Relevant legal regulation

The law of CXVII, Year 1995

2009. LXXVII. Law stipulates that the services of cultural institutions (culture voucher) constitutes a taxable benefit in kind after which the tax burden is 54% and the basic allotment of 54% after tax plus 27% social security contribution which together with the amount of the allowance is 95.6%.

* The text of the Act set out in 95.6% of the total benefits paid over 97.89%.
Which is composed of the following elements:
(54% Personal Income Tax (100 +54) 27% of social security contributions: 41.58%) + ((100 +54) to 1.5% of the vocational training contribution: 2.31%) = 97.89%

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