Progressive GPT

For the sake of clarity, here’s a reminder of how the progressive VAT rates will be applied in 2026, based on a person’s income.

The rate will depend on the level of annual income – the higher the income, the higher the rate of tax.

Proceeds from the sale of assets are also included in the total and can therefore affect the rate in the year in which they are received.

Important to know:

Dividends are always taxed at 15% and are not included in the progressive tax calculation
Wages are subject to rates of 20%, 25% and 32%
You can ask your employer to apply a higher rate if your income exceeds the thresholds
For lump sum Class A benefits, the rate applies only to the amount of that benefit

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