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent later. You should always consult primary or more accurate or more up-to-date sources of information.

Income Tax is a tax on a person's income, emoluments, profits arising from property, practice of profession, conduct of trade or business or on the pertinent items of gross income specified in the Tax Code of 1997 (Tax Code), as amended, less the deductions if any, authorized for such types of income, by the Tax Code, as amended, or other special laws.

Individuals Required to File Income Tax Returns

  • Resident citizens receiving income from sources within or outside the Philippines
  • Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year
  • Employees deriving purely compensation income regardless of the amount, whether from a single or several employers during the calendar year, the income tax of which has not been withheld correctly (i.e. tax due is not equal to the tax withheld) resulting to collectible or refundable return
  • Self-employed individuals receiving income from the conduct of trade or business and/or practice of profession
  • Individuals deriving mixed income, i.e., compensation income and income from the conduct of trade or business and/or practice of profession
  • Individuals deriving other non-business, non-professional related income in addition to compensation income not otherwise subject to a final tax
  • Individuals receiving purely compensation income from a single employer, although the income of which has been correctly withheld, but whose spouse is not entitled to substituted filing
  • Non-resident citizens receiving income from sources within the Philippines
  • Aliens, whether resident or not, receiving income from sources within the Philippines

For further information you can visit the Bureau of Internal Revenue website https://www.bir.gov.ph/index.php/tax-information/income-tax.html

Disclaimer: The information is brought to you by Aon Insurance & Reinsurance Brokers Philippines Inc., registration number 96590. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information.

In China, income tax rate is progressive: the more you earn, the more tax you will pay. Your taxable income includes: base salary, bonuses and commissions, allowances, contributions to social security, etc. The tax range is currently between 3% & 45%.

It is always wise to refer to government websites or international accounting firms like the one below to see the very latest information concerning tax rules and rates. http://taxsummaries.pwc.com/ID/Peoples-Republic-of-China-Individual-Taxes-on-personal-income

Disclaimer: The information is brought to you by Aon Hewitt Consulting (Shanghai) Co. Ltd. registration number 310000400102466. The information does not take into account the specific investment objectives, financial situation or particular needs of any particular person who may be in receipt of the materials. Accordingly, it should not be relied on or treated as a substitute for specific advice concerning individual situations. Please seek advice from a financial adviser regarding the suitability of any investment product taking into account your specific investment objectives, financial situation or particular needs before you make a commitment to purchase an investment product. You are also recommended to obtain such other professional advice where appropriate. The information is provided in good faith and believed to be accurate as of the time of compilation. We do not undertake an obligation to update the materials or to correct any inaccuracy that may become apparent at a later time. You should always consult primary or more accurate or more up-to-date sources of information.

在中国，个人所得税税率是累进的：您挣得越多，要缴的税就越多。您的应税收入包括：基本工资、奖金和佣金、津贴、社保缴费等。个税税率目前为3%-45%。 为确保正确纳税，您可以访问政府网站或如下国际会计师事务所网站，查阅有关税则和税率的最新信息。http://taxsummaries.pwc.com/ID/Peoples-Republic-of-China-Individual-Taxes-on-personal-income 免责声明：以上信息由怡安翰威特咨询（上海）有限公司（注册号310000400102466）提供。由于未考虑可能接收该信息的任何特定人士的具体投资目标、财务状况或特殊需求，因此，上述信息不能代替针对个别情况的具体建议。在您决定购买某投资产品之前，请考虑您的具体投资目标、财务状况或特殊需求，并向理财顾问咨询相关投资产品的适用性。此外，建议您在必要时获取其他专业建议。以上信息出于善意提供，在汇编时确认准确。我司无义务在今后更新相关信息或更正发现的不准确信息。用户应不时查阅各种信息来源，以获取准确的最新一手信息。
W Polsce system opodatkowania skalą podatkową oparty jest na progresji. Oznacza to, że im więcej zarobisz, tym większy podatek zapłacisz. W Polsce metoda progresji oparta jest na dwóch progach podatkowych – 17% i 32%. To który z nich należy zastosować zależy od wysokości osiągniętych dochodów. Stosowanie pierwszego i drugiego progu podatkowego w 2020 roku przedstawia poniższa tabela:
Podstawa odliczenia podatku Podatek
Do 85 528 zł 17% - kwota zmniejszająca podatek
Powyżej 85 528 zł 14 539,76 zł podatku + 32% nadwyżki ponad 85 528 zł - kwota zmniejszająca podatek
Powyżej 1 000 000 zł 14 539,76 zł podatku + 32% nadwyżki ponad 85 528 zł minus kwota zmniejszająca podatek + dodatkowe 4% od nadwyżki ponad 1 000 000 zł podstawy
Pierwszy próg podatkowy przeznaczony jest dla podatników, których dochody w danym roku podatkowym nie były wyższe niż 85 528 zł, natomiast po przekroczeniu tej kwoty obowiązuje już drugi próg podatkowy. Dla przykładu, jeżeli roczny dochód wynosi 100 000 zł to:
  • do 85 528 zł – podatnik płaci 17%,
  • od 85 529 zł do 100 000 zł (14 472 zł) – podatnik płaci 32%
Termin składania deklaracji podatkowych dla osób fizycznych to 30 kwietnia każdego roku. Podatek dochodowy jest obliczany na podstawie roku poprzedniego. Kwota zmniejszająca podatek Jest to kwota, którą odlicza się od zaliczek na podatek dochodowy od osób fizycznych. Jej wysokość zależy od osiągniętego dochodu i w 2020 roku wynosi:
Podstawa opodatkowania Kwota zmniejszająca podatek
do 8 000 zł 1 360 zł (podatek = 0 zł)
od 8 000 zł do 13 000 zł 1 360 zł - [834,88 zł x (podstawa obliczenia podatku – 8000 zł) / 5000 zł]
od 13 000 zł do 85 528 zł 525,12 zł
od 85 528 zł do 127 000 zł 525,12 zł - [525,12 zł x (podstawa obliczenia podatku – 85 528 zł) / 41 472 zł]
od 127 000 zł 0 zł
Kwota wolna od podatku Jest to kwota, która jest zwolniona z opodatkowania. W 2020 roku wynosi ona 8 000 zł. Oznacza to, że jeżeli w ciągu roku podatkowego dochód podatnika nie przekroczy wskazanej kwoty, to nie będzie on musiał płacić żadnego podatku dochodowego. Z kwoty wolnej od podatku można skorzystać również w przypadku, gdy osiągnięty dochód jest wyższy niż 8 000 zł. Wspólne rozliczenie z małżonkiem Podatnik może podjąć decyzję o wspólnym rozliczeniu podatkowym z małżonkiem. Jest to szczególnie atrakcyjne rozwiązanie, gdy jedno ze współmałżonków rozlicza się w pierwszy progu (17%), a drugie w drugim progu (32%), a różnica między ich dochodem jest znaczna, co pozwala pomniejszyć wartość nadwyżki zobowiązanej do opodatkowania stawką 32%. Przy wspólnym rozliczeniu, dochody małżonków sumują się, a następnie są dzielone przez dwa. Dopiero wtedy stosowana jest skala podatkowa. Otrzymany wynik mnoży się przez dwa, co daje właściwą kwotę podatku, od której można odliczyć ulgi od podatku. Podatek liniowy Istnieje możliwość rozliczenia podatkowego według 19% stawki liniowej (stan na 2020 r.). Może to być atrakcyjne rozwiązanie dla osób, których roczny dochód systematycznie co roku znacznie przekracza pierwszy próg podatkowy. Aon Polska Sp. z o.o. jest brokerem ubezpieczeniowym działającym na podstawie zezwolenia na prowadzenie działalności brokerskiej ubezpieczeniowej nr 244 i reasekuracyjnej nr 1/R/97, wpisanym do rejestru brokerów prowadzonego przez Komisję Nadzoru Finansowego pod numerem 00000052/U. Aon Polska Sp. z o.o. ma siedzibę w Al. Jerozolimskich 96, 00-807 Warszawa, Polska i jest wpisana w rejestrze przedsiębiorców przez Sąd Rejonowy dla m.st. Warszawy w Warszawie, XII Wydział Gospodarczy Krajowego Rejestru Sądowego pod numerem KRS 0000177321, NIP: 5260002151. Ten artykuł ma wyłącznie charakter informacyjny i nie stanowi porady ani doradztwa
Zorg dat u inzicht en overzicht hebt en houdt in uw belastingzaken en eventuele toeslagen. Zo komt u niet voor verrassingen te staan en weet u zeker dat u ook krijgt waar u recht op heeft. Waar u aan de ene kant belasting moet betalen komt u aan de andere kant misschien in aanmerking voor een toeslag. Omdat dit twee verschillende loketten zijn en u een toeslag zelf moet aanvragen kan het zijn dat u ten onrechte een toeslag niet ontvangt. Inkomstenbelasting: het boxenstelsel Wat is inkomstenbelasting? Laten we beginnen met de inkomstenbelasting. Iedereen die in Nederland woont en inkomsten geniet, betaalt in principe inkomstenbelasting. In Nederland worden de inkomstenbronnen onderverdeeld in 3 categorieën. Deze 3 categorieën worden boxen genoemd. Vanwege deze indeling wordt het Nederlandse belastingstelsel het boxenstelsel genoemd. De hoogte van het belastingtarief hangt af van de bron van inkomen, de hoogte van het inkomen (rekening houdend met eventuele aftrekposten). Het totale bedrag aan inkomstenbelasting bestaat uit het saldo van de 3 boxen. Uit welke boxen bestaat het boxenstelsel? Zoals hierboven beschreven, is het Nederlandse inkomstenbelastingstelsel verdeeld in 3 boxen. Box 1: belastbaar inkomen uit werk en woning In box 1 worden de inkomens uit werk (loon, onderneming, uitkering, overige werkzaamheden) en eigen woning (eigen woning forfait) bij elkaar opgeteld. Van dit bedrag mogen de aftrekposten afgetrokken worden (zoals hypotheekrente en uitgaven voor inkomensvoorzieningen, studiekosten etc.). Over het saldo is inkomstenbelasting verschuldigd, waarbij het tarief hoger wordt naarmate het saldo hoger is. Box 2: belastbaar inkomen uit aanmerkelijk belang In box 2 wordt het inkomen uit aanmerkelijk belang belast. Er is sprake van een aanmerkelijk belang als een belastingplichtige (al dan niet samen met zijn of haar partner), ten minste 5% van de aandelen bezit van een vennootschap. Hierbij wordt ook indirect aandelenbezit meegeteld. Het inkomen uit aanmerkelijk belang kan bijvoorbeeld bestaan uit dividend en winst uit verkoop van aandelen. Van dit bedrag mogen eventuele kosten afgetrokken worden. Over het saldo is inkomstenbelasting verschuldigd. Box 3: belastbaar inkomen uit sparen en beleggen In box 3 wordt het inkomen uit sparen en beleggen belast. Een belastingplichtige dient op 1 januari van een jaar het saldo van bezittingen en schulden uit te rekenen. Over het saldo dient de belastingplichtige, zodra het bedrag uitkomt boven een bepaald basisbedrag, vermogensbelasting te betalen. Uw saldo op 1 januari is dus een belangrijke peildatum. Meer informatie over de inkomstenbelasting: Hyperlink Nibud --> https://www.nibud.nl/consumenten/inkomstenbelasting/ Aftrekposten en kortingen Voordat de belasting wordt berekend is het belangrijk dat je eerst goed kijkt of je niet in aanmerking komt voor aftrekposten en of kortingen. Een deel van deze kortingen krijg je automatisch de andere moet je aanvragen. Kijk voor alle informatie op de site van de belastingdienst --> hyperlink: https://www.belastingdienst.nl/wps/wcm/connect/nl/aftrek-en-kortingen/aftrek-en-kortingen Belasting Uiteindelijk wordt op basis van een schijventarief berekend hoe veel belasting je betaald. Op de site van de belastingdienst of het Nibud staan de actuele tarieven. Toeslagen Dan nu de toeslagen, heeft u recht op een toeslag? Er zijn een aantal toeslagen waar u eventueel recht op heeft.
  • Huurtoeslag
  • Kindgebonden budget
  • Zorgtoeslag
  • Kinderopvangtoeslag
Samen met uw toeslagpartner is uw toetsingsinkomen van belang. In plaats van een heel artikel te lezen kunt u dit direct controleren met de handige tool die het Nibud heeft ontwikkeld. Hyperlink: https://berekenuwrecht.nibud.nl.
한국종합소득세 한국은 개인의 각종 소득을 종합하여 과세하는 소득세 방식을 채택하고 있습니다. “종합 소득세”로 지칭되는 이 방식은 개인의 사정을 고려할 수 있으며, 개인의 조세부담능력에 일치하는 과세가 가능하다는 특징이 있습니다. 종합소득세는 이자소득, 배당소득, 사업소득(부동산 임대), 근로소득, 연금소득, 그리고 기타 소득을 합산한 금액입니다. 위 6가지 항목이 합산된 종합 소득금액에서 개인의 사정에 따라 다양한 소득공제가 가능합니다. 직장인에게 가장 일반적인 소득 공제는 기본 인적공제 (본인, 배우자, 부양가족), 연금보험료 공제등이 있습니다. 종합소득금액에서 소득공제를 제한 후 금액을 종합소득과세표준금액이라고합니다. 계산된 과세표준금액에 종합소득세 세율을 곱하는데, 적용방법은과세표준X 세율– 누진공제액입니다. 즉 과세표준이 1,200만원 이하일 경우, 6% 수준의 세율을 적용 받으나, 5억원을 초과하게 되는 경우, 42%의 세율을 적용받게 됩니다. 자세한 내역은 아래 도표 참고 바랍니다.
과세표준 세율 누진공제
12백만원 이하 6% -
12백만원 초과 46백만원 이하 15% 1,080,000 원
46백만원 초과 88백만원 이하 24% 5,220,000 원
88백만원 초과 1.5억원 이하 35% 14,900,000 원
1.5억원 초과 3억원 이하 38% 19,400,000 원
3억원 초과 5억원 이하 40% 25,400,000 원
5억원 초과 42% 35,400,000원
일반적으로 12월에 근로 소득에 대한 연말정산이 이루어지며, 이외 추가적인 종합소득세가 있을 경우 5월에 세금신고가 이루어집니다. 본 소득세제 관련 안내는 2020년 3월 현재 일반적으로 알려져 있는 사항을 요약 정리한 내용으로 언제든지 변경될 수 있으며, 어떠한 경우에도 법적 효력을 가진 법률 권고나 조언으로 간주되어서는 안됩니다. Aon은 고객에게 법적 효력을 가지는 어떠한 권고나 조언을 제공할 수도 없으며, 제공하지도 않습니다. 소득세제 관련 자세한 사항은 국세청홈페이지(www.nts.go.kr)를 참고하여 주시고, 세무전문가와 상의하여 주시기 바랍니다. 무료 인스턴트 HTML 코드 편집기로 작성된 웹 콘텐츠입니다. 더 많은 기능을 사용하려면 회원 가입을하십시오.
Belirli bir geliri olan kişiler, gelirlerine göre devlete gelir vergisi ödemekle yükümlüdür. Bir işverene bağlı çalışan ve karşılığında ücret geliri elde eden işçiler kazançları üzerinden gelir vergisi vermek zorundadır. Çalışanlar vergi mükellefidir. Ancak bu bildirimi yapmak işverenin görevidir. Çalışanın ücretini hesaplayıp ödeyen işveren, ücretin gelir vergisini de hesaplayıp çalışanın maaşından keser ve kalanı çalışana öder. Gelir vergisini ise resmi mercilere aktarır. Kaynak: https://www.gib.gov.tr/taxonomy/term/80385 Vergi yüzdesi kümulatif tutara göre tanımlanır. Bu şekilde yıl sonuna doğru vergi oranı artar. Vergi basamakları yıllık olarak belirlenir ve Ocak ayında anons edilir. 1.1.2020 itibariyle limitler aşağıdaki gibidir:
Kumülatif Rakam Vergi Yüzdesi
22,000 TL ye kadar %15
22,000 TL den 49,000 TL ye kadar %20
49,000 TL den 180,000 TL ye kadar %27
180,000 TL den 600,000 TL ye kadar %35
600,000 den fazla %40
Kaynak: https://www.pwc.com.tr/tr/hizmetlerimiz/vergi/bultenler/2019/2020-yili-gelir-vergisi-rakamlari.html
People with a certain income are obliged to pay income tax to the state according to their earnings. The employee who is working for an employer under a contract and who earn wage income has to pay income tax on the earnings. Employees are taxpayers. However, it is the employer's duty to make this notification. The employer, who calculates and pays the employee's wages, also deducts the income tax from the salary of the employee and pays the remainder to the employee. The employer transfers the income tax to the authorities. Source: https://www.gib.gov.tr/taxonomy/term/80385 Tax percentage is defined according to accumulated amount. In this way, the tax rate increases towards the end of the year. Tax layers is annually adjusted and it is announced to public in each January. As of 1.1.2020, the limits are as followings:
Accumulated amount Tax Percentage
Until TRY 22,000 15%
From TRY 22,000 to TRY 49,000 20%
From TRY 49,000 to TRY 180,000 27%
From TRY 180,000 to TRY 600,000 35%
Over TRY 600,000 40%
Source: https://www.pwc.com.tr/tr/hizmetlerimiz/vergi/bultenler/2019/2020-yili-gelir-vergisi-rakamlari.html
Income Tax – The Isle of Man operates a simple taxation regime with 2 tax rates for individual personal income. The standard (or lower) rate is 10% and the upper rate is 20%. The standard rate (10%) tax threshold is £6,500 for a single person, £13,000 per couple. The remaining balanced is taxed at the upper rate. There is a tax cap of £175,000 for an individual and £350,000 for a jointly assessed couple. There are personal allowances, for the 2020/2021 tax year, the personal allowance for a single person is £14,250 and for a jointly assessed couple £28,500.

Le taux d’imposition varie entre 14 et 45 % selon la tranche d’imposition à laquelle on appartient.

Les cinq tranches du barème d’imposition sur les revenus vont de 0 à 45 %. En 2019, le barème est le suivant :

Proportion du revenu imposable

Taux d’imposition

0 - 9 964 €

0 %

9 964 - 27 519 €

14 %

27 519 - 73 779 €

30 %

73 779 - 156 244 €

41 %

156 244 € et plus

45 %

Il est bon de noter que l’impôt sur le revenu est désormais prélevé à la source, ce qui réduit le salaire net perçu par l’employé à la fin de chaque mois.

Avantages en nature

Dans la pratique, l’application seule du barème ne suffit pas pour calculer l’impôt sur le revenu. Dans la plupart des cas, le plafond du revenu imposable basé sur le quotient familial attribué aux familles et la décote sur l’impôt théorique doivent également être pris en compte.

Du har nogle muligheder for at optimere det beløb, du betaler i skat, til din fordel ved at justere din pensionsordning.
Dette gælder især, hvis du betaler topskat.
Hvis din månedsløn er højere end 48.100 kroner, beskattes den del af din indkomst, der overstiger dette beløb, med topskat.
Du har mulighed for at reducere din beskatning, hvis du indbetaler flere penge til en pensionsopsparing, idet disse ekstra indbetalinger ikke tæller med i din årsindtægt. I stedet for at betale topskat af pengene nu, betaler du i de fleste tilfælde kun bundskat af pengene, når du går på pension.
Forskellen mellem bundskat og topskat er cirka 15,5 %.
Desuden beskattes eventuelle afkast, som du opnår fra investeringer i en pensionsordning, med en mindre sats, end hvis du investerer private midler. Dette gælder, uanset hvilken skattesats din indkomst beskattes med.

日本の所得税率は累進課税制を採っています。つまり、収入が多ければ多いほど、税率も高くなるということです。一般に課税対象の給与所得には、給与、賞与、その他会社から受け取るすべての支払いが含まれます。現行の税率の範囲は5%～45%です。国税庁のウェブサイトで、ご自分の給与に適用される最新の税率を確認しましょう。
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm

日本の雇用主は、毎月の給与計算で所得税を源泉徴収し、従業員に代わって徴収税額を管轄の税務署に納付することを義務付けられています。その税額は、簡易化した方式で計算するため、雇用主は毎年12月に各従業員について年末調整も行います。多くの場合（その従業員の給与が2,000万円以上の場合などを除き）、従業員は他に何もする必要はありません。

課税対象となる給与所得は、給与明細上の総額ではありません。その中から、数種類の金額を控除することができるのです。例えば、保険料の金額（社会保障および大部分の私保険）、住宅ローン返済額や個人型確定拠出年金の積立額を控除できます。

国税庁のウェブサイトで、控除項目に関する最新情報を確認しましょう。
[概要および主な控除項目について]
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1100.htm

[住宅ローン返済額について]
https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/1213.htm

国税の所得税に加えて、住民税もすべての居住者に適用されます（現在、給与額に関係なく全従業員に約10%の税率が適用されています）。 雇用主は、毎月の給与計算で住民税額を源泉徴収しますが、住民税の計算方法は国税の所得税の計算方法と異なります。

各地方自治体で各住民の前年度の所得に対する一定の額を住民税として決定し、納付を依頼するのです。大抵の場合、雇用主は6月から翌年5月までの住民税額を12等分した額を源泉徴収します。

住民税について詳しくは、お住まいの地方自治体のウェブサイトをご覧ください。

Di Indonesia, ada berbagai macam pajak yang harus dibayarkan oleh para pelaku bisnis, investor, dan semua pembayar pajak serta entitas pembayar pajak lainnya. Ini termasuk pajak korporasi, pajak penghasilan pribadi, pajak pemotongan, perjanjian pajak, pajak pertambahan nilai (PPN), pajak penjualan barang mewah, pajak bea dan cukai, dan pajak properti dan konstruksi.

Pajak penghasilan pribadi di Indonesia adalah pajak yang dikumpulkan dari perorangan dan dikenakan pada berbagai sumber pendapatan seperti gaji, pensiun, bunga, dan dividen. Pendapatan pajak penghasilan pribadi adalah sumber pendapatan yang signifikan bagi pemerintah Indonesia. Setiap perusahaan wajib pajak bertanggung jawab untuk menghitung segala pajak yang harus dipotong dari gaji, membayar pajak-pajak ini kepada otoritas pajak setiap bulan, dan memberi karyawan perhitungan pajak tahunan.

Indonesia menggunakan sistem pajak pendapatan global untuk pengenaan pajak penghasilan pribadi. Ini artinya orang-orang yang menjadi wajib pajak di Indonesia harus membayar pajak kepada pemerintah Indonesia tidak hanya atas pendapatan yang mereka dapatkan dari pekerjaan mereka di Indonesia, tetapi juga pada pendapatan yang mereka dapatkan dari pekerjaan mereka di luar negeri.

Orang-orang yang bekerja di Indonesia tetapi bukan penduduk hanya bertanggung jawab untuk membayar pajak penghasilan pribadi kepada pemerintah Indonesia atas penghasilan yang mereka peroleh di Indonesia. Bergantung pada ketentuan perjanjian pajak yang berlaku antara Indonesia dan negara tempat wajib pajak berada, sebagian dari mereka tidak akan membayar pajak sama sekali di Indonesia. Oleh karena itu, penting bagi karyawan asing untuk mengetahui kewajiban pajak mereka di Indonesia dan untuk dapat menentukan sistem pajak mana yang akan berlaku bagi mereka bersama dengan setiap pengecualian yang memenuhi syarat mereka.

Untuk perhitungan pajak penghasilan pribadi di Indonesia, upah karyawan dikategorikan sebagai penghasilan kotor dan pajak dihitung, dipotong dari staf, dan dibayarkan ke kantor pajak melalui sistem perbankan. Upah karyawan dikategorikan sebagai penghasilan bersih dan dihitung untuk menentukan jumlah penghasilan kotor, setelah itu pajak dihitung untuk menetapkan jumlah yang tersisa pada jumlah bersih yang dinyatakan dalam surat kerja. Pajak atas jumlah bersih kemudian dihitung dan dianggap sebagai tunjangan. Karyawan secara pribadi bertanggung jawab atas kompensasi dari perusahaan dan meminta perusahaan untuk menunjukkan kepada mereka tanda terima pembayaran pajak bulanan.

Individu Diwajibkan untuk Membayar Pajak Penghasilan Pribadi

Seorang wajib pajak penghasilan pribadi adalah penduduk atau bukan penduduk Indonesia. Seorang individu dianggap sebagai penduduk pajak penghasilan pribadi di Indonesia jika orang tersebut telah berada di Indonesia selama setidaknya 183 hari dalam jangka waktu 12 bulan, telah berada di Indonesia kapan saja selama tahun fiskal dan bermaksud untuk tinggal dalam jangka waktu yang lama, atau memiliki bukti keinginan untuk tinggal di Indonesia dalam jangka panjang.

Oleh karena itu, kriteria utama untuk menentukan status wajib pajak di Indonesia bukanlah kewarganegaraan, melainkan durasi tinggal atau masa tinggal yang diinginkan. Seorang ekspatriat yang merupakan penduduk pajak akan diperlakukan sebagai warga negara sampai hari keberangkatan.

Bukan penduduk dikenakan pajak pemotongan 20% atas pendapatan yang diperoleh di Indonesia.

Orang yang Dibebaskan dari Pajak Penghasilan Pribadi

Beberapa orang asing tidak dianggap sebagai wajib pajak Indonesia karena status hukum khusus mereka walaupun mereka tinggal di Indonesia selama lebih dari 183 hari per tahun atau tinggal dan berencana untuk tetap di Indonesia. Orang-orang tersebut dibebaskan dari pembayaran pajak penghasilan pribadi Indonesia. Mereka termasuk orang-orang berikut:

  • Staf diplomatik dan konsuler dari luar negeri, jika mereka tidak melakukan kegiatan bisnis di luar negeri dan negara asal mereka, memperpanjang hubungan timbal balik kepada staf diplomatik dan konsuler di Indonesia
  • Personil militer dan staf sipil layanan bersenjata asing
  • Perwakilan organisasi internasional; identitas para wakil ini disebutkan oleh Menteri Keuangan pada kesempatan tertentu

Tarif Pajak Normal: Pendapatan tahunan kena pajak untuk setiap wajib pajak individu dikenakan tarif progresif sebagai berikut:

  • 50 juta rupiah atau kurang - 5%
  • 50 juta hingga 250 juta rupiah - 15%
  • 250 juta hingga 500 juta rupiah - 25%
  • Lebih dari 500 juta rupiah - 30%

Disarankan untuk merujuk ke situs web pemerintah atau perusahaan akuntansi internasional. Untuk informasi lebih lanjut, Anda dapat mengunjungi:

https://www2.deloitte.com/content/dam/Deloitte/id/Documents/tax/id-tax-indonesian-tax-guide-2019-2020-en.pdf

https://taxsummaries.pwc.com/indonesia/individual/taxes-on-personal-income

https://www.paulhypepage.co.id/personal-income-tax-in-indonesia/

https://en.wikipedia.org/wiki/Taxation_in_Indonesia

 Penafian: Informasi ini dipersembahkan untuk Anda oleh PT Aon Indonesia, Lisensi No. Kep-243/KMK.017/1997 . Informasi ini tidak mempertimbangkan tujuan investasi khusus, kondisi finansial, atau kebutuhan khusus orang tertentu yang mungkin menerima rujukan ini. Oleh karena itu, informasi ini tidak boleh dijadikan dasar atau pengganti nasihat khusus mengenai kondisi seseorang. Silakan meminta saran dari penasihat keuangan mengenai produk investasi yang sesuai dengan mempertimbangkan tujuan investasi, kondisi keuangan, atau kebutuhan khusus sebelum Anda berkomitmen untuk membeli produk investasi apa pun. Anda juga disarankan untuk meminta saran profesional lain jika diperlukan. Informasi ini disediakan dengan itikad baik dan diyakini akurat pada saat penyusunan. Kami tidak berkewajiban untuk memperbarui materi atau membetulkan ketidakakuratan yang mungkin ditemukan di kemudian hari. Anda sebaiknya selalu menggunakan sumber informasi utama atau yang lebih akurat atau lebih mutakhir.