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Calculator
Gross to NetNet to Gross
What is Gross 1?What is Gross 2?Difference Gross 1 - 2
How is salary calculated?What is included in gross?What items are deducted?Salary calculation exampleMinimum salaryAverage salary
What taxes do I pay?Pension & Health ExplainedTax ratesSurtax – who pays it?Tax reliefs – who is entitled?Personal deduction – what is it?
Common calculation mistakesNegotiating gross salaryGross or net – which is better?How to increase net salary?Regional salary differences
Child tax reliefsReliefs for dependentsDisability reliefsHow to report tax reliefs?
Working from abroadRemote work and taxesWorking for a foreign companyDouble taxation

Surtax – Who Pays it and How Much?

In countries with such a system, <strong>Surtax</strong> on income tax is a mandatory local tax that you pay as an additional burden exclusively to the city or municipality where you have your registered residence (or habitual abode).

How Was it Calculated?

Surtax was not calculated as a percentage of the total gross salary, but was always calculated exclusively as a percentage of your income TAX amount. That is why it was colloquially called "tax on tax".

Formula:

Surtax = (Income Tax Amount) × (Surtax Rate)

Surtax Calculation Example:

  1. Suppose your city's surtax rate is 10%.
  2. The calculation resulted in a regular Tax obligation of 200.00 KM.
  3. Additional surtax would be 20.00 KM (10% of the amount of 200).
  4. The total burden for the employee then became 220.00 KM.

Where and Who Establishes it?

The level of the surtax percentage is usually determined by <em>local city or municipal assemblies/councils</em>. They didn't even have to prescribe it! Large cities traditionally have higher rates, while smaller, prosperous places often abolish it or keep it at 0% to attract residents.

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