Horizontally reduction of direct taxes by 2 percentage points
The main axis is the horizontal decrease by 2 percentage points of all scale coefficients (except 9%). In the step of 10,000–20,000 euros the rate falls from 22% to 20%. For families the benefits are reinforced: in the same step the coefficient is limited to 18% with one child, 16% to two, 9% to three and is reset for many children. An additional 39% intermediate coefficient for 40,000–60,000 euros is introduced to “break” the jump to the high stages.
For employees up to 25 years of age, a zero tax of up to 20,000 euros is established, while the reduced rate of 9% in the same range is applied from 26 to 30 years.