Page 58 - CEE Tax Guide 2025

Labour-related tax burdens in the CEE region

The first two charts below show the wage-related tax supposing that one of the partners earns double of the
burdens in each country, for two different scenarios: average wage in the private sector while the other
for an individual working in the private sector, earning earns a minimum wage and they have 2 children. The
the average wage and having no family ties and for demonstration of the tax wedge is particularly suitable
someone with the same salary circumstances but for comparison, as it shows how the overall level
who has three children. The third chart presents of taxes relative to wage costs differs in the respective
the net income in the case of joint (family) taxation, jurisdiction in the case of average wages.

Monthly average wage in private sector and no family ties (EUR)

100%
100% 60%

80%
45%

60%
30%
40%

15%
20%

0% 0%
Czech Republic
Montenegro
Albania
Kosovo Kazakhstan North Macedonia Uzbekistan BiH (RS) Greece Bulgaria Moldova Kyrgyzstan Serbia Ukraine Estonia BiH (FBiH) Lithuania Croatia Hungary Romania Poland Slovenia Latvia Austria Germany Slovakia

Net salary Contributions and taxes paid by the employee
Contributions and taxes paid by the employer Tax wedge

Monthly average wage in private sector with 3 children (EUR)
100% 60%
100%

80%
45%

60%
30%
40%

15%
20%

0% 0%
Kosovo Kyrgyzstan Bulgaria Uzbekistan Hungary Latvia Albania Croatia Moldova North Macedonia BiH (RS) Slovakia Ukraine Kazakhstan Slovenia Serbia Poland Austria Lithuania Estonia BiH (FBiH) Romania Germany
Greece
Montenegro
Czech Republic

Net salary Contributions and taxes paid by the employee
Contributions and taxes paid by the employer Tax wedge

Central and Eastern European tax guide 2025 Forvis Mazars 58