Numbers and percentages

2024 2023 2022 2021 2020
General percentages
Financial expence 3,0% 3,0% 3,0% 4,0% 4,0%
Discount rate 2,85% 2,85% 2,85% 3,84% 3,84%
Paid-up policy indexation 6,48% 10,84% 2,51% 0,39% 1,45%
Pension supplement 6,48% 10,84% 2,51% 0,39% 1,45%
Operating cost ITP 2
- monthly provisions 0,4693% 0,6462% 0,6814% 0,6168%
- opening balance 0,031% 0,0389% 0,0374% 0,0390%
Balance interest ITP 2 3,36% -0,23% -0,13% 0,2%
Credit insurance
Redemption cost 0,225% 0,225% 0,225%
Redemption cost (eligible collateral) 0,135% 0,135% 0,135%
Redemption cost (foundation or bank guarantee) 0,045% 0,045% 0,045%
Yield tax
Yield tax 0,3720% 0,2190% 0,075%* 0,075%* 0,075%*
Tax rate 15,00% 15,00% 15% 15% 15%
Payroll tax
Deduction percentage 2,108% 1,241% 0,136% 0%** 0,0255%
Payroll tax 24,26% 24,26% 24,26% 24,26% 24,26%
Average government borrowing rate the year before 2,48% 1,46% 0,16% -0,07%* 0,03%*
Income base amount (iba)
1 iba 76,200 74,300 71,000 68,200 66,800
7,5 iba 571,500 557,250 532,500 511,500 501,000
10 iba 762,000 743,000 710,000 682,000 668,000
20 iba 1,524,000 1,486,000 1,420,000 1,364,000 1,336,000
30 iba 2,286,000 2,229,000 2,130,000 2,046,000 2,004,000
Price base amount (pba)
1 pba 57,300 52,500 48,300 47,600 47,300
7,5 pba 429,750 393,750 362,250 357,000 354,750
10 pba 573,000 525,000 483,000 476,000 473,000
20 pba 1,146,000 1,050,000 966,000 952,000 946,000
30 pba 1,719,000 1,575,000 1,449,000 1,428,000 1,419,000