\n| \n Brackets<\/b><\/p>\n<\/td>\n | \n Rate<\/b><\/p>\n<\/td>\n | \n 2024 Income<\/b><\/p>\n<\/td>\n | \n 2025 Income<\/b><\/p>\n<\/td>\n<\/tr>\n\n| \n Bracket 1<\/b><\/p>\n<\/td>\n | \n 25%<\/b><\/p>\n<\/td>\n | \n \u20ac0 \u2013 \u20ac15,820<\/p>\n<\/td>\n | \n \u20ac0 \u2013 \u20ac16,320<\/p>\n<\/td>\n<\/tr>\n | \n| \n Bracket 2<\/b><\/p>\n<\/td>\n | \n 40%<\/b><\/p>\n<\/td>\n | \n \u20ac15,820 \u2013 \u20ac27,920<\/p>\n<\/td>\n | \n \u20ac16,320 \u2013 \u20ac28,800<\/p>\n<\/td>\n<\/tr>\n | \n| \n Bracket 3<\/b><\/p>\n<\/td>\n | \n 45%<\/b><\/p>\n<\/td>\n | \n \u20ac27,920 \u2013 \u20ac48,320<\/p>\n<\/td>\n | \n \u20ac28,800 \u2013\u20ac49,840<\/p>\n<\/td>\n<\/tr>\n | \n| \n Bracket 4<\/b><\/p>\n<\/td>\n | \n 50%<\/b><\/p>\n<\/td>\n | \n > \u20ac48,320<\/p>\n<\/td>\n | \n > \u20ac49,840<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n \n \ud83d\udca1 Important:<\/b> Only the portion of your income that falls within each bracket is taxed at that rate.<\/p>\n\n 1.1 Note for complementary self-employed individuals<\/h2>\n a. General principle<\/h2>\nIf you have a complementary self-employed activity<\/b> (for example, you are employed full-time and run a small business on the side), the income from your side activity<\/b> is added<\/b> to your main income<\/b> (salary, etc.) to determine your total taxable income<\/b>.<\/p>\n This total is then taxed according to the progressive brackets<\/b>.<\/p>\n That means:<\/p>\n \n- \n
Lower income portions are taxed at lower rates,<\/p>\n<\/li>\n - \n
Higher income portions are taxed at higher rates.<\/p>\n<\/li>\n<\/ul>\n Even a small additional income can push part of your total income into a higher bracket<\/b>, but only the portion exceeding the threshold<\/b> is taxed at that higher rate.<\/p>\nb. Step-by-step calculation<\/h2>\n\n- \n
Determine<\/b> your professional income from the complementary activity (after deducting allowable expenses).<\/p>\n<\/li>\n- \n
Add<\/b> this income to your other taxable sources (salary, rental income, etc.).<\/p>\n<\/li>\n- \n
The sum<\/b> is your total taxable income<\/b>.<\/p>\n<\/li>\n- \n
Apply the progressive tax rates<\/b> to this total.<\/p>\n<\/li>\n- \n
Your marginal tax rate<\/b> (the rate on your last euro earned) might be high, but lower parts of your income still benefit from lower rates.<\/p>\n<\/li>\n<\/ol>\nc. Example<\/h2>\n Let\u2019s imagine the following situation:<\/p>\n \n- \n
Main job:<\/b> \u20ac45,000 per year (gross taxable)<\/p>\n<\/li>\n- \n
Complementary self-employed income:<\/b> \u20ac10,000 (after expenses)<\/p>\n<\/li>\n<\/ul>\n \u27a1\ufe0f Total taxable income = \u20ac45,000 + \u20ac10,000 = \u20ac55,000<\/b><\/p>\n \n Approximate tax calculation (2025 brackets):<\/b><\/p>\n | |