As late as 2022, the tax on normals was subject to a normalized expenditure of 80% of their actual income, up to a maximum of €40,000, or €80,000 if they had at least one person insured on a full-time basis for a continuous period of at least five months.
Taxation of Normarians 2023
The new taxation of normarians in 2023 brings the following changes to taxation:
- For an after-hours s.p. (for persons who carry out an additional after-hours activity) and do not have an employee for at least 9 months, the normalised expenditure will be:
- 40 % of the revenue, but not more than € 20 000
- For those s.p.’s who are self-employed or have an employee for at least 9 months, the normalised expenditure will be:
- 80% of revenue for annual revenues of up to €35,000,
- 40% of revenue for annual revenue between €35,000 and €100,000, and
- 0% of revenue in the case of annual revenue over € 100.000.
The maximum allowable amount of normalised expenditure is therefore €54,000.
