Income tax natural persons

• personal allowances for the individuals, whose tax base is lower than 19,809 €, have been 3,803.33 € a year (316,94 € a month) ; if the tax base is higher than 19,809 €, the personal allowance is progressively reduced to nil and those individuals with an annual tax base exceeding 35,022,32 € are not entitled to any personal allowance;

• annual tax bonus for dependent children for the year 2017 has been set to 21,41 € / month

• in 2017 an individual may claim a dependent spouse allowance of up to 3,803.33 € annually. The spouse has to share the household and his/her actual annual income must not exceed 3,803.33 €. If the spouse has annual income of up to 3,803.33 €, personal allowance is reduced by the actual income. Spouse allowance may be claimed provided that the individual’s income doesn’t exceed 50,235.63 € in 2017. If it does, the available spouse allowance is progressively reduced;