The 7 changes in taxes coming in 2022

Abolition of solidarity contribution, maintenance of reduced insurance contributions, new objective values ​​and new ENFIA, as well as changes in the electronic evidence collection system, brings 2022.

From January 1, private sector employees will not pay a solidarity contribution, while thousands of interested parties will find that buying a property costs more.

A little later, around mid-February, the government will unveil the new property tax, with several landlords being asked to pay a higher tax, while others will see the ENFIA bill reduced. In 2022, as everything shows, ENFIA will start being paid from March, while it is possible that the tax returns for the incomes of 2021 will be submitted earlier.

At the same time, companies will be taxed at a reduced tax rate, which has been set at 22%, from 24%, while the tax advance for legal entities and legal entities is reduced to 80%.

What changes in 2022

1. The annual salary gain for employees ranges from 108 to 540 euros from the maintenance of reduced contributions and from 49 to 2,771 euros from the solidarity contribution (depending on the amount of earnings). For example, an employee with a gross salary of 1,000 euros (847 net) has an annual benefit of 132 euros from the reduction of insurance contributions. An employee with a gross salary of 1,200 euros (1,016 net) has an annual benefit of 207 euros (158 euros from the reduction of insurance contributions and 49 euros from the solidarity contribution).

2. On New Year’s Eve, the new objective values ​​of real estate are activated throughout the country. In more than 7,000 areas, prices are rising, dragging up taxes and fees. However, until January 31, 2022, taxpayers will be able to sign contracts for the sale, parental benefits and donations of real estate with the old fair values, provided that the relevant declarations have been submitted to the Tax Office by December 31, 2021. The remaining buyers will pay a higher transfer tax on the properties they buy and which are located in the 7,000 areas where the zone price is rising.

3. The unveiling of the new real estate tax will take place in mid-February and at the end of March the new ENFIA account will reach over 6.3 million property owners. Payment will be made in 10 or 12 monthly installments. The Ministry of Finance is planning an ENFIA calculation scale in which the additional tax has been incorporated, which will ensure a reduction, even a small one, for property owners located in areas where the zone price will increase from January 1, 2022. The political commitment of the government is in 2022 the majority of owners to pay less ENFIA. Those who are expected to pay more tax next year compared to this year are the owners of a property in an area where there is a very large increase in the price of the zone. The losers of 2022 will be mainly the property owners in the zones that entered the objective system for the first time, as the price increases reach up to 250%.

4. From January 2022 until 2025, 30% of the expenses incurred by taxpayers with electronic means of payment to specific professional sectors, and up to the amount of 5,000 euros per year, are deducted from the taxable income of individuals. The list of professions includes architects, lawyers, funeral homes, personal care and nursing services, cleaning and maintenance services, childcare, limousines and taxis, laundries, yacht rental services, consulting services, photographers, as well as gyms. With the new regulation, the tax reduction will reach up to 450 euros for taxpayers with an annual income of up to 10,000 euros, up to 1,100 euros for an annual income of 10,000 to 20,000 euros, up to 1,400 euros for income from 20,000 to 30,000 euros, up to 1,800 euros for income from 30,000 to 40,000 euros and up to 2,200 euros if the annual income exceeds 40,000 euros. At the same time, the annual expenses of each natural person for visits to doctors, dentists, orthodontists and veterinarians, as well as for examinations in private diagnostic centers and for other medical services, except the purchase of medicines and hospitalization, will be doubled (proof 100 will count for 200 euros) to cover 30% of the annual real income with electronic expenses.

5. The tax tax is also changing. The first draw will take place in January, handing out cash prizes of up to 50,000 euros. At Christmas, the big draw will take place with a prize of 100,000 euros. According to the changes promoted, every month 500 lucky people will win from 1,000 euros, 70 from 5,000 euros, 5 from 20,000 euros and a super lucky taxpayer will win 50,000 euros.

6. Businesses: Business profits will be taxed at a “cut” tax rate, which has been set at 22%, from 24%. The reduction of the tax advance for legal entities and legal entities to 80% also applies.

7. “Green” costs. Expenditures related to the promotion of the green economy, energy and digitization will be deducted from the gross income of small and medium-sized enterprises, increased by up to 100%.