Annual GPM calculator
All income for the year together – salary, self-employment, MB payouts, rent, dividends – at the progressive rates: how much GPM for the year and whether there is tax to pay with the return.
ANNUAL GPM · 2026
How much GPM for the year – and will there be tax to pay?
From 2026 the rate depends on all income for the year together. Add income types one at a time – we show GPM by group and rate, the NPD recalculated from all income, and what is left to pay or comes back with the return.
Overpayment – refunded after the return€0.05Total GPM for the year €5,791.27, withheld during the year €5,791.32
Total GPM for the year€5,791.2719.3% of €30,000 annual income
Annual NPD€1,043.64Recalculated from all income for the year
- Left after GPM
- GPM: Salary and other employment-type income
| Item | 2026 |
|---|---|
| Annual income (GMP) | €30,000.00 |
| Annual NPD, recalculated from all income | €1,043.64 |
| Salary and other employment-type income · 20.0% | €5,791.27 |
| Total GPM for the year | €5,791.27 |
| Withheld and paid during the year | €5,791.32 |
| Overpayment, refunded after the return | €0.05 |
| Effective GPM rate | 19.3% |
| Progressive rates (the common income pool) | Taxable amount | GPM |
|---|---|---|
| at 20% | €28,956.36 | €5,791.27 |
Rules and parameters
- The common income pool (salary, 02 payouts, other non-employment income above 12 VDU, self-employment income above €42,500): 20% up to 36 VDU (€83,237.40), 25% up to 60 VDU (€138,729.00), 32% on the rest (GPMĮ art. 6 (1)).
- Other non-employment income (rent, interest, gains on asset sales, royalties, an MB member's civil-contract fee): 15% on the part up to 12 VDU (€27,745.80), the excess goes into the pool (art. 6 (2)). This part and self-employment income up to €42,500 are counted first towards the 36 VDU limit (art. 6 (11)).
- Self-employment: 20% with the tax credit – effectively 5% up to €20,000, rising to 20% at €42,500 (art. 18²). Dividends and MB profit share – 15%; Sodra sickness, maternity and similar benefits – 15%; neither group enters the pool, but both count towards annual income.
- Annual NPD: €8,964 when annual income (GMP) does not exceed 12 minimum wages (€13,836); above that, €8,964 − 0.49 × (GMP − €13,836); applied only to employment-type income (art. 20). GMP includes all taxable income, dividends and Sodra benefits included.
- Not included: business certificate income, farming, investment account income, the €500 and €2,500 tax-free thresholds, GPM relief for pension saving or life insurance, VSD and PSD. The automatically calculated GPM withheld assumes an even monthly salary; the exact figure is in GPM312 or your payslips.
Official sources
The calculation is indicative, under the 2026 GPMĮ rules. The exact figure is in VMI's pre-filled return; we will help you classify any unclear income.