NPD calculator
Which tax-exempt amount applies to your salary in 2026 and how it changes in 2027 – with the GPM saved and a table of common salaries.
TAX-EXEMPT AMOUNT · 2026–2027
What NPD applies to your salary and how will it change in 2027?
Enter the gross salary – we show this year's and next year's NPD, how much GPM it saves and the salary at which it stops.
Monthly NPD 2026€331.97You save €66.39 GPM a month · NPD reaches zero at €2,677.49
Monthly NPD 2027€377.05+€45.08 compared with 2026 · +€9.02 more take-home pay a month
Annual NPD€3,983.642026, if you have no other income. The annual return recalculates it from all income for the year – other income reduces it.
| Gross | NPD 2026 | NPD 2027 | Difference | Take-home |
|---|---|---|---|---|
| €1,153 | €747.00 | €747.00 | +€0.00 | +€0.00 |
| €1,245 | €701.92 | €747.00 | +€45.08 | +€9.02 |
| €1,400 | €625.97 | €671.05 | +€45.08 | +€9.02 |
| €1,600 | €527.97 | €573.05 | +€45.08 | +€9.02 |
| €1,800 | €429.97 | €475.05 | +€45.08 | +€9.02 |
| €2,000 | €331.97 | €377.05 | +€45.08 | +€9.02 |
| €2,200 | €233.97 | €279.05 | +€45.08 | +€9.02 |
| €2,400 | €135.97 | €181.05 | +€45.08 | +€9.02 |
| €2,600 | €37.97 | €83.05 | +€45.08 | +€9.02 |
| €2,700 | €0.00 | €34.05 | +€34.05 | +€6.81 |
| €2,800 | €0.00 | €0.00 | +€0.00 | +€0.00 |
Rules and parameters
- 2026: NPD €747 when the salary does not exceed the minimum wage (€1,153). Above that, NPD = €747 − 0.49 × (salary − €1,153); it reaches zero at €2,677.49.
- 2027 (proposal): minimum wage €1,245 as the Government proposed to the Tripartite Council; the NPD formula is unchanged – €747 − 0.49 × (salary − €1,245), zero at €2,769.49. From 2027 each child adds €1,044 of annual NPD, applied only in the annual return (first in 2028).
- Annual NPD: €8,964 a year when annual income does not exceed 12 minimum wages (€13,836); above that, €8,964 − 0.49 × (annual income − €13,836). Annual income includes all taxable income, not just the salary.
- Reduced working capacity: a fixed €1,127 (0–25%) or €1,057 (30–55%) NPD a month. The GPM saved is calculated at the 20% rate.
- Take-home – the NPD difference multiplied by the 20% GPM rate.
The 2027 figures follow the Government's proposal; we will update them once the acts are adopted.
Official sources
- VMIapplying the tax-exempt amount (Article 20 of the Law on Personal Income Tax)
- VMIpersonal income tax rates from 2026
- Sodracontribution rates from 1 January 2026
- ActGovernment Resolution No 700 on the 2026 minimum monthly wage
- SADMMinistry of Social Security and Labour: minimum wage from 2027 – €1,245 (Government proposal)
- ActGPMĮ art. 20 – NPD formula and the extra NPD for children from 2027