# Do EU officials pay tax? - Link: https://euemployment.eu/do-eu-officials-pay-tax/ - Published: 2026-10-15T21:55:35+02:00 - Author: Ben **EU officials do not pay national EU member states’ taxes from their salaries. However, EU officials pay a ‘Solidarity Levy’ of 6% and a ‘Community Tax’ that ranges between 8% and 45% of their ‘basic salary’. ** > Officials and other servants of the Union shall be liable to a tax for the benefit > of the Union on salaries, wages and emoluments paid to them by the Union, in accordance > with the conditions and procedure laid down by the [European Parliament](https://euemployment.eu/glossary/european-parliament/) > and the Council, acting by means of regulations in accordance with the ordinary > legislative procedure and after consultation of the institutions concerned. ** > They shall be exempt from national taxes on salaries, wages and emoluments paid > by the Union.** > Article 12 ([Protocol 7 on the privileges and immunities of the European Union](https://eur-lex.europa.eu/eli/treaty/tfeu_2012/pro_7/oj), > which is an annex to the Treaty on the Functioning of the European Union) If EU officials receive “outside income”, e.g., by renting out property in their home country, they will pay all the same taxes as other citizens of their tax residence country. Besides these two taxes, EU officials also have a number of other deductions from their salaries: * Pension contribution (~9,7% of their [basic salary](https://euemployment.eu/glossary/basic-salary/)) * Health insurance contribution (~1,70% of their [basic salary](https://euemployment.eu/glossary/basic-salary/)) * Accident cover (~0,10% of their [basic salary](https://euemployment.eu/glossary/basic-salary/)) * Unemployment insurance (~0,81% of their [basic salary](https://euemployment.eu/glossary/basic-salary/)) **This article will explain how much is the [Solidarity Levy](https://euemployment.eu/glossary/solidarity-levy/) and the [Community Tax](https://euemployment.eu/glossary/community-tax/).** ![How much do EU officials earn](https://euemployment.eu/wp-content/uploads/2022/ 03/How-much-do-EU-officials-earn-1-1024x576.jpg) Curious about pay in EU institutions? Read** “[How much do EU officials earn?](https://euemployment.eu/how-much-do-eu-officials-earn/)“** ## Solidarity Levy For most EU officials, the [Solidarity Levy](https://euemployment.eu/glossary/solidarity-levy/) is 6% of the [basic salary](https://euemployment.eu/glossary/basic-salary/). The [Solidarity Levy](https://euemployment.eu/glossary/solidarity-levy/) is 7% for officials in [grade](https://euemployment.eu/glossary/grade/) [AD15](https://euemployment.eu/glossary/ad-15/), [step](https://euemployment.eu/glossary/grade/) 2, and above. This higher [Solidarity Levy](https://euemployment.eu/glossary/solidarity-levy/) rate affects maybe a few hundred EU officials in the very highest EU jobs like Directors General of [European Commission](https://euemployment.eu/glossary/european-commission/) DGs. Let’s take a very common position in the [European Commission](https://euemployment.eu/glossary/european-commission/)– an Administrator in [grade](https://euemployment.eu/glossary/grade/) 5. The **basic monthly salary in [grade](https://euemployment.eu/glossary/grade/) [AD5](https://euemployment.eu/glossary/ad-5/) is EUR 5453,02**. This means that the person would pay a **[Solidarity Levy](https://euemployment.eu/glossary/solidarity-levy/) of EUR 327.18 **from its monthly salary. The [Solidarity Levy](https://euemployment.eu/glossary/solidarity-levy/) is temporary measure that was introduced on 1 January 2014 and is supposed to end on 31 December 2023. It is not clear whether application of the [Solidarity Levy](https://euemployment.eu/glossary/solidarity-levy/) will be extended. ## Community Tax The [Community Tax](https://euemployment.eu/glossary/community-tax/) ranges from 8% to 45% of an EU official’s [basic salary](https://euemployment.eu/glossary/basic-salary/). The [Community Tax](https://euemployment.eu/glossary/community-tax/) is similar to income tax in EU countries. The formula for the [Community Tax](https://euemployment.eu/glossary/community-tax/) is included in this [Regulation](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A01968R0260-20021003). The EUR values in the image below refer to the tax levied proportionally to the daily amount of [basic salary](https://euemployment.eu/glossary/basic-salary/). ![](https://euemployment.eu/wp-content/uploads/2023/11/image-5.png) _EU Community Tax rate in proportion to amount of basic salary | Source: Article 4 of the Regulation (EEC, EURATOM, ECSC) No 260/68 of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities_ If you assume that there are 22 working days in months, you get the following ** monthly [Community Tax](https://euemployment.eu/glossary/community-tax/) **values: * 8.00% tax on basic salaries between EUR 438.02 and 7,731.12 * 10.00% tax on basic salaries between EUR 7,731.34 and 10,649.98 * 12.50% tax on basic salaries between EUR 10,649.20 and 12,205.38 * 15.00% tax on basic salaries between EUR 12,206.60 and 13,859.34 * 17.50% tax on basic salaries between EUR 13,859.56 and 15,415.74 * 20.00% tax on basic salaries between EUR 15,414.96 and 16,922.62 * 22.50% tax on basic salaries between EUR 16,923.24 and 18,479.68 * 25.00% tax on basic salaries between EUR 18,481.90 and 19,986.56 * 27.50% tax on basic salaries between EUR 19,987.38 and 21,541.96 * 30.00% tax on basic salaries between EUR 21,543.38 and 23,045.84 * 32.50% tax on basic salaries between EUR 23,047.06 and 24,605.90 * 35.00% tax on basic salaries between EUR 24,607.12 and 26,153.78 * 40.00% tax on basic salaries between EUR 26,114.00 and 27,669.18 * 45.00% tax on basic salaries above EUR 27,669.40 **[Administrators](https://euemployment.eu/glossary/administrators/) effectively pay a [Community Tax](https://euemployment.eu/glossary/community-tax/) between 8% and 27.5%** of their monthly [basic salary](https://euemployment.eu/glossary/basic-salary/). **[Assistants](https://euemployment.eu/glossary/assistants/) effectively pay a [Community Tax](https://euemployment.eu/glossary/community-tax/) between 8% and 12.5%** of their monthly [basic salary](https://euemployment.eu/glossary/basic-salary/). Based on their basic salaries, only the** [European Commission President, Vice-Presidents and Commissioners](https://euemployment.eu/category/salaries-of-eu-commissioners/) pay the [Community Tax](https://euemployment.eu/glossary/community-tax/) in the higher brackets of 30-45%**. ### Community Tax for Administrators in 1st step of each grade from AD5 to AD16 You can find the full [European Commission Salary Grid here](https://euemployment.eu/european-commission-salary-grid/). In the below table we have taken the first [step](https://euemployment.eu/glossary/grade/) in each [grade](https://euemployment.eu/glossary/grade/) of the [Salary Grid](https://euemployment.eu/glossary/european-commission-salary-grid/) for [Administrators](https://euemployment.eu/glossary/administrators/) and calculated the proportional [Community Tax](https://euemployment.eu/glossary/community-tax/) amount. | [Grade](https://euemployment.eu/glossary/grade/) | **Monthly [basic salary](https://euemployment.eu/glossary/basic-salary/) in [step](https://euemployment.eu/glossary/grade/) 1** | **[Community tax](https://euemployment.eu/glossary/community-tax/) %** | **[Community Tax](https://euemployment.eu/glossary/community-tax/) in EUR** | | [AD 16](https://euemployment.eu/glossary/ad-16/) | 21211.18 | 27.50% | 5833.07 | | [AD 15](https://euemployment.eu/glossary/ad-15/) | 18747.14 | 25.00% | 4686.79 | | [AD 14](https://euemployment.eu/glossary/ad-14/) | 16569.31 | 20.00% | 3313.86 | | [AD 13](https://euemployment.eu/glossary/ad-13/) | 14644.53 | 17.50% | 2562.79 | | [AD 12](https://euemployment.eu/glossary/ad-12/) | 12943.31 | 15.00% | 1941.50 | | [AD 11](https://euemployment.eu/glossary/ad-11/) | 11439.71 | 12.50% | 1429.96 | | [AD 10](https://euemployment.eu/glossary/ad-10/) | 10110.82 | 10.00% | 1011.08 | | [AD 9](https://euemployment.eu/glossary/ad-9/) | 8936.26 | 10.00% | 893.63 | | [AD 8](https://euemployment.eu/glossary/ad-8/) | 7898.16 | 10.00% | 789.82 | | [AD 7](https://euemployment.eu/glossary/ad-7/) | 6980.66 | 8.00% | 558.45 | | [AD 6](https://euemployment.eu/glossary/ad-6/) | 6169.72 | 8.00% | 493.58 | | [AD 5](https://euemployment.eu/glossary/ad-5/) | 5453.02 | 8.00% | 436.24 | _Community Tax for Administrators in 1st step of each grade from AD5 to AD16_ ### Community Tax for Assistants in 1st step of each grade from AST1 to AST11 You can find the full [European Commission Salary Grid here](https://euemployment.eu/european-commission-salary-grid/). In the below table we have taken the first [step](https://euemployment.eu/glossary/grade/) in each [grade](https://euemployment.eu/glossary/grade/) of the [Salary Grid](https://euemployment.eu/glossary/european-commission-salary-grid/) for [Assistants](https://euemployment.eu/glossary/assistants/) and calculated the proportional [Community Tax](https://euemployment.eu/glossary/community-tax/) amount. | [Grade](https://euemployment.eu/glossary/grade/) | **Monthly [basic salary](https://euemployment.eu/glossary/basic-salary/) in [step](https://euemployment.eu/glossary/grade/) 1** | **[Community tax](https://euemployment.eu/glossary/community-tax/) %** | **[Community Tax](https://euemployment.eu/glossary/community-tax/) in EUR** | | AST 11 | 11439.71 | 12.50% | 1429.96 | | AST 10 | 10110.82 | 10.00% | 1011.08 | | AST 9 | 8936.26 | 10.00% | 893.63 | | AST 8 | 7898.16 | 10.00% | 789.82 | | AST 7 | 6980.66 | 8.00% | 558.45 | | AST 6 | 6169.72 | 8.00% | 493.58 | | AST 5 | 5453.02 | 8.00% | 436.24 | | AST 4 | 4819.56 | 8.00% | 385.56 | | AST 3 | 4259.65 | 8.00% | 340.77 | | AST 2 | 3764.84 | 8.00% | 301.19 | | AST 1 | 3327.49 | 8.00% | 266.20 | _Community Tax for Assistants in 1st step of each grade from AST5 to AST11_ > I wrote this article to make it easier to understand the sometimes complex EU > HR and administrative rules. However, your individual case might have unique angles > due to prior work experience, family situation, or other factors. > **Where to ask > questions?**Rather than leaving a comment below, please bring your questions to > our [**Jobs in EU Institutions Facebook Group**](https://www.facebook.com/groups/jobs.in.eu.institutions). > We have nearly 10,000 members there, including EU ‘insiders’, so you will receive > a much faster and more thorough reply from me and the community.**Looking for > weekly ‘Zero EPSO’ vacancies across EU institutions** **and daily tips?**Follow > the [**Jobs in EU Institutions Facebook Page**](https://www.facebook.com/people/Jobs-in-EU-Institutions/61556372262919/) > and join alongside over 6,000 other followers.Best regards,**Ben**