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 |