Numbers and percentages

2026 2025 2024 2023 2022
General percentages
Financial expence 3,0% 3,0% 3,0% 3,0% 3,0%
Discount rate 2,85% 2,85% 2,85% 2,85% 2,85%
Paid-up policy indexation 0,89% 1,6% 6,48% 10,84% 2,51%
Pension supplement 0,89% 1,6% 6,48% 10,84% 2,51%
Operating cost ITP 2
- monthly provisions 0,6094% 0,5386% 0,4693% 0,6462%
- opening balance 0,0321% 0,0285% 0,031% 0,0389%
Balance interest ITP 2 1,38% 3,85% 3,36% -0,23%
Credit insurance
Redemption cost 0,225% 0,225% 0,225% 0,225%
Redemption cost (eligible collateral) 0,135% 0,135% 0,135% 0,135%
Redemption cost (foundation or bank guarantee) 0,045% 0,045% 0,045% 0,045%
Yield tax
Yield tax 0,3540% 0,3225% 0,3720% 0,2190% 0,075%*
Tax rate 15% 15% 15% 15% 15%
Payroll tax
Deduction percentage 2,006% 1,828% 2,108% 1,241% 0,136%
Payroll tax 24,26% 24,26% 24,26% 24,26% 24,26%
Average government borrowing rate the year before 2,36% 2,15% 2,48% 1,46% 0,16%
Income base amount (iba)
1 iba 83,400 80,600 76,200 74,300 71,000
7,5 iba 625,500 604,500 571,500 557,250 532,500
10 iba 834,000 806,000 762,000 743,000 710,000
20 iba 1,668,000 1,612,000 1,524,000 1,486,000 1,420,000
30 iba 2,502,000 2,418,000 2,286,000 2,229,000 2,130,000
Price base amount (pba)
1 pba 59,200 58,800 57,300 52,500 48,300
7,5 pba 444,000 441,000 429,750 393,750 362,250
10 pba 592,000 588,000 573,000 525,000 483,000
20 pba 1,184,000 1,176,000 1,146,000 1,050,000 966,000
30 pba 1,776,000 1,764,000 1,719,000 1,575,000 1,449,000