|
2025 |
2024 |
2023 |
2022 |
2021 |
| General percentages |
| Financial expence |
|
3,0% |
3,0% |
3,0% |
4,0% |
| Discount rate |
|
2,85% |
2,85% |
2,85% |
3,84% |
| Paid-up policy indexation |
|
6,48% |
10,84% |
2,51% |
0,39% |
| Pension supplement |
|
6,48% |
10,84% |
2,51% |
0,39% |
| Operating cost ITP 2 |
| - monthly provisions |
|
0,5386% |
0,4693% |
0,6462% |
0,6814% |
| - opening balance |
|
0,0285% |
0,031% |
0,0389% |
0,0374% |
| Balance interest ITP 2 |
|
3,36% |
3,36% |
-0,23% |
-0,13% |
| 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%* |
| Tax rate |
|
15,00% |
15,00% |
15% |
15% |
| Payroll tax |
| Deduction percentage |
|
2,108% |
1,241% |
0,136% |
0%** |
| Payroll tax |
|
24,26% |
24,26% |
24,26% |
24,26% |
| Average government borrowing rate the year before |
|
2,48% |
1,46% |
0,16% |
-0,07%* |
| Income base amount (iba) |
| 1 iba |
0 |
76,200 |
74,300 |
71,000 |
68,200 |
| 7,5 iba |
0 |
571,500 |
557,250 |
532,500 |
511,500 |
| 10 iba |
0 |
762,000 |
743,000 |
710,000 |
682,000 |
| 20 iba |
0 |
1,524,000 |
1,486,000 |
1,420,000 |
1,364,000 |
| 30 iba |
0 |
2,286,000 |
2,229,000 |
2,130,000 |
2,046,000 |
| Price base amount (pba) |
| 1 pba |
58,800 |
57,300 |
52,500 |
48,300 |
47,600 |
| 7,5 pba |
441,000 |
429,750 |
393,750 |
362,250 |
357,000 |
| 10 pba |
588,000 |
573,000 |
525,000 |
483,000 |
476,000 |
| 20 pba |
1,176,000 |
1,146,000 |
1,050,000 |
966,000 |
952,000 |
| 30 pba |
1,764,000 |
1,719,000 |
1,575,000 |
1,449,000 |
1,428,000 |
