ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ.

6973269235

ΚΕΦΑΛΑΙΟ 4
Φ ΟΡΟΛΟΓΗΣΗ ΤΩΝ ΕΙΣΟΔΗΜΑΤΩΝ ΤΟΥ 2006, 2007, 2008, 2009, 2010, 2011 ΤΩΝ ΠΡΑΓΜΑΤΙ ΚΩΝ ΣΤΟΙΧ ΕΙΩΝ
ΤΟΥ ΥΠΟΙΚ ΜΕ ΤΑ ΚΛΙΜΑΚΙΑ ΤΗΣ ΠΕΡΙΟΔΟΥ 1975, 2003, 2006, 2007, 2008, 2009, 2010, 2011
Παρακάτω θα φορολ ογήσουμε όλες τις βαθμίδες του εισοδήματος του 2011, έτσι όπως αυτά δίνονται από το
στατιστικό δελτίο του ΥΠΟΙΚ, για τα έτη 1975, 1983, 1989, 1994, 2001, 2001, 2003, 2011, 2013 -2015, με τα κλιμάκια
της φορολογικής κλίμακας της περιόδου 1975 -1981, προσαρμόζοντα ς τιμαριθμικά τα φορολογικά κλιμάκια της
περιόδου 1975, στην α ντίστοιχη φορολογική περίοδο με βάση την σχέση του βασικού μισθού αυτής και του 1975 –
1981.
Επίσης θα φορολογήσουμε και τα έτη 2006, 2007, 2008, 2009, 2010, με τα πραγματικά εισοδήματα έτσι όπως αυτά
δίνονται από το ΥΠΟΙΚ. ( Πίνακες σελ. 80 -91)
Από την φορολόγ ηση με τις α ντίστοιχες κλίμακες της κάθε περιόδου και με κριτήρια εργαζόμενο με 2 παιδιά έχουμε
τους πα ρακάτω πίνακες:

Φορολόγηση με την κλίμακα 1975
Περίοδος 2006:
Στοιχεία ΥΠΟΙΚ 2006 Φορολόγηση με κλίμακα 1975 για έτος 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ
- 2006

Ποσοστό
Φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0-0

322.370

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

165.179

73.346.585,00 €

444,04 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

151.681

226.871.101,00 €

1.495,71 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

188.863

3000 - 4000

226.842

484.144.231,00 €

2.563,47 €

0,00 €

0,00 €

0,00%

0,00%

792.125.871,00 €

3.491,97 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

212.197

951.114.386,00 €

4.482,22 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

199.894

1.095.478.008,00 €

5.480,29 €

3.692.706,17 €

18,47 €

0,34%

0,03%

6000 - 7000

235.274

1.524.323.069,00 €

6.478,93 €

21.824.752,47 €

92,76 €

1,43%

0,20%

7000 - 8000

331.071

2.494.362.757,00 €

7.534,22 €

62.155.194,67 €

187,74 €

2,49%

0,58%

8000 - 9000

341.654

2.898.841.185,00 €

8.484,73 €

94.315.211,54 €

276,05 €

3,25%

0,87%

9000 - 10000

268.656

2.547.660.636,00 €

9.482,98 €

103.664.403,52 €

385,86 €

4,07%

0,96%

10000 - 11000

260.704

2.735.295.000,00 €

10.491,96 €

129.530.757,23 €

496,85 €

4,74%

1,20%

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 006

Ατομικό
εισόδημα 2006

2006- φόρος

Ατομικός Φόρος
2006

11000 -1200 0

224.803

2.580.029.847,00 €

11.476,85 €

136.055.341,64 €

605,22 €

5,27%

1,26%

12000 - 13000

184.647

2.305.186.053,00 €

12.484,29 €

137.794.986,48 €

746,26 €

5,98%

1,27%

13000 - 14000

170.870

2.302.770.847,00 €

13.476,74 €

151.255.052,17 €

885,21 €

6,57%

1,40%

14000 - 15000

151.964

2.202.156.326,00 €

14.491,30 €

156.104.104,22 €

1.027,24 €

7,09%

1,44%

15000 - 16000

147.129

2.279.729.062,00 €

15.494,76 €

175.728.935,27 €

1.194,39 €

7,71%

1,63%

16000 - 17000

131.465

2.166.233.371,00 €

16.477,64 €

178.986.488,88 €

1.361,48 €

8,26%

1,66%

17000 - 18000

117.427

2.054.070.542,00 €

17.492,32 €

180.129.639,42 €

1.533,97 €

8,77%

1,67%

18000 - 19000

108.146

1.999.830.620,00 €

18.491,95 €

186.724.057,49 €

1.726,59 €

9,34%

1,73%

19000 - 20000

98.132

1.912.961.734,00 €

19.493,76 €

189.095.865,46 €

1.926,95 €

9,88%

1,75%

20000 - 22000

173.777

3.642.847.490,00 €

20.962,77 €

386.423.792,03 €

2.223,68 €

10,61%

3,58%

22000 - 24000

144.962

3.330.452.585,00 €

22.974,66 €

389.427.449,97 €

2.686,41 €

11,69%

3,60%

24000 - 26000

119.993

2.996.203.630,00 €

24.969,82 €

377.413.687,23 €

3.145,30 €

12,60%

3,49%

108

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

26000 - 28000

98.696

2.662.130.526,00 €

26.973,03 €

358.539.526,51 €

3.632,77 €

13,47%

3,32%

28000 - 30000

83.448

2.417.867.420,00 €

28.974,54 €

346.572.747,05 €

4.153,16 €

14,33%

3,21%

30000 - 33000

106.713

3.355.866.517,00 €

31.447,59 €

512.448.478,45 €

4.802,12 €

15,27%

4,74%

33000 - 36000

87.408

3.012.072.961,00 €

34.459,92 €

498.734.221,84 €

5.705,82 €

16,56%

4,61%

36000 - 39000

75.623

2.833.026.805,00 €

37.462,50 €

502.477.458,57 €

6.644,51 €

17,74%

4,65%

39000 - 42000

64.532

2.610.628.571,00 €

40.454,79 €

494.436.693,80 €

7.661,88 €

18,94%

4,57%

42000 - 45000

53.395

2.319.418.440,00 €

43.438,87 €

466.927.914,24 €

8.744,79 €

20,13%

4,32%

45000 - 50000

65.174

3.084.148.828,00 €

47.321,77 €

666.097.061,56 €

10.220,29 €

21,60%

6,16%

50000 - 55000

42.632

2.231.028.761,00 €

52.332,26 €

517.168.670,44 €

12.131,00 €

23,18%

4,78%

55000 - 60000

28.892

1.657.072.464,00 €

57.354,02 €

411.426.110,94 €

14.240,14 €

24,83%

3,81%

60000 - 65000

20.462

1.276.232.918,00 €

62.370,88 €

334.496.783,18 €

16.347,22 €

26,21%

3,09%

65000 -7000 0

15.060

1.014.504.891,00 €

67.364,20 €

280.644.937,19 €

18.635,12 €

27,66%

2,60%

70000 - 75000

11.177

809.124.308,00 €

72.391,90 €

234.134.281,70 €

20.947,86 €

28,94%

2,17%

75000 - 80000

8.455

654.283.557,00 €

77.384,22 €

196.530.799,52 €

23.244,33 €

30,04%

1,82%

80000 - 85000

6.775

558.174.995,00 €

82.387,45 €

173.072.911,82 €

25.545,82 €

31,01%

1,60%

85000 - 90000

5.254

459.249.527,00 €

87.409,50 €

147.184.748,63 €

28.013,85 €

32,05%

1,36%

90000 - 95000

4.251

392.949.169,00 €

92.436,88 €

129.772.547,35 €

30.527,53 €

33,03%

1,20%

95000 - 100000

3.485

339.450.811,00 €

97.403,39 €

115.042.601,58 €

33.010,79 €

33,89%

1,06%

100000 - 11000 0

5.168

541.065.333,00 €

104.695,30 €

189.518.001,72 €

36.671,44 €

35,03%

1,75%

110000 - 12000 0

3.583

411.357.712,00 €

114.808,18 €

150.960.365,05 €

42.132,39 €

36,70%

1,40%

120000 - 13000 0

2.564

319.627.167,00 €

124.659,58 €

121.667.311,62 €

47.452,15 €

38,07%

1,13%

130000 - 14000 0

1.963

264.337.107,00 €

134.659,76 €

103.748.957,88 €

52.852,25 €

39,25%

0,96%

140000 - 15000 0

1.459

211.193.827,00 €

144.752,45 €

85.063.054,98 €

58.302,30 €

40,28%

0,79%

150000 - 16000 0

1.095

169.539.105,00 €

154.830,23 €

69.800.009,98 €

63.744,30 €

41,17%

0,65%

160000 - 17000 0

841

138.567.786,00 €

164.765,50 €

58.120.959,92 €

69.109,35 €

41,94%

0,54%

170000 - 18000 0

657

114.955.436,00 €

174.970,22 €

49.025.271,41 €

74.619,90 €

42,65%

0,45%

180000 - 20000 0

977

185.328.532,00 €

189.691,44 €

80.670.255,44 €

82.569,35 €

43,53%

0,75%

200000 - 22000 0

699

145.931.177,00 €

208.771,35 €

64.921.119,59 €

92.877,14 €

44,49%

0,60%

220000 - 25000 0

719

168.006.213,00 €

233.666,50 €

77.160.435,52 €

107.316,32 €

45,93%

0,71%

250000 - 28000 0

386

101.922.704,00 €

264.048,46 €

48.226.012,75 €

124.937,86 €

47,32%

0,45%

280000 - 31000 0

300

88.166.433,00 €

293.888,11 €

42.673.456,86 €

142.244,86 €

48,40%

0,39%

310000 - 34000 0

184

59.867.066,00 €

325.364,49 €

29.577.773,58 €

160.748,77 €

49,41%

0,27%

340000 - 37000 0

137

48.620.154,00 €

354.891,64 €

24.449.712,81 €

178.465,06 €

50,29%

0,23%

370000 - 40000 0

96

37.018.491,00 €

385.609,28 €

18.901.981,90 €

196.895,64 €

51,06%

0,17%

400000 - 45000 0

104

44.167.396,00 €

424.686,50 €

22.915.565,50 €

220.341,98 €

51,88%

0,21%

450000 - 50000 0

64

30.409.541,00 €

475.149,08 €

16.039.649,46 €

250.619,52 €

52,75%

0,15%

500000 - 55000 0

48

25.297.078,00 €

527.022,46 €

13.523.690,45 €

281.743,55 €

53,46%

0,13%

550000 - 60000 0

41

23.507.165,00 €

573.345,49 €

12.691.032,12 €

309.537,37 €

53,99%

0,12%

600000 - 65000 0

26

16.309.730,00 €

627.297,31 €

8.889.619,98 €

341.908,46 €

54,51%

0,08%

650000 - 70000 0

17

11.466.899,00 €

674.523,47 €

6.294.150,69 €

370.244,16 €

54,89%

0,06%

700000 - 80000 0

25

18.681.859,00 €

747.274,36 €

10.347.367,30 €

413.894,69 €

55,39%

0,10%

800000 - 90000 0

20

16.845.708,00 €

842.285,40 €

9.418.026,32 €

470.901,32 €

55,91%

0,09%

900000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

1.678.542,02 €

47.660.109,12 €

972.655,29 €

57,95%

0,44%

5.480.354

80.557.704.583,00 €

11.252.283,67 €

10.808.294.812,18 €

5.457.514,85 €

13,42%

ΣΥΝΟΛΟ…..

109

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2007:
Στοιχεία ΥΠΟΙΚ 2007- Φορολόγηση με κλίμακα 1975 για έτος 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2007

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 007

Ατομικό
εισόδημα 2007

2007- φόρος

Ατομικός Φόρος
2007

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0-0

315.365

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

156.576

69.388.362,00 €

443,16 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

142.521

213.344.978,00 €

1.496,94 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

149.619

373.961.542,00 €

2.499,43 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

225.349

777.065.386,00 €

3.448,28 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

207.411

929.436.172,00 €

4.481,13 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

183.463

1.005.574.121,00 €

5.481,07 €

3.399.169,37 €

18,53 €

0,34%

0,03%

6000 - 7000

216.016

1.402.778.697,00 €

6.493,86 €

20.328.732,49 €

94,11 €

1,45%

0,17%

7000 - 8000

263.143

1.982.344.491,00 €

7.533,34 €

49.381.386,63 €

187,66 €

2,49%

0,41%

8000 - 9000

357.941

3.041.814.081,00 €

8.498,09 €

99.337.350,16 €

277,52 €

3,27%

0,83%

9000 - 10000

285.360

2.702.779.694,00 €

9.471,47 €

109.748.540,33 €

384,60 €

4,06%

0,91%

10000 - 11000

264.596

2.776.442.134,00 €

10.493,14 €

131.498.865,42 €

496,98 €

4,74%

1,09%

11000 -1200 0

241.548

2.771.990.215,00 €

11.475,94 €

146.159.032,66 €

605,09 €

5,27%

1,22%

12000 - 13000

206.200

2.573.133.127,00 €

12.478,82 €

153.721.419,70 €

745,50 €

5,97%

1,28%

13000 - 14000

177.029

2.386.056.476,00 €

13.478,34 €

156.746.565,23 €

885,43 €

6,57%

1,30%

14000 - 15000

159.296

2.307.765.323,00 €

14.487,28 €

163.546.084,25 €

1.026,68 €

7,09%

1,36%

15000 - 16000

147.188

2.280.682.654,00 €

15.495,03 €

175.806.102,26 €

1.194,43 €

7,71%

1,46%

16000 - 17000

140.772

2.319.615.437,00 €

16.477,82 €

191.661.938,13 €

1.361,51 €

8,26%

1,59%

17000 - 18000

120.619

2.109.639.498,00 €

17.490,11 €

184.980.766,12 €

1.533,60 €

8,77%

1,54%

18000 - 19000

110.322

2.040.076.211,00 €

18.492,02 €

190.482.543,24 €

1.726,61 €

9,34%

1,58%

19000 - 20000

103.258

2.012.809.471,00 €

19.493,01 €

198.957.976,32 €

1.926,80 €

9,88%

1,65%

20000 - 22000

183.498

3.848.293.238,00 €

20.971,85 €

408.423.478,41 €

2.225,77 €

10,61%

3,40%

22000 - 24000

152.128

3.494.558.515,00 €

22.971,17 €

408.556.257,83 €

2.685,61 €

11,69%

3,40%

24000 - 26000

131.244

3.276.574.424,00 €

24.965,52 €

412.671.559,71 €

3.144,31 €

12,59%

3,43%

26000 - 28000

107.774

2.906.854.709,00 €

26.971,76 €

391.482.156,96 €

3.632,44 €

13,47%

3,26%

28000 - 30000

90.875

2.632.707.961,00 €

28.970,65 €

377.326.377,44 €

4.152,15 €

14,33%

3,14%

30000 - 33000

114.251

3.593.374.022,00 €

31.451,58 €

548.783.522,94 €

4.803,31 €

15,27%

4,56%

33000 - 36000

95.637

3.294.722.289,00 €

34.450,29 €

545.410.992,05 €

5.702,93 €

16,55%

4,54%

36000 - 39000

80.833

3.028.286.832,00 €

37.463,50 €

537.122.666,30 €

6.644,84 €

17,74%

4,47%

39000 - 42000

69.671

2.818.908.799,00 €

40.460,29 €

533.941.354,77 €

7.663,75 €

18,94%

4,44%

42000 - 45000

59.536

2.587.287.127,00 €

43.457,52 €

521.051.676,46 €

8.751,88 €

20,14%

4,33%

45000 - 50000

74.444

3.523.870.562,00 €

47.335,86 €

761.237.736,22 €

10.225,64 €

21,60%

6,33%

50000 - 55000

49.384

2.584.510.036,00 €

52.334,97 €

599.133.392,29 €

12.132,14 €

23,18%

4,98%

55000 - 60000

33.514

1.922.402.378,00 €

57.361,17 €

477.344.673,95 €

14.243,14 €

24,83%

3,97%

60000 - 65000

24.141

1.506.106.551,00 €

62.387,91 €

394.810.891,39 €

16.354,37 €

26,21%

3,28%

65000 -7000 0

17.800

1.199.364.008,00 €

67.380,00 €

331.834.524,32 €

18.642,39 €

27,67%

2,76%

70000 - 75000

13.141

951.096.249,00 €

72.376,25 €

275.181.238,96 €

20.940,66 €

28,93%

2,29%

75000 - 80000

10.118

783.111.014,00 €

77.397,81 €

235.249.369,92 €

23.250,58 €

30,04%

1,96%

80000 - 85000

7.824

644.780.230,00 €

82.410,56 €

199.953.640,57 €

25.556,45 €

31,01%

1,66%

110

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

85000 - 90000

6.317

552.024.713,00 €

87.387,16 €

176.892.909,62 €

28.002,68 €

32,04%

1,47%

92.434,47 €

155.928.506,26 €

30.526,33 €

33,02%

1,30%

90000 - 95000

5.108

472.155.298,00 €

95000 - 100000

4.197

408.900.593,00 €

97.426,87 €

138.595.568,22 €

33.022,53 €

33,89%

1,15%

100000 - 11000 0

6.177

646.628.924,00 €

104.683,33 €

226.479.540,24 €

36.664,97 €

35,02%

1,88%

110000 - 12000 0

4.226

484.712.461,00 €

114.697,70 €

177.799.361,83 €

42.072,73 €

36,68%

1,48%

120000 - 13000 0

3.073

383.471.983,00 €

124.787,50 €

146.032.723,84 €

47.521,22 €

38,08%

1,21%

130000 - 14000 0

2.308

310.981.867,00 €

134.740,84 €

122.084.039,86 €

52.896,03 €

39,26%

1,02%

140000 - 15000 0

1.795

260.038.892,00 €

144.868,46 €

104.765.077,88 €

58.364,95 €

40,29%

0,87%

150000 - 16000 0

1.382

213.875.961,00 €

154.758,29 €

88.040.937,22 €

63.705,45 €

41,16%

0,73%

160000 - 17000 0

72.327.819,26 €

69.147,05 €

41,95%

0,60%

1.046

172.417.757,00 €

164.835,33 €

170000 - 18000 0

817

142.925.595,00 €

174.939,53 €

60.950.913,37 €

74.603,32 €

42,65%

0,51%

180000 - 20000 0

1.223

231.930.267,00 €

189.640,45 €

100.948.642,34 €

82.541,82 €

43,53%

0,84%

200000 - 22000 0

819

171.274.448,00 €

209.126,31 €

76.234.987,06 €

93.083,01 €

44,51%

0,63%

220000 - 25000 0

772

180.938.750,00 €

234.376,62 €

83.166.163,85 €

107.728,19 €

45,96%

0,69%

250000 - 28000 0

471

123.841.619,00 €

262.933,37 €

58.541.112,40 €

124.291,11 €

47,27%

0,49%

280000 - 31000 0

309

90.761.845,00 €

293.727,65 €

43.924.903,59 €

142.151,79 €

48,40%

0,37%

310000 - 34000 0

240

77.724.775,00 €

323.853,23 €

38.362.083,24 €

159.842,01 €

49,36%

0,32%

340000 - 37000 0

152

53.814.697,00 €

354.044,06 €

27.049.389,75 €

177.956,51 €

50,26%

0,22%

370000 - 40000 0

123

47.366.648,00 €

385.094,70 €

24.180.188,15 €

196.586,90 €

51,05%

0,20%

400000 - 45000 0

126

53.313.792,00 €

423.125,33 €

27.645.064,78 €

219.405,28 €

51,85%

0,23%

450000 - 50000 0

94

44.526.415,00 €

473.685,27 €

23.475.676,14 €

249.741,24 €

52,72%

0,20%

500000 - 55000 0

46

24.094.062,00 €

523.783,96 €

12.870.820,70 €

279.800,45 €

53,42%

0,11%

550000 - 60000 0

42

24.116.356,00 €

574.198,95 €

13.022.076,79 €

310.049,45 €

54,00%

0,11%

600000 - 65000 0

31

19.315.632,00 €

623.084,90 €

10.520.811,56 €

339.381,02 €

54,47%

0,09%

650000 - 70000 0

20

13.518.273,00 €

675.913,65 €

7.421.565,32 €

371.078,27 €

54,90%

0,06%

700000 - 80000 0

30

22.248.379,00 €

741.612,63 €

12.314.929,68 €

410.497,66 €

55,35%

0,10%

800000 - 90000 0

19

16.188.581,00 €

852.030,58 €

9.058.220,04 €

476.748,42 €

55,95%

0,08%

900000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

1.511.433,08 €

51.471.005,68 €

872.389,93 €

57,72%

0,43%

5.530.427

86.005.790.149,00 €

11.078.051,16 €

12.025.377.021,47 €

5.353.017,73 €

13,98%

ΣΥΝΟΛΟ…..

Περίοδος 2008:
Στοιχεία ΥΠΟΙΚ 2008- Φορολόγηση με κλίμακα 1975 για έτος 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2008

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 008

Ατομικό
εισόδημα 2008

2008- φόρος

Ατομικός Φόρος
2008

Ποσοστ
ό Φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0-0

319.174

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

150.225

65.711.082,00 €

437,42 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

128.637

192.081.699,00 €

1.493,21 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

136.186

340.789.164,00 €

2.502,38 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

180.744

642.720.179,00 €

3.555,97 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

201.600

905.037.194,00 €

4.489,27 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

185.568

1.016.224.027,00 €

5.476,29 €

3.376.027,72 €

18,19 €

0,33%

0,02%

6000 - 7000

174.117

1.129.800.892,00 €

6.488,75 €

16.305.498,26 €

93,65 €

1,44%

0,12%

7000 - 8000

212.066

1.588.625.788,00 €

7.491,19 €

38.991.814,86 €

183,87 €

2,45%

0,28%

8000 - 9000

320.149

2.728.333.284,00 €

8.522,07 €

89.693.832,71 €

280,16 €

3,29%

0,65%

111

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

9000 - 10000

320.420

3.043.290.103,00 €

9.497,82 €

124.160.963,90 €

387,49 €

4,08%

0,90%

10000 - 11000

271.825

2.848.537.126,00 €

10.479,31 €

134.677.943,69 €

495,46 €

4,73%

0,98%

11000 -1200 0

251.968

2.897.255.238,00 €

11.498,50 €

153.260.105,75 €

608,25 €

5,29%

1,11%

12000 - 13000

226.786

2.829.067.259,00 €

12.474,61 €

168.934.528,68 €

744,91 €

5,97%

1,23%

13000 - 14000

191.749

2.585.238.899,00 €

13.482,41 €

169.889.459,20 €

886,00 €

6,57%

1,24%

14000 - 15000

169.309

2.452.944.020,00 €

14.487,97 €

173.842.697,83 €

1.026,78 €

7,09%

1,26%

15000 - 16000

152.481

2.362.542.119,00 €

15.494,01 €

182.101.757,47 €

1.194,26 €

7,71%

1,32%

16000 - 17000

147.331

2.429.036.537,00 €

16.486,93 €

200.820.381,98 €

1.363,06 €

8,27%

1,46%

17000 - 18000

130.740

2.286.976.626,00 €

17.492,55 €

200.556.641,40 €

1.534,01 €

8,77%

1,46%

18000 - 19000

117.395

2.170.707.607,00 €

18.490,63 €

202.662.295,19 €

1.726,33 €

9,34%

1,47%

19000 - 20000

106.413

2.074.260.797,00 €

19.492,55 €

205.027.218,83 €

1.926,71 €

9,88%

1,49%

20000 - 22000

191.713

4.021.421.543,00 €

20.976,26 €

426.902.381,13 €

2.226,78 €

10,62%

3,10%

22000 - 24000

163.769

3.761.807.310,00 €

22.970,20 €

439.782.943,71 €

2.685,39 €

11,69%

3,20%

24000 - 26000

139.265

3.477.745.825,00 €

24.972,15 €

438.104.340,16 €

3.145,83 €

12,60%

3,19%

26000 - 28000

118.947

3.207.918.991,00 €

26.969,31 €

431.991.647,64 €

3.631,80 €

13,47%

3,14%

28000 - 30000

101.055

2.928.411.245,00 €

28.978,39 €

419.798.569,28 €

4.154,16 €

14,34%

3,05%

30000 - 33000

124.437

3.913.817.110,00 €

31.452,20 €

597.733.287,95 €

4.803,50 €

15,27%

4,35%

33000 - 36000

104.612

3.605.113.492,00 €

34.461,76 €

596.954.734,90 €

5.706,37 €

16,56%

4,34%

36000 - 39000

88.011

3.297.085.535,00 €

37.462,20 €

584.780.501,71 €

6.644,40 €

17,74%

4,25%

39000 - 42000

76.800

3.107.609.847,00 €

40.463,67 €

588.664.531,98 €

7.664,90 €

18,94%

4,28%

42000 - 45000

65.894

2.863.919.631,00 €

43.462,53 €

576.821.338,80 €

8.753,78 €

20,14%

4,20%

45000 - 50000

86.517

4.097.461.554,00 €

47.360,19 €

885.491.890,01 €

10.234,89 €

21,61%

6,44%

50000 - 55000

59.727

3.125.882.733,00 €

52.336,18 €

724.646.366,17 €

12.132,64 €

23,18%

5,27%

55000 - 60000

41.357

2.372.138.753,00 €

57.357,61 €

588.991.769,10 €

14.241,65 €

24,83%

4,28%

60000 - 65000

29.749

1.855.375.491,00 €

62.367,66 €

486.273.174,42 €

16.345,87 €

26,21%

3,54%

65000 -7000 0

22.042

1.485.364.640,00 €

67.387,92 €

410.995.886,73 €

18.646,03 €

27,67%

2,99%

70000 - 75000

16.693

1.208.552.560,00 €

72.398,76 €

349.735.377,44 €

20.951,02 €

28,94%

2,54%

75000 - 80000

12.780

989.126.839,00 €

77.396,47 €

297.134.530,80 €

23.249,96 €

30,04%

2,16%

80000 - 85000

9.889

814.887.369,00 €

82.403,41 €

252.695.195,38 €

25.553,16 €

31,01%

1,84%

85000 - 90000

7.835

684.947.860,00 €

87.421,55 €

219.535.689,33 €

28.019,87 €

32,05%

1,60%

90000 - 95000

6.236

576.095.548,00 €

92.382,22 €

190.199.290,42 €

30.500,21 €

33,02%

1,38%

95000 - 100000

5.220

508.685.769,00 €

97.449,38 €

172.436.360,40 €

33.033,79 €

33,90%

1,25%

100000 - 11000 0

7.740

810.745.998,00 €

104.747,54 €

284.055.290,06 €

36.699,65 €

35,04%

2,07%

110000 - 12000 0

5.282

605.904.580,00 €

114.711,20 €

222.266.696,32 €

42.080,03 €

36,68%

1,62%

120000 - 13000 0

3.824

477.028.660,00 €

124.745,99 €

181.635.447,09 €

47.498,81 €

38,08%

1,32%

130000 - 14000 0

2.895

390.250.756,00 €

134.801,64 €

153.229.057,60 €

52.928,86 €

39,26%

1,11%

140000 - 15000 0

2.097

303.785.981,00 €

144.866,94 €

122.389.570,57 €

58.364,13 €

40,29%

0,89%

150000 - 16000 0

1.575

243.766.260,00 €

154.772,23 €

100.347.941,97 €

63.712,98 €

41,17%

0,73%

160000 - 17000 0

1.278

210.523.895,00 €

164.729,18 €

88.296.680,12 €

69.089,73 €

41,94%

0,64%

170000 - 18000 0

1.011

176.833.268,00 €

174.909,27 €

75.407.436,05 €

74.586,98 €

42,64%

0,55%

180000 - 20000 0

1.459

276.166.059,00 €

189.284,48 €

120.148.060,26 €

82.349,60 €

43,51%

0,87%

200000 - 22000 0

1.022

214.129.122,00 €

209.519,69 €

95.364.017,71 €

93.311,17 €

44,54%

0,69%

220000 - 25000 0

994

232.266.801,00 €

233.668,81 €

106.673.758,47 €

107.317,66 €

45,93%

0,78%

250000 - 28000 0

628

165.399.593,00 €

263.375,15 €

78.215.728,45 €

124.547,34 €

47,29%

0,57%

280000 - 31000 0

404

118.692.323,00 €

293.792,88 €

57.444.607,31 €

142.189,62 €

48,40%

0,42%

310000 - 34000 0

306

99.288.612,00 €

324.472,59 €

49.025.370,46 €

160.213,63 €

49,38%

0,36%

340000 - 37000 0

210

74.108.869,00 €

352.899,38 €

37.226.637,36 €

177.269,70 €

50,23%

0,27%

370000 - 40000 0

130

49.947.715,00 €

384.213,19 €

25.487.538,88 €

196.057,99 €

51,03%

0,19%

112

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

400000 - 45000 0

153

64.535.866,00 €

421.803,05 €

33.447.621,23 €

218.611,90 €

51,83%

0,24%

450000 - 50000 0

102

48.294.576,00 €

473.476,24 €

25.460.813,35 €

249.615,82 €

52,72%

0,19%

500000 - 55000 0

97

50.564.013,00 €

521.278,48 €

26.994.825,17 €

278.297,17 €

53,39%

0,20%

550000 - 60000 0

40

23.138.078,00 €

578.451,95 €

12.504.049,84 €

312.601,25 €

54,04%

0,09%

600000 - 65000 0

39

24.238.109,00 €

621.489,97 €

13.198.538,36 €

338.424,06 €

54,45%

0,10%

650000 - 70000 0

28

18.779.043,00 €

670.680,11 €

10.302.267,93 €

367.938,14 €

54,86%

0,07%

700000 - 80000 0

37

27.824.362,00 €

752.009,78 €

15.419.230,01 €

416.735,95 €

55,42%

0,11%

800000 - 90000 0

29

24.340.712,00 €

839.334,90 €

13.604.799,40 €

469.131,01 €

55,89%

0,10%

900000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

1.360.456,22 €

57.853.481,62 €

781.803,81 €

57,47%

0,42%

5.598.885

93.323.776.296,00 €

10.916.754,72 €

13.749.970.440,52 €

5.256.172,12 €

14,73%

ΣΥΝΟΛΟ…..

Περίοδος 2009:
Στοιχεία ΥΠΟΙΚ 2009- Φορολόγηση με κλίμακα 1975 για έτος 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2009

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 009

Ατομικό
εισόδημα 2009

2009- φόρος

Ατομικός Φόρος
2009

Ποσοστό
Φόρου

ΣΥΜΜΕΤ
ΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0-0

331.315

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

148.699

64.789.761,00 €

435,71 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

124.625

187.175.892,00 €

1.501,91 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

131.099

328.106.262,00 €

2.502,74 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

139.977

489.741.861,00 €

3.498,73 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

232.393

1.054.733.996,00 €

4.538,58 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

243.711

1.349.051.694,00 €

5.535,46 €

5.443.204,95 €

22,33 €

0,40%

0,04%

6000 - 7000

223.414

1.451.098.313,00 €

6.495,11 €

21.049.960,39 €

94,22 €

1,45%

0,14%

7000 - 8000

225.963

1.688.347.954,00 €

7.471,79 €

41.152.550,65 €

182,12 €

2,44%

0,27%

8000 - 9000

228.554

1.942.784.930,00 €

8.500,33 €

63.485.728,92 €

277,77 €

3,27%

0,42%

9000 - 10000

244.417

2.321.570.629,00 €

9.498,40 €

94.725.956,36 €

387,56 €

4,08%

0,63%

10000 - 11000

262.126

2.749.780.646,00 €

10.490,30 €

130.189.547,03 €

496,67 €

4,73%

0,87%

11000 -1200 0

248.096

2.851.868.129,00 €

11.495,02 €

150.783.867,17 €

607,76 €

5,29%

1,00%

12000 - 13000

220.305

2.749.780.280,00 €

12.481,70 €

164.325.321,99 €

745,90 €

5,98%

1,09%

13000 - 14000

190.988

2.574.501.876,00 €

13.479,91 €

169.148.446,70 €

885,65 €

6,57%

1,13%

14000 - 15000

169.433

2.455.340.998,00 €

14.491,52 €

174.054.083,99 €

1.027,27 €

7,09%

1,16%

15000 - 16000

157.059

2.432.505.216,00 €

15.487,84 €

187.404.432,06 €

1.193,21 €

7,70%

1,25%

16000 - 17000

146.431

2.414.317.712,00 €

16.487,75 €

199.613.932,43 €

1.363,19 €

8,27%

1,33%

17000 - 18000

133.749

2.339.659.178,00 €

17.492,91 €

205.180.548,73 €

1.534,07 €

8,77%

1,37%

18000 - 19000

121.157

2.240.303.571,00 €

18.490,91 €

209.163.583,91 €

1.726,38 €

9,34%

1,39%

19000 - 20000

109.553

2.135.499.210,00 €

19.492,84 €

211.083.455,71 €

1.926,77 €

9,88%

1,41%

20000 - 22000

194.584

4.081.421.718,00 €

20.975,11 €

433.244.249,26 €

2.226,52 €

10,62%

2,89%

22000 - 24000

169.371

3.891.581.360,00 €

22.976,67 €

455.078.317,53 €

2.686,87 €

11,69%

3,03%

24000 - 26000

145.187

3.624.952.540,00 €

24.967,47 €

456.577.943,37 €

3.144,76 €

12,60%

3,04%

26000 - 28000

127.804

3.448.168.106,00 €

26.980,13 €

464.517.789,51 €

3.634,61 €

13,47%

3,09%

28000 - 30000

109.553

3.174.038.746,00 €

28.972,63 €

454.936.591,28 €

4.152,66 €

14,33%

3,03%

30000 - 33000

136.579

4.294.673.724,00 €

31.444,61 €

655.746.609,72 €

4.801,23 €

15,27%

4,37%

33000 - 36000

112.237

3.866.787.716,00 €

34.451,99 €

640.136.797,35 €

5.703,44 €

16,55%

4,26%

36000 - 39000

94.957

3.556.481.627,00 €

37.453,60 €

630.654.966,22 €

6.641,48 €

17,73%

4,20%

113

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

39000 - 42000

81.252

3.287.971.769,00 €

40.466,35 €

622.862.684,72 €

7.665,81 €

18,94%

4,15%

42000 - 45000

70.552

3.066.527.596,00 €

43.464,79 €

617.657.047,75 €

8.754,64 €

20,14%

4,11%

45000 - 50000

97.046

4.598.372.750,00 €

47.383,43 €

994.112.223,37 €

10.243,72 €

21,62%

6,62%

50000 - 55000

70.127

3.671.159.828,00 €

52.350,16 €

851.237.819,83 €

12.138,52 €

23,19%

5,67%

55000 - 60000

48.480

2.780.768.603,00 €

57.359,09 €

690.465.080,17 €

14.242,27 €

24,83%

4,60%

60000 - 65000

34.660

2.161.709.230,00 €

62.368,99 €

566.567.112,80 €

16.346,43 €

26,21%

3,77%

65000 -7000 0

25.653

1.728.486.853,00 €

67.379,52 €

478.227.547,87 €

18.642,17 €

27,67%

3,18%

70000 - 75000

19.418

1.405.613.890,00 €

72.387,16 €

406.723.268,72 €

20.945,68 €

28,94%

2,71%

75000 - 80000

15.113

1.169.535.055,00 €

77.386,03 €

351.304.134,83 €

23.245,16 €

30,04%

2,34%

80000 - 85000

11.626

958.015.912,00 €

82.402,88 €

297.078.186,91 €

25.552,91 €

31,01%

1,98%

85000 - 90000

9.145

799.171.271,00 €

87.388,88 €

256.092.309,28 €

28.003,53 €

32,04%

1,71%

90000 - 95000

7.119

657.835.886,00 €

92.405,66 €

217.214.390,31 €

30.511,92 €

33,02%

1,45%

95000 - 100000

5.938

578.366.547,00 €

97.400,90 €

196.010.679,61 €

33.009,55 €

33,89%

1,31%

100000 - 11000 0

8.862

927.592.296,00 €

104.670,76 €

324.864.855,61 €

36.658,19 €

35,02%

2,16%

110000 - 12000 0

6.163

707.354.928,00 €

114.774,45 €

259.549.678,74 €

42.114,18 €

36,69%

1,73%

120000 - 13000 0

4.307

537.344.372,00 €

124.760,71 €

204.611.607,79 €

47.506,76 €

38,08%

1,36%

130000 - 14000 0

3.144

423.602.955,00 €

134.733,76 €

166.293.102,99 €

52.892,21 €

39,26%

1,11%

140000 - 15000 0

2.421

350.462.635,00 €

144.759,45 €

141.159.019,83 €

58.306,08 €

40,28%

0,94%

150000 - 16000 0

1.827

282.787.621,00 €

154.782,50 €

116.413.742,76 €

63.718,52 €

41,17%

0,78%

160000 - 17000 0

1.417

233.679.594,00 €

164.911,50 €

98.039.658,19 €

69.188,19 €

41,95%

0,65%

170000 - 18000 0

1.138

198.801.711,00 €

174.693,95 €

84.747.664,17 €

74.470,71 €

42,63%

0,56%

180000 - 20000 0

1.626

308.053.789,00 €

189.454,97 €

134.050.142,39 €

82.441,66 €

43,52%

0,89%

200000 - 22000 0

1.095

229.061.217,00 €

209.188,33 €

101.965.284,74 €

93.118,98 €

44,51%

0,68%

220000 - 25000 0

1.077

251.359.375,00 €

233.388,46 €

115.406.000,83 €

107.155,06 €

45,91%

0,77%

250000 - 28000 0

724

190.902.961,00 €

263.678,12 €

90.299.498,12 €

124.723,06 €

47,30%

0,60%

280000 - 31000 0

439

129.110.105,00 €

294.100,47 €

62.499.562,20 €

142.368,02 €

48,41%

0,42%

310000 - 34000 0

316

102.404.281,00 €

324.064,18 €

50.550.072,62 €

159.968,58 €

49,36%

0,34%

340000 - 37000 0

243

85.985.790,00 €

353.850,99 €

43.215.282,47 €

177.840,67 €

50,26%

0,29%

370000 - 40000 0

168

64.309.710,00 €

382.795,89 €

32.794.878,77 €

195.207,61 €

51,00%

0,22%

400000 - 45000 0

179

75.497.173,00 €

421.771,92 €

39.128.187,40 €

218.593,23 €

51,83%

0,26%

450000 - 50000 0

123

58.309.014,00 €

474.057,02 €

30.745.607,75 €

249.964,29 €

52,73%

0,20%

500000 - 55000 0

100

52.268.481,00 €

522.684,81 €

27.914.096,20 €

279.140,96 €

53,41%

0,19%

550000 - 60000 0

57

32.782.472,00 €

575.131,09 €

17.704.697,53 €

310.608,73 €

54,01%

0,12%

600000 - 65000 0

39

24.306.230,00 €

623.236,67 €

13.239.410,96 €

339.472,08 €

54,47%

0,09%

650000 - 70000 0

34

22.934.345,00 €

674.539,56 €

12.588.629,58 €

370.253,81 €

54,89%

0,08%

700000 - 80000 0

38

28.370.360,00 €

746.588,42 €

15.712.358,89 €

413.483,13 €

55,38%

0,10%

800000 - 90000 0

25

21.078.155,00 €

843.126,20 €

11.785.144,90 €

471.405,80 €

55,91%

0,08%

900000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

1.366.670,93 €

57.343.882,35 €

785.532,63 €

57,48%

0,38%

5.655.100

98.060.725.383,00 €

10.924.650,62 €

15.015.872.439,18 €

5.260.897,89 €

15,31%

ΣΥΝΟΛΟ…..

114

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2010:
Στοιχεία ΥΠΟΙΚ 2010- Φορολόγηση με κλίμακα 1975 για έτος 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2010

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ
2010

2010- φόρος

Ατομικός Φόρος
2010

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00 €

0,00 €

0,00 €

0,00%

0,21%

67.226.612,00 €

438,59 €

0,00 €

0,00 €

0,00%

0,08%

189.636.284,00 €

1.498,80 €

0,00 €

0,00 €

0,00%

0,05%

337.897.980,00 €

2.505,51 €

0,00 €

0,00 €

0,00%

0,05%

147.410

515.275.992,00 €

3.495,53 €

0,00 €

0,00 €

0,00%

0,05%

230.389

1.051.225.002,00 €

4.562,83 €

0,00 €

0,00 €

0,00%

0,05%

242.338

1.343.679.107,00 €

5.544,65 €

5.568.471,10 €

22,98 €

0,41%

0,05%

6000 - 7000

219.724

1.425.745.630,00 €

6.488,80 €

20.577.574,62 €

93,65 €

1,44%

0,06%

7000 - 8000

224.478

1.677.261.559,00 €

7.471,83 €

40.882.930,45 €

182,12 €

2,44%

0,05%

0-0

379.650

0 - 1000

153.278

1000 - 2000

126.525

2000 - 3000

134.862

3000 - 4000
4000 - 5000
5000 - 6000

0,00 €

Ατομικό
εισόδημα 2010

8000 - 9000

210.548

1.787.119.781,00 €

8.487,94 €

58.197.281,53 €

276,41 €

3,26%

0,05%

9000 - 10000

220.193

2.092.417.221,00 €

9.502,65 €

85.440.676,11 €

388,03 €

4,08%

0,04%

10000 - 11000

250.681

2.629.982.010,00 €

10.491,35 €

124.534.098,43 €

496,78 €

4,74%

0,05%

11000 -1200 0

236.940

2.723.148.000,00 €

11.492,99 €

143.936.211,50 €

607,48 €

5,29%

0,05%

12000 - 13000

211.526

2.640.947.247,00 €

12.485,21 €

157.881.202,98 €

746,39 €

5,98%

0,07%

13000 - 14000

187.958

2.534.090.070,00 €

13.482,21 €

166.525.455,21 €

885,97 €

6,57%

0,12%

14000 - 15000

167.609

2.428.963.340,00 €

14.491,84 €

172.188.017,91 €

1.027,32 €

7,09%

0,21%

15000 - 16000

154.668

2.396.185.562,00 €

15.492,45 €

184.672.468,58 €

1.193,99 €

7,71%

0,29%

16000 - 17000

147.534

2.431.521.073,00 €

16.481,09 €

200.950.489,33 €

1.362,06 €

8,26%

0,42%

17000 - 18000

130.673

2.286.162.889,00 €

17.495,30 €

200.514.767,55 €

1.534,48 €

8,77%

0,56%

18000 - 19000

124.191

2.296.588.721,00 €

18.492,39 €

214.438.178,78 €

1.726,68 €

9,34%

0,67%

19000 - 20000

110.880

2.161.557.957,00 €

19.494,57 €

213.678.629,16 €

1.927,12 €

9,89%

0,78%

20000 - 22000

198.014

4.153.150.219,00 €

20.974,02 €

440.831.483,91 €

2.226,26 €

10,61%

1,86%

22000 - 24000

171.027

3.929.481.860,00 €

22.975,80 €

459.493.540,15 €

2.686,67 €

11,69%

2,18%

24000 - 26000

148.318

3.703.623.198,00 €

24.970,83 €

466.538.604,71 €

3.145,53 €

12,60%

2,41%

26000 - 28000

128.354

3.463.557.581,00 €

26.984,41 €

466.659.930,80 €

3.635,73 €

13,47%

2,61%

28000 - 30000

114.384

3.314.768.959,00 €

28.979,31 €

475.196.593,22 €

4.154,40 €

14,34%

2,62%

30000 - 33000

140.968

4.432.396.565,00 €

31.442,57 €

676.732.920,56 €

4.800,61 €

15,27%

3,95%

33000 - 36000

115.882

3.992.335.265,00 €

34.451,73 €

660.916.846,14 €

5.703,36 €

16,55%

3,95%

36000 - 39000

97.105

3.637.400.335,00 €

37.458,42 €

645.080.110,68 €

6.643,12 €

17,73%

3,93%

39000 - 42000

641.252.309,05 €

7.662,23 €

18,94%

3,92%

83.690

3.385.747.465,00 €

40.455,82 €

42000 - 45000

72.346

3.144.862.178,00 €

43.469,75 €

633.499.191,05 €

8.756,52 €

20,14%

3,91%

45000 - 50000

101.407

4.807.080.817,00 €

47.403,84 €

1.039.571.280,10 €

10.251,47 €

21,63%

6,31%

50000 - 55000

76.691

4.015.812.261,00 €

52.363,54 €

931.345.955,56 €

12.144,14 €

23,19%

5,77%

55000 - 60000

53.832

3.087.253.068,00 €

57.349,77 €

766.479.112,66 €

14.238,35 €

24,83%

5,15%

60000 - 65000

38.331

2.390.570.265,00 €

62.366,50 €

626.534.718,25 €

16.345,38 €

26,21%

4,54%

65000 -7000 0

28.540

1.923.623.558,00 €

67.400,97 €

532.329.021,03 €

18.652,03 €

27,67%

3,95%

70000 - 75000

21.415

1.550.133.654,00 €

72.385,41 €

448.534.594,99 €

20.944,88 €

28,94%

3,44%

75000 - 80000

16.370

1.266.890.530,00 €

77.390,99 €

380.560.672,46 €

23.247,44 €

30,04%

3,07%

80000 - 85000

12.709

1.046.845.785,00 €

82.370,43 €

324.562.267,16 €

25.537,99 €

31,00%

2,69%

85000 - 90000

10.046

878.049.393,00 €

87.402,89 €

281.393.864,87 €

28.010,54 €

32,05%

2,37%

90000 - 95000

8.175

755.453.317,00 €

92.410,19 €

249.453.510,13 €

30.514,19 €

33,02%

2,09%

95000 - 100000

6.555

638.477.439,00 €

97.403,12 €

216.384.837,23 €

33.010,65 €

33,89%

1,91%

115

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

100000 - 11000 0

9.803

1.025.841.667,00 €

104.645,69 €

359.227.468,99 €

36.644,65 €

35,02%

3,19%

110000 - 12000 0

6.845

784.889.060,00 €

114.666,04 €

287.870.845,38 €

42.055,64 €

36,68%

2,70%

120000 - 13000 0

4.804

599.249.928,00 €

124.739,79 €

228.168.187,90 €

47.495,46 €

38,08%

2,14%

130000 - 14000 0

3.535

476.444.116,00 €

134.779,10 €

187.060.496,39 €

52.916,69 €

39,26%

1,78%

140000 - 15000 0

2.633

381.341.341,00 €

144.831,50 €

153.622.347,89 €

58.344,99 €

40,28%

1,46%

150000 - 16000 0

1.944

300.994.815,00 €

154.832,72 €

123.921.536,67 €

63.745,65 €

41,17%

1,24%

160000 - 17000 0

1.562

257.528.977,00 €

164.871,30 €

108.038.041,47 €

69.166,48 €

41,95%

1,02%

170000 - 18000 0

1.187

207.552.661,00 €

174.854,81 €

88.499.839,98 €

74.557,57 €

42,64%

0,96%

180000 - 20000 0

1.749

330.981.495,00 €

189.240,42 €

143.987.828,62 €

82.325,80 €

43,50%

1,50%

200000 - 22000 0

1.162

243.293.488,00 €

209.374,77 €

108.329.915,33 €

93.227,12 €

44,53%

1,19%

220000 - 25000 0

1.103

257.635.107,00 €

233.576,71 €

118.312.458,96 €

107.264,24 €

45,92%

1,31%

250000 - 28000 0

728

192.006.767,00 €

263.745,56 €

90.826.864,61 €

124.762,18 €

47,30%

0,98%

280000 - 31000 0

458

134.479.994,00 €

293.624,44 €

65.078.103,12 €

142.091,93 €

48,39%

0,69%

310000 - 34000 0

291

94.303.325,00 €

324.066,41 €

46.551.247,12 €

159.969,92 €

49,36%

0,55%

340000 - 37000 0

203

71.951.774,00 €

354.442,24 €

36.173.669,83 €

178.195,42 €

50,27%

0,41%

370000 - 40000 0

190

72.905.257,00 €

383.711,88 €

37.193.868,64 €

195.757,20 €

51,02%

0,32%

400000 - 45000 0

190

80.131.819,00 €

421.746,42 €

41.529.805,84 €

218.577,93 €

51,83%

0,42%

450000 - 50000 0

122

57.567.985,00 €

471.868,73 €

30.335.460,27 €

248.651,31 €

52,70%

0,33%

500000 - 55000 0

57

29.764.281,00 €

522.180,37 €

15.893.782,93 €

278.838,30 €

53,40%

0,20%

550000 - 60000 0

50

28.785.076,00 €

575.701,52 €

15.547.549,40 €

310.950,99 €

54,01%

0,16%

600000 - 65000 0

24

14.913.259,00 €

621.385,79 €

8.120.677,22 €

338.361,55 €

54,45%

0,13%

650000 - 70000 0

27

18.105.977,00 €

670.591,74 €

9.932.898,25 €

367.885,12 €

54,86%

0,07%

700000 - 80000 0

29

21.394.067,00 €

737.726,45 €

11.836.812,40 €

408.165,94 €

55,33%

0,14%

800000 - 90000 0

19

15.959.106,00 €

839.952,95 €

8.920.535,04 €

469.501,84 €

55,90%

0,15%

900000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

1.399.597,69 €

39.459.145,92 €

805.288,69 €

57,54%

0,43%

5.694.978

100.300.747.378,00 €

10.939.061,88 €

15.717.777.206,12 €

5.269.525,56 €

15,67%

ΣΥΝΟΛΟ…..

Περίοδος 2011:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 1975 για έτος 2011
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ –
Στοιχεία
2011

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 011

Ατομικό
εισόδημα 1975 2003 & 2011 2015 φόρος

1975 - 2003 & 201 1 2015 φόρος

Ατομικός Φόρος
1975 - 2003 &
2011 -2015 φόρος

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0-0

426.255

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

153.890

67.997.144,00 €

441,86 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

129.675

193.781.649,00 €

1.494,36 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

136.835

342.843.804,00 €

2.505,53 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

151.000

527.926.406,00 €

3.496,20 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

219.516

1.006.146.290,00 €

4.583,48 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

257.232

1.422.439.133,00 €

5.529,79 €

5.643.169,04 €

21,94 €

0,40%

0,04%

6000 - 7000

230.069

1.491.507.448,00 €

6.482,87 €

21.423.567,84 €

93,12 €

1,44%

0,14%

7000 - 8000

227.960

1.703.632.690,00 €

7.473,38 €

41.548.967,31 €

182,26 €

2,44%

0,27%

8000 - 9000

204.219

1.733.102.338,00 €

8.486,49 €

56.415.194,88 €

276,25 €

3,26%

0,37%

9000 - 10000

195.752

1.861.965.323,00 €

9.511,86 €

76.155.188,52 €

389,04 €

4,09%

0,50%

116

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

10000 - 11000

228.399

2.396.613.037,00 €

10.493,10 €

113.508.696,82 €

496,98 €

4,74%

0,75%

11000 -1200 0

221.486

2.546.110.072,00 €

11.495,58 €

134.628.676,02 €

607,84 €

5,29%

0,89%

12000 - 13000

203.506

2.541.577.782,00 €

12.488,96 €

152.001.815,85 €

746,92 €

5,98%

1,00%

13000 - 14000

187.760

2.533.683.286,00 €

13.494,27 €

166.666.810,06 €

887,66 €

6,58%

1,10%

14000 - 15000

182.441

2.644.547.892,00 €

14.495,36 €

187.515.037,65 €

1.027,81 €

7,09%

1,23%

15000 - 16000

160.929

2.493.425.741,00 €

15.493,95 €

192.189.193,30 €

1.194,25 €

7,71%

1,26%

16000 - 17000

150.921

2.489.170.610,00 €

16.493,20 €

205.874.568,82 €

1.364,12 €

8,27%

1,35%

17000 - 18000

136.749

2.392.563.782,00 €

17.496,02 €

209.855.162,41 €

1.534,60 €

8,77%

1,38%

18000 - 19000

123.890

2.290.933.726,00 €

18.491,68 €

213.900.690,98 €

1.726,54 €

9,34%

1,41%

19000 - 20000

112.332

2.189.697.401,00 €

19.493,09 €

216.443.467,26 €

1.926,82 €

9,88%

1,42%

20000 - 22000

199.101

4.175.706.792,00 €

20.972,81 €

443.195.729,39 €

2.225,98 €

10,61%

2,92%

22000 - 24000

169.470

3.892.784.228,00 €

22.970,34 €

455.097.798,82 €

2.685,42 €

11,69%

2,99%

24000 - 26000

146.301

3.654.377.960,00 €

24.978,49 €

460.451.884,11 €

3.147,29 €

12,60%

3,03%

26000 - 28000

127.973

3.452.389.290,00 €

26.977,48 €

465.044.039,80 €

3.633,92 €

13,47%

3,06%

28000 - 30000

109.241

3.165.108.581,00 €

28.973,63 €

453.669.377,71 €

4.152,92 €

14,33%

2,99%

30000 - 33000

138.959

4.370.476.652,00 €

31.451,56 €

667.462.952,08 €

4.803,31 €

15,27%

4,39%

33000 - 36000

116.225

4.006.011.675,00 €

34.467,73 €

663.430.938,95 €

5.708,16 €

16,56%

4,37%

36000 - 39000

98.653

3.695.149.341,00 €

37.456,03 €

655.283.203,46 €

6.642,30 €

17,73%

4,31%

39000 - 42000

84.869

3.433.706.474,00 €

40.458,90 €

650.375.025,76 €

7.663,28 €

18,94%

4,28%

42000 - 45000

72.155

3.135.840.491,00 €

43.459,78 €

631.553.488,78 €

8.752,73 €

20,14%

4,16%

45000 - 50000

93.870

4.444.905.361,00 €

47.351,71 €

960.446.674,20 €

10.231,67 €

21,61%

6,32%

50000 - 55000

66.512

3.482.834.425,00 €

52.364,00 €

807.743.660,99 €

12.144,33 €

23,19%

5,31%

55000 - 60000

47.546

2.728.004.203,00 €

57.376,10 €

677.502.578,43 €

14.249,41 €

24,84%

4,46%

60000 - 65000

34.701

2.164.827.849,00 €

62.385,17 €

567.473.142,21 €

16.353,22 €

26,21%

3,73%

65000 -7000 0

25.729

1.733.541.900,00 €

67.376,96 €

479.614.086,24 €

18.640,99 €

27,67%

3,16%

70000 - 75000

19.438

1.407.457.133,00 €

72.407,51 €

407.324.112,27 €

20.955,04 €

28,94%

2,68%

75000 - 80000

15.290

1.183.541.328,00 €

77.406,23 €

355.560.643,63 €

23.254,46 €

30,04%

2,34%

80000 - 85000

12.023

990.588.015,00 €

82.391,09 €

307.157.447,04 €

25.547,49 €

31,01%

2,02%

85000 - 90000

9.535

833.272.740,00 €

87.390,95 €

267.023.590,83 €

28.004,57 €

32,05%

1,76%

92.421,01 €

235.061.964,69 €

30.519,60 €

33,02%

1,55%

90000 - 95000

7.702

711.826.630,00 €

95000 - 100000

6.408

624.297.701,00 €

97.424,73 €

211.601.531,26 €

33.021,46 €

33,89%

1,39%

100000 - 11000 0

9.491

993.613.459,00 €

104.690,07 €

348.021.812,28 €

36.668,61 €

35,03%

2,29%

110000 - 12000 0

6.847

786.015.120,00 €

114.797,01 €

288.439.189,73 €

42.126,36 €

36,70%

1,90%

120000 - 13000 0

4.764

594.305.880,00 €

124.749,35 €

226.292.962,96 €

47.500,62 €

38,08%

1,49%

130000 - 14000 0

3.487

469.656.652,00 €

134.687,88 €

184.348.739,00 €

52.867,43 €

39,25%

1,21%

140000 - 15000 0

2.569

371.769.250,00 €

144.713,60 €

149.724.716,32 €

58.281,32 €

40,27%

0,99%

150000 - 16000 0

1.958

302.923.298,00 €

154.710,57 €

124.684.821,14 €

63.679,68 €

41,16%

0,82%

160000 - 17000 0

1.477

243.411.353,00 €

164.801,19 €

102.102.966,58 €

69.128,62 €

41,95%

0,67%

170000 - 18000 0

1.273

222.457.051,00 €

174.750,24 €

94.839.904,48 €

74.501,10 €

42,63%

0,62%

180000 - 20000 0

1.767

334.664.790,00 €

189.397,16 €

145.619.255,49 €

82.410,44 €

43,51%

0,96%

200000 - 22000 0

1.231

257.690.934,00 €

209.334,63 €

114.733.926,92 €

93.203,84 €

44,52%

0,75%

220000 - 25000 0

1.173

274.265.530,00 €

233.815,46 €

125.983.386,97 €

107.402,72 €

45,93%

0,83%

250000 - 28000 0

748

197.518.206,00 €

264.061,77 €

93.459.294,28 €

124.945,58 €

47,32%

0,61%

280000 - 31000 0

462

135.771.220,00 €

293.877,10 €

65.714.173,21 €

142.238,47 €

48,40%

0,43%

310000 - 34000 0

327

105.992.644,00 €

324.136,53 €

52.323.921,25 €

160.011,99 €

49,37%

0,34%

340000 - 37000 0

220

77.959.711,00 €

354.362,32 €

39.192.443,32 €

178.147,47 €

50,27%

0,26%

370000 - 40000 0

158

60.574.902,00 €

383.385,46 €

30.898.693,21 €

195.561,35 €

51,01%

0,20%

400000 - 45000 0

184

77.852.343,00 €

423.110,56 €

40.368.939,78 €

219.396,41 €

51,85%

0,27%

117

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

450000 - 50000 0

126

59.579.025,00 €

472.849,40 €

31.404.204,58 €

249.239,72 €

52,71%

0,21%

500000 - 55000 0

67

35.056.689,00 €

523.234,16 €

18.724.528,49 €

279.470,57 €

53,41%

0,12%

550000 - 60000 0

50

28.697.207,00 €

573.944,14 €

15.494.828,00 €

309.896,56 €

53,99%

0,10%

600000 - 65000 0

36

22.384.669,00 €

621.796,36 €

12.189.884,14 €

338.607,89 €

54,46%

0,08%

650000 - 70000 0

19

12.759.264,00 €

671.540,21 €

7.000.629,84 €

368.454,20 €

54,87%

0,05%

700000 - 80000 0

32

23.848.371,00 €

745.261,59 €

13.205.985,03 €

412.687,03 €

55,37%

0,09%

800000 - 90000 0

32

26.887.831,00 €

840.244,72 €

15.029.661,03 €

469.676,91 €

55,90%

0,10%

900000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

1.429.578,35 €

41.987.131,48 €

823.277,09 €

57,59%

0,28%

5.681.066

97.944.878.218,00 €

10.980.233,07 €

15.197.630.076,92 €

5.294.195,68 €

15,52%

ΣΥΝΟΛΟ…..

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 108-117), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και θα χρησιμοποιούμε από εδώ και πέρα.

Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, έχουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2006 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοστό
φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔ
ΗΜΑ

ΣΥΜΜ
ΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

0 - 9.000

2.375.025

10.540.607.193,00 €

181.987.864,85 €

4.438,10 €

76,63 €

1,73%

13,08%

1,68%

9.000 - 17.000

1.540.238

19.119.061.142,00 €

1.169.120.069,41 €

12.413,06 €

759,05 €

6,11%

23,73%

10,82%

17.000 - 22.000

497.482

9.609.710.386,00 €

942.373.354,40 €

19.316,70 €

1.894,29 €

9,81%

11,93%

8,72%

22.000 - 30.000

447.099

11.406.654.161,00 €

1.471.953.410,76 €

25.512,59 €

3.292,23 €

12,90%

14,16%

13,62%

30.000 - 39.000

269.744

9.200.966.283,00 €

1.513.660.158,86 €

34.109,99 €

5.611,47 €

16,45%

11,42%

14,00%

39.000 - 50.000

183.101

8.014.195.839,00 €

1.627.461.669,60 €

43.769,26 €

8.888,33 €

20,31%

9,95%

15,06%

50.000 - 75.000

118.223

6.987.963.342,00 €

1.777.870.783,45 €

59.108,32 €

15.038,28 €

25,44%

8,67%

16,45%

75.000 - 95.000

24.735

2.064.657.248,00 €

646.561.007,32 €

83.471,08 €

26.139,52 €

31,32%

2,56%

5,98%

95.000 - 160.000

19.317

2.256.571.062,00 €

835.800.302,81 €

116.817,88 €

43.267,60 €

37,04%

2,80%

7,73%

160.000 - 340.000

4.763

1.002.745.347,00 €

450.375.285,07 €

210.528,10 €

94.557,06 €

44,91%

1,24%

4,17%

340.000 - 900.000

578

272.324.021,00 €

143.470.796,53 €

471.148,83 €

248.219,37 €

52,68%

0,34%

1,33%

900.000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

47.660.109,12 €

1.678.542,02 €

972.655,29 €

57,95%

0,10%

0,44%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

2.759.175,95 €

1.420.399,12 €

13,42%

118

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2007 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.217.404

9.795.707.830,00 €

172.446.638,65 €

4.417,65 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ποσοσ
τό
φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔ
ΗΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

77,77 €

1,76%

11,39%

1,43%
10,22%

Ατομικός
Φόρος

9.000 - 17.000

1.621.989

20.118.465.060,00 €

1.228.888.547,98 €

12.403,58 €

757,64 €

6,11%

23,39%

17.000 - 22.000

517.697

10.010.818.418,00 €

982.844.764,09 €

19.337,22 €

1.898,49 €

9,82%

11,64%

8,17%

22.000 - 30.000

482.021

12.310.695.609,00 €

1.590.036.351,94 €

25.539,75 €

3.298,69 €

12,92%

14,31%

13,22%

30.000 - 39.000

290.721

9.916.383.143,00 €

1.631.317.181,29 €

34.109,62 €

5.611,28 €

16,45%

11,53%

13,57%

39.000 - 50.000

203.651

8.930.066.488,00 €

1.816.230.767,45 €

43.849,85 €

8.918,35 €

20,34%

10,38%

15,10%

50.000 - 75.000

137.980

8.163.479.222,00 €

2.078.304.720,91 €

59.164,22 €

15.062,36 €

25,46%

9,49%

17,28%

75.000 - 95.000

29.367

2.452.071.255,00 €

768.024.426,37 €

83.497,51 €

26.152,63 €

31,32%

2,85%

6,39%

95.000 - 160.000

23.158

2.708.610.681,00 €

1.003.797.249,09 €

116.962,20 €

43.345,59 €

37,06%

3,15%

8,35%

160.000 - 340.000

5.697

1.191.815.056,00 €

534.456.625,11 €

209.200,47 €

93.813,70 €

44,84%

1,39%

4,44%

340.000 - 900.000

683

318.502.835,00 €

167.558.742,91 €

466.329,19 €

245.327,59 €

52,61%

0,37%

1,39%

900.000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

51.471.005,68 €

1.511.433,08 €

872.389,93 €

57,72%

0,10%

0,43%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

2.586.244,33 €

1.316.654,03 €

13,98%

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔ
ΗΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

Στοιχεία ΥΠΟΙΚ 2008 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.008.466

8.609.323.309,00 €

148.367.173,55 €

4.286,52 €

73,87 €

1,72%

9,23%

1,08%

9.000 - 17.000

1.731.869

21.447.911.301,00 €

1.307.687.838,50 €

12.384,26 €

755,07 €

6,10%

22,98%

9,51%

17.000 - 22.000

546.261

10.553.366.573,00 €

1.035.148.536,55 €

19.319,28 €

1.894,97 €

9,81%

11,31%

7,53%

22.000 - 30.000

523.036

13.375.883.371,00 €

1.729.677.500,79 €

25.573,54 €

3.307,00 €

12,93%

14,33%

12,58%

30.000 - 39.000

317.060

10.816.016.137,00 €

1.779.468.524,56 €

34.113,47 €

5.612,40 €

16,45%

11,59%

12,94%

39.000 - 50.000

229.211

10.068.991.032,00 €

2.050.977.760,79 €

43.928,92 €

8.947,99 €

20,37%

10,79%

14,92%

50.000 - 75.000

169.568

10.047.314.177,00 €

2.560.642.573,86 €

59.252,42 €

15.100,98 €

25,49%

10,77%

18,62%

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

75.000 - 95.000

36.740

3.065.057.616,00 €

959.564.705,93 €

83.425,63 €

26.117,71 €

31,31%

3,28%

6,98%

95.000 - 160.000

28.633

3.340.168.004,00 €

1.236.360.364,01 €

116.654,49 €

43.179,56 €

37,01%

3,58%

8,99%

160.000 - 340.000

7.102

1.493.299.673,00 €

670.575.658,83 €

210.264,67 €

94.420,68 €

44,91%

1,60%

4,88%

340.000 - 900.000

865

405.771.343,00 €

213.646.321,53 €

469.099,82 €

246.989,97 €

52,65%

0,43%

1,55%

900.000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

57.853.481,62 €

1.360.456,22 €

781.803,81 €

57,47%

0,11%

0,42%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

2.438.759,22 €

1.228.204,00 €

14,73%

119

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2009 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.029.750

8.555.830.663,00 €

131.131.444,91 €

4.215,21 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ποσοσ
τό
φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜ
ΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

64,60 €

1,53%

8,73%

0,87%
8,46%

Ατομικός
Φόρος

9.000 - 17.000

1.638.855

20.549.665.486,00 €

1.270.245.587,73 €

12.539,04 €

775,08 €

6,18%

20,96%

17.000 - 22.000

559.043

10.796.883.677,00 €

1.058.671.837,61 €

19.313,15 €

1.893,72 €

9,81%

11,01%

7,05%

22.000 - 30.000

551.915

14.138.740.752,00 €

1.831.110.641,69 €

25.617,61 €

3.317,74 €

12,95%

14,42%

12,19%

30.000 - 39.000

343.773

11.717.943.067,00 €

1.926.538.373,29 €

34.086,28 €

5.604,10 €

16,44%

11,95%

12,83%

39.000 - 50.000

248.850

10.952.872.115,00 €

2.234.631.955,84 €

44.013,95 €

8.979,84 €

20,40%

11,17%

14,88%

50.000 - 75.000

198.338

11.747.738.404,00 €

2.993.220.829,39 €

59.230,90 €

15.091,51 €

25,48%

11,98%

19,93%

75.000 - 95.000

43.003

3.584.558.124,00 €

1.121.689.021,33 €

83.356,00 €

26.083,97 €

31,29%

3,66%

7,47%

95.000 - 160.000

32.662

3.807.511.354,00 €

1.408.902.687,33 €

116.573,12 €

43.135,84 €

37,00%

3,88%

9,38%

160.000 - 340.000

7.832

1.643.373.033,00 €

737.557.883,26 €

209.828,02 €

94.172,35 €

44,88%

1,68%

4,91%

340.000 - 900.000

1.006

465.841.730,00 €

244.828.294,45 €

463.063,35 €

243.368,09 €

52,56%

0,48%

1,63%

900.000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

57.343.882,35 €

1.366.670,93 €

785.532,63 €

57,48%

0,10%

0,38%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

15.015.872.439,18 €

2.438.507,57 €

1.228.019,48 €

15,31%

Ποσοσ
τό
φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜ
ΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

Στοιχεία ΥΠΟΙΚ 2010 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.069.202

8.395.067.947,00 €

125.226.257,70 €

4.057,15 €

60,52 €

1,49%

8,37%

0,80%

9.000 - 17.000

1.577.109

19.877.254.523,00 €

1.236.128.620,05 €

12.603,60 €

783,79 €

6,22%

19,82%

7,86%

17.000 - 22.000

563.758

10.897.459.786,00 €

1.069.463.059,40 €

19.330,03 €

1.897,03 €

9,81%

10,86%

6,80%

22.000 - 30.000

562.083

14.411.431.598,00 €

1.867.888.668,88 €

25.639,33 €

3.323,15 €

12,96%

14,37%

11,88%

30.000 - 39.000

353.955

12.062.132.165,00 €

1.982.729.877,38 €

34.078,15 €

5.601,64 €

16,44%

12,03%

12,61%

39.000 - 50.000

257.443

11.337.690.460,00 €

2.314.322.780,20 €

44.039,61 €

8.989,65 €

20,41%

11,30%

14,72%

50.000 - 75.000

218.809

12.967.392.806,00 €

3.305.223.402,49 €

59.263,53 €

15.105,52 €

25,49%

12,93%

21,03%

75.000 - 95.000

47.300

3.947.239.025,00 €

1.235.970.314,62 €

83.451,14 €

26.130,45 €

31,31%

3,94%

7,86%

95.000 - 160.000

36.119

4.207.238.366,00 €

1.556.255.720,45 €

116.482,69 €

43.086,90 €

36,99%

4,19%

9,90%

160.000 - 340.000

8.240

1.717.781.814,00 €

769.624.299,21 €

208.468,67 €

93.401,01 €

44,80%

1,71%

4,90%

340.000 - 900.000

911

411.478.601,00 €

215.485.059,82 €

451.677,94 €

236.536,84 €

52,37%

0,41%

1,37%

900.000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

39.459.145,92 €

1.399.597,69 €

805.288,69 €

57,54%

0,07%

0,25%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

15.717.777.206,12 €

2.458.689,54 €

1.240.205,19 €

15,67%

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

120

Ατομικό
Εισόδημα

Ατομικός
Φόρος

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜ
ΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

58,52 €

1,47%

8,67%

0,82%

Ατομικός
Φόρος

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,30%

19,92%

8,08%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

11,28%

7,13%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,95%

14,46%

12,07%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

12,32%

13,07%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,36%

11,25%

14,75%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,53%

11,76%

19,34%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

31,32%

3,80%

7,66%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,01%

4,23%

10,09%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,86%

1,81%

5,23%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

52,52%

0,43%

1,47%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,59%

0,07%

0,28%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

ΣΥΓΚΕΝΤΡΩΤΙΚΟΣ ΠΙΝΑΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΤΩΝ 2006 – 2001 ΜΕ ΤΑ ΠΡΑΓΜΑΤΙΚΑ
ΕΙΣΟΔΗΜΑΤΑ ΤΟΥ ΥΠΟΙΚ. ΦΟΡΟΛΟΓΟΥΜΕΝΑ ΜΕ ΤΗΝ ΚΛΙΜΑΚΑ ΤΟΥ 1975

Ο παρακάτω πίνακας δείχνει τις μεταβολές κατά έτος στις ομάδες εισοδήματος που έχουμε ορίσει. Σε αυτόν τον
πίνακα μπορούμε να διακρίνουμε την φορολόγηση με την κλίμακα του 1975, της κάθε ομάδας κατηγοριών
εισοδήματος από το 2006 – 2011 έτσι όπως αυτά δίνονται από το Υ ΠΟΙΚ. Τα δεδομένα είναι α ντλούμενα από τους
προηγούμενους πίνακες α νά έτος.

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες κατηγοριών Εισοδημάτων 2006 -2011 με κλίμακα 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ
0-9.000

9.000 - 17.000

17.000 - 22.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό
φόρου

ΣΥΜΜΕΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ ΜΑ

ΣΥΜΜΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ Α

2006

2.375.025

10.540.607.193 €

181.987.865 €

1,73%

13,08%

1,68%

2007

2.217.404

9.795.707.830 €

172.446.639 €

1,76%

11,39%

1,43%

2008

2.008.466

8.609.323.309 €

148.367.174 €

1,72%

9,23%

1,08%

2009

2.029.750

8.555.830.663 €

131.131.445 €

1,53%

8,73%

0,87%

2010

2.069.202

8.395.067.947 €

125.226.258 €

1,49%

8,37%

0,80%

2011

2.136.651

8.489.376.902 €

125.030.899 €

1,47%

8,67%

0,82%

2006

1.540.238

19.119.061.142 €

1.169.120.069 €

6,11%

23,73%

10,82%

2007

1.621.989

20.118.465.060 €

1.228.888.548 €

6,11%

23,39%

10,22%

2008

1.731.869

21.447.911.301 €

1.307.687.839 €

6,10%

22,98%

9,51%

2009

1.638.855

20.549.665.486 €

1.270.245.588 €

6,18%

20,96%

8,46%

2010

1.577.109

19.877.254.523 €

1.236.128.620 €

6,22%

19,82%

7,86%

2011

1.531.194

19.507.093.743 €

1.228.539.987 €

6,30%

19,92%

8,08%

2006

572.072

11.048.901.701 €

1.083.395.050 €

9,81%

11,28%

7,13%

2007

497.482

9.609.710.386 €

942.373.354 €

9,81%

11,93%

8,72%

2008

517.697

10.010.818.418 €

982.844.764 €

9,82%

11,64%

8,17%

121

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

22.000 - 30.000

30.000 - 39.000

39.000 - 50.000

50.000 - 75.000

75.000 - 95.000

95.000 - 160.000

160.000 - 340.000

340.000 - 900.000

900.000 Κ ΑΙ ΑΝΩ

2009

546.261

10.553.366.573 €

1.035.148.537 €

9,81%

11,31%

7,53%

2010

559.043

10.796.883.677 €

1.058.671.838 €

9,81%

11,01%

7,05%

2011

563.758

10.897.459.786 €

1.069.463.059 €

9,81%

10,86%

6,80%

2006

447.099

11.406.654.161 €

1.471.953.411 €

12,90%

14,16%

13,62%

2007

482.021

12.310.695.609 €

1.590.036.352 €

12,92%

14,31%

13,22%

2008

523.036

13.375.883.371 €

1.729.677.501 €

12,93%

14,33%

12,58%

2009

551.915

14.138.740.752 €

1.831.110.642 €

12,95%

14,42%

12,19%

2010

562.083

14.411.431.598 €

1.867.888.669 €

12,96%

14,37%

11,88%

2011

552.985

14.164.660.059 €

1.834.263.100 €

12,95%

14,46%

12,07%

2006

269.744

9.200.966.283 €

1.513.660.159 €

16,45%

11,42%

14,00%

2007

290.721

9.916.383.143 €

1.631.317.181 €

16,45%

11,53%

13,57%

2008

317.060

10.816.016.137 €

1.779.468.525 €

16,45%

11,59%

12,94%

2009

343.773

11.717.943.067 €

1.926.538.373 €

16,44%

11,95%

12,83%

2010

353.955

12.062.132.165 €

1.982.729.877 €

16,44%

12,03%

12,61%

2011

353.837

12.071.637.668 €

1.986.177.094 €

16,45%

12,32%

13,07%

2006

183.101

8.014.195.839 €

1.627.461.670 €

20,31%

9,95%

15,06%

2007

203.651

8.930.066.488 €

1.816.230.767 €

20,34%

10,38%

15,10%

2008

229.211

10.068.991.032 €

2.050.977.761 €

20,37%

10,79%

14,92%

2009

248.850

10.952.872.115 €

2.234.631.956 €

20,40%

11,17%

14,88%

2010

257.443

11.337.690.460 €

2.314.322.780 €

20,41%

11,30%

14,72%

2011

250.894

11.014.452.326 €

2.242.375.189 €

20,36%

11,25%

14,75%

2006

118.223

6.987.963.342 €

1.777.870.783 €

25,44%

8,67%

16,45%

2007

137.980

8.163.479.222 €

2.078.304.721 €

25,46%

9,49%

17,28%

2008

169.568

10.047.314.177 €

2.560.642.574 €

25,49%

10,77%

18,62%

2009

198.338

11.747.738.404 €

2.993.220.829 €

25,48%

11,98%

19,93%

2010

218.809

12.967.392.806 €

3.305.223.402 €

25,49%

12,93%

21,03%

2011

193.926

11.516.665.510 €

2.939.657.580 €

25,53%

11,76%

19,34%

2006

24.735

2.064.657.248 €

646.561.007 €

31,32%

2,56%

5,98%

2007

29.367

2.452.071.255 €

768.024.426 €

31,32%

2,85%

6,39%

2008

36.740

3.065.057.616 €

959.564.706 €

31,31%

3,28%

6,98%

2009

43.003

3.584.558.124 €

1.121.689.021 €

31,29%

3,66%

7,47%

2010

47.300

3.947.239.025 €

1.235.970.315 €

31,31%

3,94%

7,86%

2011

44.550

3.719.228.713 €

1.164.803.646 €

31,32%

3,80%

7,66%

2006

19.317

2.256.571.062 €

835.800.303 €

37,04%

2,80%

7,73%

2007

23.158

2.708.610.681 €

1.003.797.249 €

37,06%

3,15%

8,35%

2008

28.633

3.340.168.004 €

1.236.360.364 €

37,01%

3,58%

8,99%

2009

32.662

3.807.511.354 €

1.408.902.687 €

37,00%

3,88%

9,38%

2010

36.119

4.207.238.366 €

1.556.255.720 €

36,99%

4,19%

9,90%

2011

35.524

4.142.581.360 €

1.533.113.773 €

37,01%

4,23%

10,09%

2006

4.763

1.002.745.347 €

450.375.285 €

44,91%

1,24%

4,17%

2007

5.697

1.191.815.056 €

534.456.625 €

44,84%

1,39%

4,44%

2008

7.102

1.493.299.673 €

670.575.659 €

44,91%

1,60%

4,88%

2009

7.832

1.643.373.033 €

737.557.883 €

44,88%

1,68%

4,91%

2010

8.240

1.717.781.814 €

769.624.299 €

44,80%

1,71%

4,90%

2011

8.458

1.771.771.728 €

794.776.829 €

44,86%

1,81%

5,23%

2006

578

272.324.021 €

143.470.797 €

52,68%

0,34%

1,33%

2007

683

318.502.835 €

167.558.743 €

52,61%

0,37%

1,39%

2008

865

405.771.343 €

213.646.322 €

52,65%

0,43%

1,55%

2009

1.006

465.841.730 €

244.828.294 €

52,56%

0,48%

1,63%

2010

911

411.478.601 €

215.485.060 €

52,37%

0,41%

1,37%

2011

924

425.600.012 €

223.509.797 €

52,52%

0,43%

1,47%

2006

49

82.248.559 €

47.660.109 €

57,95%

0,10%

0,44%

2007

59

89.174.552 €

51.471.006 €

57,72%

0,10%

0,43%

2008

74

100.673.760 €

57.853.482 €

57,47%

0,11%

0,42%

2009

73

99.766.978 €

57.343.882 €

57,48%

0,10%

0,38%

2010

49

68.580.287 €

39.459.146 €

57,54%

0,07%

0,25%

2011

51

72.908.496 €

41.987.131 €

57,59%

0,07%

0,28%

122

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

ΚΕΦΑΛΑΙΟ 5

Φορολόγηση με την κλίμακα 2003.
Περίοδος 2006:
Στοιχεία ΥΠΟΙΚ 2006- Φορολόγηση με κλίμακα 2003 για έτος 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ 2006

322.370
165.179
151.681
188.863
226.842
212.197
199.894
235.274
331.071
341.654
268.656
260.704
224.803
184.647
170.870
151.964
147.129
131.465
117.427
108.146
98.132
173.777
144.962
119.993
98.696
83.448
106.713
87.408
75.623
64.532
53.395
65.174
42.632
28.892
20.462
15.060
11.177
8.455
6.775
5.254
4.251
3.485
5.168
3.583
2.564
1.963
1.459
1.095
841
657

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 006

0,00 €
73.346.585,00 €
226.871.101,00 €
484.144.231,00 €
792.125.871,00 €
951.114.386,00 €
1.095.478.008,00 €
1.524.323.069,00 €
2.494.362.757,00 €
2.898.841.185,00 €
2.547.660.636,00 €
2.735.295.000,00 €
2.580.029.847,00 €
2.305.186.053,00 €
2.302.770.847,00 €
2.202.156.326,00 €
2.279.729.062,00 €
2.166.233.371,00 €
2.054.070.542,00 €
1.999.830.620,00 €
1.912.961.734,00 €
3.642.847.490,00 €
3.330.452.585,00 €
2.996.203.630,00 €
2.662.130.526,00 €
2.417.867.420,00 €
3.355.866.517,00 €
3.012.072.961,00 €
2.833.026.805,00 €
2.610.628.571,00 €
2.319.418.440,00 €
3.084.148.828,00 €
2.231.028.761,00 €
1.657.072.464,00 €
1.276.232.918,00 €
1.014.504.891,00 €
809.124.308,00 €
654.283.557,00 €
558.174.995,00 €
459.249.527,00 €
392.949.169,00 €
339.450.811,00 €
541.065.333,00 €
411.357.712,00 €
319.627.167,00 €
264.337.107,00 €
211.193.827,00 €
169.539.105,00 €
138.567.786,00 €
114.955.436,00 €

Ατομικό
εισόδημα 2006

0,00 €
444,04 €
1.495,71 €
2.563,47 €
3.491,97 €
4.482,22 €
5.480,29 €
6.478,93 €
7.534,22 €
8.484,73 €
9.482,98 €
10.491,96 €
11.476,85 €
12.484,29 €
13.476,74 €
14.491,30 €
15.494,76 €
16.477,64 €
17.492,32 €
18.491,95 €
19.493,76 €
20.962,77 €
22.974,66 €
24.969,82 €
26.973,03 €
28.974,54 €
31.447,59 €
34.459,92 €
37.462,50 €
40.454,79 €
43.438,87 €
47.321,77 €
52.332,26 €
57.354,02 €
62.370,88 €
67.364,20 €
72.391,90 €
77.384,22 €
82.387,45 €
87.409,50 €
92.436,88 €
97.403,39 €
104.695,30 €
114.808,18 €
124.659,58 €
134.659,76 €
144.752,45 €
154.830,23 €
164.765,50 €
174.970,22 €

123

2006 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
13.413.307,95 €
39.816.554,10 €
81.664.057,80 €
123.357.228,60 €
148.988.361,30 €
168.824.292,60 €
187.912.926,00 €
200.005.600,20 €
430.763.877,00 €
446.830.555,50 €
460.524.502,00 €
457.871.810,40 €
453.941.768,00 €
686.061.656,80 €
667.269.984,40 €
668.129.272,00 €
647.379.628,40 €
599.388.126,00 €
832.839.431,20 €
630.224.704,40 €
485.143.185,60 €
384.651.867,20 €
313.182.956,40 €
254.911.173,20 €
209.715.172,80 €
181.603.748,00 €
151.387.710,80 €
131.036.017,60 €
114.347.574,40 €
184.642.933,20 €
142.507.634,80 €
112.082.266,80 €
93.662.392,80 €
75.504.680,80 €
61.081.392,00 €
50.254.964,40 €
41.941.624,40 €

Ατομικός Φόρος
2006

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
72,64 €
233,02 €
537,39 €
838,43 €
1.133,29 €
1.437,70 €
1.737,59 €
2.038,13 €
2.478,83 €
3.082,40 €
3.837,93 €
4.639,21 €
5.439,82 €
6.429,04 €
7.633,97 €
8.835,00 €
10.031,92 €
11.225,55 €
12.778,71 €
14.782,90 €
16.791,61 €
18.798,35 €
20.795,68 €
22.806,76 €
24.803,69 €
26.804,98 €
28.813,80 €
30.824,75 €
32.811,36 €
35.728,12 €
39.773,27 €
43.713,83 €
47.713,90 €
51.750,98 €
55.782,09 €
59.756,20 €
63.838,09 €

Ποσοστό
Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,58%
1,73%
3,71%
5,41%
6,88%
8,22%
9,40%
10,46%
11,82%
13,42%
15,37%
17,20%
18,77%
20,44%
22,15%
23,58%
24,80%
25,84%
27,00%
28,25%
29,28%
30,14%
30,87%
31,50%
32,05%
32,54%
32,96%
33,35%
33,69%
34,13%
34,64%
35,07%
35,43%
35,75%
36,03%
36,27%
36,49%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,12%
0,35%
0,72%
1,09%
1,31%
1,49%
1,66%
1,76%
3,80%
3,94%
4,06%
4,03%
4,00%
6,04%
5,88%
5,89%
5,70%
5,28%
7,34%
5,55%
4,27%
3,39%
2,76%
2,25%
1,85%
1,60%
1,33%
1,15%
1,01%
1,63%
1,26%
0,99%
0,83%
0,67%
0,54%
0,44%
0,37%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

977
699
719
386
300
184
137
96
104
64
48
41
26
17
25
20
49

185.328.532,00 €
145.931.177,00 €
168.006.213,00 €
101.922.704,00 €
88.166.433,00 €
59.867.066,00 €
48.620.154,00 €
37.018.491,00 €
44.167.396,00 €
30.409.541,00 €
25.297.078,00 €
23.507.165,00 €
16.309.730,00 €
11.466.899,00 €
18.681.859,00 €
16.845.708,00 €
82.248.559,00 €

189.691,44 €
208.771,35 €
233.666,50 €
264.048,46 €
293.888,11 €
325.364,49 €
354.891,64 €
385.609,28 €
424.686,50 €
475.149,08 €
527.022,46 €
573.345,49 €
627.297,31 €
674.523,47 €
747.274,36 €
842.285,40 €
1.678.542,02 €

68.122.862,80 €
54.073.620,80 €
62.780.635,20 €
38.395.181,60 €
33.421.573,20 €
22.815.226,40 €
18.605.511,60 €
14.216.996,40 €
17.027.358,40 €
11.770.216,40 €
9.823.631,20 €
9.150.716,00 €
6.363.992,00 €
4.482.209,60 €
7.318.993,60 €
6.615.283,20 €
32.598.073,60 €

69.726,57 €
77.358,54 €
87.316,60 €
99.469,38 €
111.405,24 €
123.995,80 €
135.806,65 €
148.093,71 €
163.724,60 €
183.909,63 €
204.658,98 €
223.188,20 €
244.768,92 €
263.659,39 €
292.759,74 €
330.764,16 €
665.266,81 €

36,76%
37,05%
37,37%
37,67%
37,91%
38,11%
38,27%
38,41%
38,55%
38,71%
38,83%
38,93%
39,02%
39,09%
39,18%
39,27%
39,63%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.252.283,67 €

11.350.447.021,85 €

4.146.403,85 €

14,09%

180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

0,60%
0,48%
0,55%
0,34%
0,29%
0,20%
0,16%
0,13%
0,15%
0,10%
0,09%
0,08%
0,06%
0,04%
0,06%
0,06%
0,29%

Περίοδος 2007:
Στοιχεία ΥΠΟΙΚ 2007- Φορολόγηση με κλίμακα 2003 για έτος 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ 2007

315.365
156.576
142.521
149.619
225.349
207.411
183.463
216.016
263.143
357.941
285.360
264.596
241.548
206.200
177.029
159.296
147.188
140.772
120.619
110.322
103.258
183.498
152.128
131.244
107.774
90.875
114.251
95.637
80.833
69.671

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 007

0,00 €
69.388.362,00 €
213.344.978,00 €
373.961.542,00 €
777.065.386,00 €
929.436.172,00 €
1.005.574.121,00 €
1.402.778.697,00 €
1.982.344.491,00 €
3.041.814.081,00 €
2.702.779.694,00 €
2.776.442.134,00 €
2.771.990.215,00 €
2.573.133.127,00 €
2.386.056.476,00 €
2.307.765.323,00 €
2.280.682.654,00 €
2.319.615.437,00 €
2.109.639.498,00 €
2.040.076.211,00 €
2.012.809.471,00 €
3.848.293.238,00 €
3.494.558.515,00 €
3.276.574.424,00 €
2.906.854.709,00 €
2.632.707.961,00 €
3.593.374.022,00 €
3.294.722.289,00 €
3.028.286.832,00 €
2.818.908.799,00 €

Ατομικό εισόδημα
2007

0,00 €
443,16 €
1.496,94 €
2.499,43 €
3.448,28 €
4.481,13 €
5.481,07 €
6.493,86 €
7.533,34 €
8.498,09 €
9.471,47 €
10.493,14 €
11.475,94 €
12.478,82 €
13.478,34 €
14.487,28 €
15.495,03 €
16.477,82 €
17.490,11 €
18.492,02 €
19.493,01 €
20.971,85 €
22.971,17 €
24.965,52 €
26.971,76 €
28.970,65 €
31.451,58 €
34.450,29 €
37.463,50 €
40.460,29 €

124

2007 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
14.809.969,05 €
41.336.452,80 €
85.411.836,90 €
123.418.516,20 €
159.543.311,10 €
173.333.459,40 €
191.696.043,30 €
210.429.861,30 €
455.360.591,40 €
468.759.874,50 €
503.479.169,60 €
499.931.783,60 €
494.201.934,40 €
734.705.958,80 €
729.721.365,60 €
714.191.782,80 €
699.086.869,60 €

Ατομικός Φόρος
2007

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
71,82 €
233,50 €
536,18 €
838,51 €
1.133,35 €
1.437,03 €
1.737,60 €
2.037,90 €
2.481,56 €
3.081,35 €
3.836,21 €
4.638,70 €
5.438,26 €
6.430,63 €
7.630,12 €
8.835,40 €
10.034,12 €

Ποσοστό
Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,58%
1,73%
3,70%
5,41%
6,88%
8,22%
9,40%
10,45%
11,83%
13,41%
15,37%
17,20%
18,77%
20,45%
22,15%
23,58%
24,80%

ΣΥΜΜΕΤΟΧ
Η ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ
Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,12%
0,33%
0,67%
0,97%
1,26%
1,37%
1,51%
1,66%
3,59%
3,70%
3,97%
3,94%
3,90%
5,80%
5,76%
5,63%
5,51%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

59.536
74.444
49.384
33.514
24.141
17.800
13.141
10.118
7.824
6.317
5.108
4.197
6.177
4.226
3.073
2.308
1.795
1.382
1.046
817
1.223
819
772
471
309
240
152
123
126
94
46
42
31
20
30
19
59

2.587.287.127,00 €
3.523.870.562,00 €
2.584.510.036,00 €
1.922.402.378,00 €
1.506.106.551,00 €
1.199.364.008,00 €
951.096.249,00 €
783.111.014,00 €
644.780.230,00 €
552.024.713,00 €
472.155.298,00 €
408.900.593,00 €
646.628.924,00 €
484.712.461,00 €
383.471.983,00 €
310.981.867,00 €
260.038.892,00 €
213.875.961,00 €
172.417.757,00 €
142.925.595,00 €
231.930.267,00 €
171.274.448,00 €
180.938.750,00 €
123.841.619,00 €
90.761.845,00 €
77.724.775,00 €
53.814.697,00 €
47.366.648,00 €
53.313.792,00 €
44.526.415,00 €
24.094.062,00 €
24.116.356,00 €
19.315.632,00 €
13.518.273,00 €
22.248.379,00 €
16.188.581,00 €
89.174.552,00 €

43.457,52 €
47.335,86 €
52.334,97 €
57.361,17 €
62.387,91 €
67.380,00 €
72.376,25 €
77.397,81 €
82.410,56 €
87.387,16 €
92.434,47 €
97.426,87 €
104.683,33 €
114.697,70 €
124.787,50 €
134.740,84 €
144.868,46 €
154.758,29 €
164.835,33 €
174.939,53 €
189.640,45 €
209.126,31 €
234.376,62 €
262.933,37 €
293.727,65 €
323.853,23 €
354.044,06 €
385.094,70 €
423.125,33 €
473.685,27 €
523.783,96 €
574.198,95 €
623.084,90 €
675.913,65 €
741.612,63 €
852.030,58 €
1.511.433,08 €

668.768.450,80 €
951.717.624,80 €
730.092.414,40 €
562.849.851,20 €
453.975.470,40 €
370.275.603,20 €
299.621.349,60 €
251.018.705,60 €
209.794.492,00 €
181.960.335,20 €
157.447.919,20 €
137.748.687,20 €
220.663.019,60 €
167.895.084,40 €
134.489.843,20 €
110.198.546,80 €
92.976.306,80 €
77.051.084,40 €
62.534.202,80 €
52.145.688,00 €
85.250.656,80 €
63.472.929,20 €
67.627.700,00 €
46.639.997,60 €
34.404.388,00 €
29.613.910,00 €
20.591.078,80 €
18.190.209,20 €
20.550.616,80 €
17.232.466,00 €
9.354.724,80 €
9.388.242,40 €
7.535.602,80 €
5.284.309,20 €
8.714.851,60 €
6.358.582,40 €
35.306.970,80 €

11.233,01 €
12.784,34 €
14.783,99 €
16.794,47 €
18.805,16 €
20.802,00 €
22.800,50 €
24.809,12 €
26.814,22 €
28.804,87 €
30.823,79 €
32.820,75 €
35.723,33 €
39.729,08 €
43.765,00 €
47.746,34 €
51.797,39 €
55.753,32 €
59.784,13 €
63.825,81 €
69.706,18 €
77.500,52 €
87.600,65 €
99.023,35 €
111.341,06 €
123.391,29 €
135.467,62 €
147.887,88 €
163.100,13 €
183.324,11 €
203.363,58 €
223.529,58 €
243.083,96 €
264.215,46 €
290.495,05 €
334.662,23 €
598.423,23 €

25,85%
27,01%
28,25%
29,28%
30,14%
30,87%
31,50%
32,05%
32,54%
32,96%
33,35%
33,69%
34,13%
34,64%
35,07%
35,44%
35,75%
36,03%
36,27%
36,48%
36,76%
37,06%
37,38%
37,66%
37,91%
38,10%
38,26%
38,40%
38,55%
38,70%
38,83%
38,93%
39,01%
39,09%
39,17%
39,28%
39,59%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

11.078.051,16 €

12.678.160.696,35 €

4.076.748,74 €

14,74%

42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

5,27%
7,51%
5,76%
4,44%
3,58%
2,92%
2,36%
1,98%
1,65%
1,44%
1,24%
1,09%
1,74%
1,32%
1,06%
0,87%
0,73%
0,61%
0,49%
0,41%
0,67%
0,50%
0,53%
0,37%
0,27%
0,23%
0,16%
0,14%
0,16%
0,14%
0,07%
0,07%
0,06%
0,04%
0,07%
0,05%
0,28%

Περίοδος 2008:
Στοιχεία ΥΠΟΙΚ 2008- Φορολόγηση με κλίμακα 2003 για έτος 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ 2008

0-0

319.174

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 008

0,00 €

Ατομικό εισόδημα
2008

2008 φόρος

Ατομικός Φόρος
2008

Ποσοστό
Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

150.225

65.711.082,00 €

437,42 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

128.637

192.081.699,00 €

1.493,21 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

136.186

340.789.164,00 €

2.502,38 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

180.744

642.720.179,00 €

3.555,97 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

201.600

905.037.194,00 €

4.489,27 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

185.568

1.016.224.027,00 €

5.476,29 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

174.117

1.129.800.892,00 €

6.488,75 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

212.066

1.588.625.788,00 €

7.491,19 €

0,00 €

0,00 €

0,00%

0,00%

125

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

8000 - 9000

320.149

2.728.333.284,00 €

8.522,07 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

320.420

3.043.290.103,00 €

9.497,82 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

271.825

2.848.537.126,00 €

10.479,31 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

251.968

2.897.255.238,00 €

11.498,50 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

226.786

2.829.067.259,00 €

12.474,61 €

16.145.288,85 €

71,19 €

0,57%

0,11%

13000 - 14000

191.749

2.585.238.899,00 €

13.482,41 €

45.007.979,70 €

234,72 €

1,74%

0,31%

14000 - 15000

169.309

2.452.944.020,00 €

14.487,97 €

90.815.916,00 €

536,39 €

3,70%

0,62%

15000 - 16000

152.481

2.362.542.119,00 €

15.494,01 €

127.810.025,70 €

838,20 €

5,41%

0,88%

16000 - 17000

147.331

2.429.036.537,00 €

16.486,93 €

167.379.851,10 €

1.136,08 €

6,89%

1,15%

17000 - 18000

130.740

2.286.976.626,00 €

17.492,55 €

187.973.587,80 €

1.437,77 €

8,22%

1,29%

18000 - 19000

117.395

2.170.707.607,00 €

18.490,63 €

203.937.332,10 €

1.737,19 €

9,39%

1,40%

19000 - 20000

106.413

2.074.260.797,00 €

19.492,55 €

216.844.709,10 €

2.037,77 €

10,45%

1,49%

20000 - 22000

191.713

4.021.421.543,00 €

20.976,26 €

475.999.932,90 €

2.482,88 €

11,84%

3,27%

22000 - 24000

163.769

3.761.807.310,00 €

22.970,20 €

504.582.303,00 €

3.081,06 €

13,41%

3,47%

24000 - 26000

139.265

3.477.745.825,00 €

24.972,15 €

534.618.580,00 €

3.838,86 €

15,37%

3,67%

26000 - 28000

118.947

3.207.918.991,00 €

26.969,31 €

551.643.546,40 €

4.637,73 €

17,20%

3,79%

28000 - 30000

101.055

2.928.411.245,00 €

28.978,39 €

549.876.248,00 €

5.441,36 €

18,78%

3,78%

30000 - 33000

124.437

3.913.817.110,00 €

31.452,20 €

800.239.294,00 €

6.430,88 €

20,45%

5,50%

33000 - 36000

104.612

3.605.113.492,00 €

34.461,76 €

798.681.596,80 €

7.634,70 €

22,15%

5,49%

36000 - 39000

88.011

3.297.085.535,00 €

37.462,20 €

777.566.564,00 €

8.834,88 €

23,58%

5,34%

39000 - 42000

76.800

3.107.609.847,00 €

40.463,67 €

770.723.938,80 €

10.035,47 €

24,80%

5,30%

42000 - 45000

65.894

2.863.919.631,00 €

43.462,53 €

740.319.752,40 €

11.235,01 €

25,85%

5,09%

45000 - 50000

86.517

4.097.461.554,00 €

47.360,19 €

1.106.905.071,60 €

12.794,08 €

27,01%

7,61%

50000 - 55000

59.727

3.125.882.733,00 €

52.336,18 €

883.032.043,20 €

14.784,47 €

28,25%

6,07%

55000 - 60000

41.357

2.372.138.753,00 €

57.357,61 €

694.509.951,20 €

16.793,04 €

29,28%

4,77%

60000 - 65000

29.749

1.855.375.491,00 €

62.367,66 €

559.193.846,40 €

18.797,06 €

30,14%

3,84%

65000 -7000 0

22.042

1.485.364.640,00 €

67.387,92 €

458.587.556,00 €

20.805,17 €

30,87%

3,15%

70000 - 75000

16.693

1.208.552.560,00 €

72.398,76 €

380.759.074,00 €

22.809,51 €

31,51%

2,62%

75000 - 80000

12.780

989.126.839,00 €

77.396,47 €

317.053.735,60 €

24.808,59 €

32,05%

2,18%

80000 - 85000

9.889

814.887.369,00 €

82.403,41 €

265.137.597,60 €

26.811,37 €

32,54%

1,82%

85000 - 90000

7.835

684.947.860,00 €

87.421,55 €

225.793.894,00 €

28.818,62 €

32,97%

1,55%

92.382,22 €

192.086.819,20 €

30.802,89 €

33,34%

1,32%

90000 - 95000

6.236

576.095.548,00 €

95000 - 100000

5.220

508.685.769,00 €

97.449,38 €

171.371.307,60 €

32.829,75 €

33,69%

1,18%

100000 - 11000 0

7.740

810.745.998,00 €

104.747,54 €

276.697.399,20 €

35.749,02 €

34,13%

1,90%

110000 - 12000 0

5.282

605.904.580,00 €

114.711,20 €

209.877.532,00 €

39.734,48 €

34,64%

1,44%

120000 - 13000 0

3.824

477.028.660,00 €

124.745,99 €

167.293.864,00 €

43.748,40 €

35,07%

1,15%

130000 - 14000 0

2.895

390.250.756,00 €

134.801,64 €

138.296.052,40 €

47.770,66 €

35,44%

0,95%

140000 - 15000 0

2.097

303.785.981,00 €

144.866,94 €

108.617.842,40 €

51.796,78 €

35,75%

0,75%

150000 - 16000 0

1.575

243.766.260,00 €

154.772,23 €

87.820.254,00 €

55.758,89 €

36,03%

0,60%

160000 - 17000 0

1.278

210.523.895,00 €

164.729,18 €

76.349.858,00 €

59.741,67 €

36,27%

0,52%

170000 - 18000 0

1.011

176.833.268,00 €

174.909,27 €

64.515.657,20 €

63.813,71 €

36,48%

0,44%

180000 - 20000 0

1.459

276.166.059,00 €

189.284,48 €

101.493.573,60 €

69.563,79 €

36,75%

0,70%

200000 - 22000 0

1.022

214.129.122,00 €

209.519,69 €

79.366.348,80 €

77.657,88 €

37,06%

0,55%

220000 - 25000 0

994

232.266.801,00 €

233.668,81 €

86.793.620,40 €

87.317,53 €

37,37%

0,60%

250000 - 28000 0

628

165.399.593,00 €

263.375,15 €

62.297.637,20 €

99.200,06 €

37,66%

0,43%

280000 - 31000 0

404

118.692.323,00 €

293.792,88 €

44.992.329,20 €

111.367,15 €

37,91%

0,31%

310000 - 34000 0

306

99.288.612,00 €

324.472,59 €

37.833.544,80 €

123.639,04 €

38,10%

0,26%

340000 - 37000 0

210

74.108.869,00 €

352.899,38 €

28.352.047,60 €

135.009,75 €

38,26%

0,19%

370000 - 40000 0

130

49.947.715,00 €

384.213,19 €

19.179.586,00 €

147.535,28 €

38,40%

0,13%

400000 - 45000 0

153

64.535.866,00 €

421.803,05 €

24.873.396,40 €

162.571,22 €

38,54%

0,17%

126

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

450000 - 50000 0

102

48.294.576,00 €

473.476,24 €

18.690.530,40 €

183.240,49 €

38,70%

0,13%

500000 - 55000 0

97

50.564.013,00 €

521.278,48 €

19.629.055,20 €

202.361,39 €

38,82%

0,13%

550000 - 60000 0

40

23.138.078,00 €

578.451,95 €

9.009.231,20 €

225.230,78 €

38,94%

0,06%

600000 - 65000 0

39

24.238.109,00 €

621.489,97 €

9.455.393,60 €

242.445,99 €

39,01%

0,06%

650000 - 70000 0

28

18.779.043,00 €

670.680,11 €

7.339.417,20 €

262.122,04 €

39,08%

0,05%

700000 - 80000 0

37

27.824.362,00 €

752.009,78 €

10.902.194,80 €

294.653,91 €

39,18%

0,07%

800000 - 90000 0

29

24.340.712,00 €

839.334,90 €

9.557.934,80 €

329.583,96 €

39,27%

0,07%

900000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

1.360.456,22 €

39.814.404,00 €

538.032,49 €

39,55%

0,27%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

10.916.754,72 €

14.553.646.047,45 €

4.012.183,05 €

15,59%

Περίοδος 2009:
Στοιχεία ΥΠΟΙΚ 2009- Φορολόγηση με κλίμακα 2003 για έτος 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ 2009

331.315
148.699
124.625
131.099
139.977
232.393
243.711
223.414
225.963
228.554
244.417
262.126
248.096
220.305
190.988
169.433
157.059
146.431
133.749
121.157
109.553
194.584
169.371
145.187
127.804
109.553
136.579
112.237
94.957
81.252
70.552
97.046
70.127
48.480
34.660
25.653
19.418
15.113
11.626

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ
2009

0,00 €
64.789.761,00 €
187.175.892,00 €
328.106.262,00 €
489.741.861,00 €
1.054.733.996,00 €
1.349.051.694,00 €
1.451.098.313,00 €
1.688.347.954,00 €
1.942.784.930,00 €
2.321.570.629,00 €
2.749.780.646,00 €
2.851.868.129,00 €
2.749.780.280,00 €
2.574.501.876,00 €
2.455.340.998,00 €
2.432.505.216,00 €
2.414.317.712,00 €
2.339.659.178,00 €
2.240.303.571,00 €
2.135.499.210,00 €
4.081.421.718,00 €
3.891.581.360,00 €
3.624.952.540,00 €
3.448.168.106,00 €
3.174.038.746,00 €
4.294.673.724,00 €
3.866.787.716,00 €
3.556.481.627,00 €
3.287.971.769,00 €
3.066.527.596,00 €
4.598.372.750,00 €
3.671.159.828,00 €
2.780.768.603,00 €
2.161.709.230,00 €
1.728.486.853,00 €
1.405.613.890,00 €
1.169.535.055,00 €
958.015.912,00 €

Ατομικό εισόδημα
2009

0,00 €
435,71 €
1.501,91 €
2.502,74 €
3.498,73 €
4.538,58 €
5.535,46 €
6.495,11 €
7.471,79 €
8.500,33 €
9.498,40 €
10.490,30 €
11.495,02 €
12.481,70 €
13.479,91 €
14.491,52 €
15.487,84 €
16.487,75 €
17.492,91 €
18.490,91 €
19.492,84 €
20.975,11 €
22.976,67 €
24.967,47 €
26.980,13 €
28.972,63 €
31.444,61 €
34.451,99 €
37.453,60 €
40.466,35 €
43.464,79 €
47.383,43 €
52.350,16 €
57.359,09 €
62.368,99 €
67.379,52 €
72.387,16 €
77.386,03 €
82.402,88 €

127

2009 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
15.918.042,00 €
44.686.282,80 €
91.062.569,40 €
131.356.774,80 €
166.393.203,60 €
192.314.063,40 €
210.482.901,30 €
223.252.833,00 €
483.061.475,40 €
522.170.898,00 €
557.080.966,00 €
593.272.642,40 €
595.864.548,40 €
877.908.639,60 €
856.457.536,40 €
838.607.100,80 €
815.488.907,60 €
792.716.238,40 €
1.242.516.200,00 €
1.037.182.881,20 €
814.155.441,20 €
651.524.692,00 €
533.628.791,20 €
442.824.856,00 €
374.869.072,00 €
311.706.464,80 €

Ατομικός Φόρος
2009

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
72,25 €
233,97 €
537,45 €
836,35 €
1.136,32 €
1.437,87 €
1.737,27 €
2.037,85 €
2.482,53 €
3.083,00 €
3.836,99 €
4.642,05 €
5.439,05 €
6.427,84 €
7.630,79 €
8.831,44 €
10.036,54 €
11.235,91 €
12.803,37 €
14.790,06 €
16.793,64 €
18.797,60 €
20.801,81 €
22.804,86 €
24.804,41 €
26.811,15 €

Ποσοστό
Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,58%
1,74%
3,71%
5,40%
6,89%
8,22%
9,40%
10,45%
11,84%
13,42%
15,37%
17,21%
18,77%
20,44%
22,15%
23,58%
24,80%
25,85%
27,02%
28,25%
29,28%
30,14%
30,87%
31,50%
32,05%
32,54%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,10%
0,28%
0,57%
0,82%
1,04%
1,20%
1,31%
1,39%
3,01%
3,25%
3,47%
3,70%
3,71%
5,47%
5,34%
5,22%
5,08%
4,94%
7,74%
6,46%
5,07%
4,06%
3,32%
2,76%
2,34%
1,94%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

9.145
7.119
5.938
8.862
6.163
4.307
3.144
2.421
1.827
1.417
1.138
1.626
1.095
1.077
724
439
316
243
168
179
123
100
57
39
34
38
25
73

799.171.271,00 €
657.835.886,00 €
578.366.547,00 €
927.592.296,00 €
707.354.928,00 €
537.344.372,00 €
423.602.955,00 €
350.462.635,00 €
282.787.621,00 €
233.679.594,00 €
198.801.711,00 €
308.053.789,00 €
229.061.217,00 €
251.359.375,00 €
190.902.961,00 €
129.110.105,00 €
102.404.281,00 €
85.985.790,00 €
64.309.710,00 €
75.497.173,00 €
58.309.014,00 €
52.268.481,00 €
32.782.472,00 €
24.306.230,00 €
22.934.345,00 €
28.370.360,00 €
21.078.155,00 €
99.766.978,00 €

87.388,88 €
92.405,66 €
97.400,90 €
104.670,76 €
114.774,45 €
124.760,71 €
134.733,76 €
144.759,45 €
154.782,50 €
164.911,50 €
174.693,95 €
189.454,97 €
209.188,33 €
233.388,46 €
263.678,12 €
294.100,47 €
324.064,18 €
353.850,99 €
382.795,89 €
421.771,92 €
474.057,02 €
522.684,81 €
575.131,09 €
623.236,67 €
674.539,56 €
746.588,42 €
843.126,20 €
1.366.670,93 €

263.426.758,40 €
219.352.504,40 €
194.827.918,80 €
316.535.618,40 €
245.039.521,20 €
188.449.698,80 €
150.105.582,00 €
125.295.904,00 €
101.878.998,40 €
84.757.287,60 €
72.521.984,40 €
113.221.615,60 €
84.890.236,80 €
93.920.200,00 €
71.908.584,40 €
48.944.192,00 €
39.018.312,40 €
32.899.866,00 €
24.690.684,00 €
29.098.019,20 €
22.567.155,60 €
20.292.392,40 €
12.762.438,80 €
9.482.642,00 €
8.964.638,00 €
11.114.444,00 €
8.277.512,00 €
39.457.841,20 €

28.805,55 €
30.812,26 €
32.810,36 €
35.718,30 €
39.759,78 €
43.754,28 €
47.743,51 €
51.753,78 €
55.763,00 €
59.814,60 €
63.727,58 €
69.631,99 €
77.525,33 €
87.205,39 €
99.321,25 €
111.490,19 €
123.475,67 €
135.390,40 €
146.968,36 €
162.558,77 €
183.472,81 €
202.923,92 €
223.902,44 €
243.144,67 €
263.665,82 €
292.485,37 €
331.100,48 €
540.518,37 €

32,96%
33,34%
33,69%
34,12%
34,64%
35,07%
35,44%
35,75%
36,03%
36,27%
36,48%
36,75%
37,06%
37,36%
37,67%
37,91%
38,10%
38,26%
38,39%
38,54%
38,70%
38,82%
38,93%
39,01%
39,09%
39,18%
39,27%
39,55%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

10.924.650,62 €

16.050.206.572,50 €

4.015.326,60 €

16,37%

85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

1,64%
1,37%
1,21%
1,97%
1,53%
1,17%
0,94%
0,78%
0,63%
0,53%
0,45%
0,71%
0,53%
0,59%
0,45%
0,30%
0,24%
0,20%
0,15%
0,18%
0,14%
0,13%
0,08%
0,06%
0,06%
0,07%
0,05%
0,25%

Περίοδος 2010:
Στοιχεία ΥΠΟΙΚ 2010- Φορολόγηση με κλίμακα 2003 για έτος 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ 2010

379.650
153.278
126.525
134.862
147.410
230.389
242.338
219.724
224.478
210.548
220.193
250.681
236.940
211.526
187.958
167.609
154.668
147.534
130.673
124.191
110.880
198.014
171.027

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ
2010

0,00 €
67.226.612,00 €
189.636.284,00 €
337.897.980,00 €
515.275.992,00 €
1.051.225.002,00 €
1.343.679.107,00 €
1.425.745.630,00 €
1.677.261.559,00 €
1.787.119.781,00 €
2.092.417.221,00 €
2.629.982.010,00 €
2.723.148.000,00 €
2.640.947.247,00 €
2.534.090.070,00 €
2.428.963.340,00 €
2.396.185.562,00 €
2.431.521.073,00 €
2.286.162.889,00 €
2.296.588.721,00 €
2.161.557.957,00 €
4.153.150.219,00 €
3.929.481.860,00 €

Ατομικό εισόδημα
2010

0,00 €
438,59 €
1.498,80 €
2.505,51 €
3.495,53 €
4.562,83 €
5.544,65 €
6.488,80 €
7.471,83 €
8.487,94 €
9.502,65 €
10.491,35 €
11.492,99 €
12.485,21 €
13.482,21 €
14.491,84 €
15.492,45 €
16.481,09 €
17.495,30 €
18.492,39 €
19.494,57 €
20.974,02 €
22.975,80 €

128

2010 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
15.395.287,05 €
44.107.041,00 €
90.098.712,00 €
129.570.588,60 €
167.351.781,90 €
187.984.736,70 €
215.808.906,30 €
226.014.587,10 €
491.511.725,70 €
527.231.688,00 €

Ατομικός
Φόρος 2010

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
72,78 €
234,66 €
537,55 €
837,73 €
1.134,33 €
1.438,59 €
1.737,72 €
2.038,37 €
2.482,21 €
3.082,74 €

Ποσοστό
Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,58%
1,74%
3,71%
5,41%
6,88%
8,22%
9,40%
10,46%
11,83%
13,42%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,09%
0,26%
0,53%
0,77%
0,99%
1,11%
1,28%
1,34%
2,91%
3,12%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0
900000 ΚΑΙ ΑΝΩ
ΣΥΝΟΛΟ …..

148.318
128.354
114.384
140.968
115.882
97.105
83.690
72.346
101.407
76.691
53.832
38.331
28.540
21.415
16.370
12.709
10.046
8.175
6.555
9.803
6.845
4.804
3.535
2.633
1.944
1.562
1.187
1.749
1.162
1.103
728
458
291
203
190
190
122
57
50
24
27
29
19
49

3.703.623.198,00 €
3.463.557.581,00 €
3.314.768.959,00 €
4.432.396.565,00 €
3.992.335.265,00 €
3.637.400.335,00 €
3.385.747.465,00 €
3.144.862.178,00 €
4.807.080.817,00 €
4.015.812.261,00 €
3.087.253.068,00 €
2.390.570.265,00 €
1.923.623.558,00 €
1.550.133.654,00 €
1.266.890.530,00 €
1.046.845.785,00 €
878.049.393,00 €
755.453.317,00 €
638.477.439,00 €
1.025.841.667,00 €
784.889.060,00 €
599.249.928,00 €
476.444.116,00 €
381.341.341,00 €
300.994.815,00 €
257.528.977,00 €
207.552.661,00 €
330.981.495,00 €
243.293.488,00 €
257.635.107,00 €
192.006.767,00 €
134.479.994,00 €
94.303.325,00 €
71.951.774,00 €
72.905.257,00 €
80.131.819,00 €
57.567.985,00 €
29.764.281,00 €
28.785.076,00 €
14.913.259,00 €
18.105.977,00 €
21.394.067,00 €
15.959.106,00 €
68.580.287,00 €

24.970,83 €
26.984,41 €
28.979,31 €
31.442,57 €
34.451,73 €
37.458,42 €
40.455,82 €
43.469,75 €
47.403,84 €
52.363,54 €
57.349,77 €
62.366,50 €
67.400,97 €
72.385,41 €
77.390,99 €
82.370,43 €
87.402,89 €
92.410,19 €
97.403,12 €
104.645,69 €
114.666,04 €
124.739,79 €
134.779,10 €
144.831,50 €
154.832,72 €
164.871,30 €
174.854,81 €
189.240,42 €
209.374,77 €
233.576,71 €
263.745,56 €
293.624,44 €
324.066,41 €
354.442,24 €
383.711,88 €
421.746,42 €
471.868,73 €
522.180,37 €
575.701,52 €
621.385,79 €
670.591,74 €
737.726,45 €
839.952,95 €
1.399.597,69 €

569.293.579,20 €
596.045.932,40 €
622.445.983,60 €
906.005.426,00 €
884.259.806,00 €
857.764.384,00 €
839.605.486,00 €
813.016.971,20 €
1.299.179.276,80 €
1.134.675.254,40 €
903.834.427,20 €
720.492.456,00 €
593.928.423,20 €
488.351.211,60 €
406.080.712,00 €
340.577.964,00 €
289.436.857,20 €
251.905.076,80 €
215.077.725,60 €
350.048.216,80 €
271.858.874,00 €
210.155.371,20 €
168.837.396,40 €
136.343.586,40 €
108.442.326,00 €
93.405.290,80 €
75.721.014,40 €
121.636.248,00 €
90.171.095,20 €
96.270.592,80 €
72.325.506,80 €
50.975.297,60 €
35.931.680,00 €
27.532.259,60 €
27.993.602,80 €
30.884.227,60 €
22.276.894,00 €
11.555.162,40 €
11.206.530,40 €
5.817.703,60 €
7.076.340,80 €
8.379.276,80 €
6.266.792,40 €
27.130.764,80 €

3.838,33 €
4.643,77 €
5.441,72 €
6.427,03 €
7.630,69 €
8.833,37 €
10.032,33 €
11.237,90 €
12.811,53 €
14.795,42 €
16.789,91 €
18.796,60 €
20.810,39 €
22.804,17 €
24.806,40 €
26.798,17 €
28.811,15 €
30.814,08 €
32.811,25 €
35.708,27 €
39.716,42 €
43.745,91 €
47.761,64 €
51.782,60 €
55.783,09 €
59.798,52 €
63.791,92 €
69.546,17 €
77.599,91 €
87.280,68 €
99.348,22 €
111.299,78 €
123.476,56 €
135.626,89 €
147.334,75 €
162.548,57 €
182.597,49 €
202.722,15 €
224.130,61 €
242.404,32 €
262.086,70 €
288.940,58 €
329.831,18 €
553.689,08 €

15,37%
17,21%
18,78%
20,44%
22,15%
23,58%
24,80%
25,85%
27,03%
28,26%
29,28%
30,14%
30,88%
31,50%
32,05%
32,53%
32,96%
33,34%
33,69%
34,12%
34,64%
35,07%
35,44%
35,75%
36,03%
36,27%
36,48%
36,75%
37,06%
37,37%
37,67%
37,91%
38,10%
38,26%
38,40%
38,54%
38,70%
38,82%
38,93%
39,01%
39,08%
39,17%
39,27%
39,56%

5.694.978

100.300.747.378,00 €

10.939.061,88 €

16.895.294.059,15 €

4.021.082,89 €

16,84%

3,37%
3,53%
3,68%
5,36%
5,23%
5,08%
4,97%
4,81%
7,69%
6,72%
5,35%
4,26%
3,52%
2,89%
2,40%
2,02%
1,71%
1,49%
1,27%
2,07%
1,61%
1,24%
1,00%
0,81%
0,64%
0,55%
0,45%
0,72%
0,53%
0,57%
0,43%
0,30%
0,21%
0,16%
0,17%
0,18%
0,13%
0,07%
0,07%
0,03%
0,04%
0,05%
0,04%
0,16%

Περίοδος 2011:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2003 για έτος 2011
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ 2011

426.255
153.890
129.675
136.835
151.000
219.516

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 011

0,00 €
67.997.144,00 €
193.781.649,00 €
342.843.804,00 €
527.926.406,00 €
1.006.146.290,00 €

Ατομικό εισόδημα
2003

0,00 €
441,86 €
1.494,36 €
2.505,53 €
3.496,20 €
4.583,48 €

129

2003 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ατομικός
Φόρος 2003

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ποσοστό
Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

257.232
230.069
227.960
204.219
195.752
228.399
221.486
203.506
187.760
182.441
160.929
150.921
136.749
123.890
112.332
199.101
169.470
146.301
127.973
109.241
138.959
116.225
98.653
84.869
72.155
93.870
66.512
47.546
34.701
25.729
19.438
15.290
12.023
9.535
7.702
6.408
9.491
6.847
4.764
3.487
2.569
1.958
1.477
1.273
1.767
1.231
1.173
748
462
327
220
158
184
126
67
50
36
19
32
32
51

1.422.439.133,00 €
1.491.507.448,00 €
1.703.632.690,00 €
1.733.102.338,00 €
1.861.965.323,00 €
2.396.613.037,00 €
2.546.110.072,00 €
2.541.577.782,00 €
2.533.683.286,00 €
2.644.547.892,00 €
2.493.425.741,00 €
2.489.170.610,00 €
2.392.563.782,00 €
2.290.933.726,00 €
2.189.697.401,00 €
4.175.706.792,00 €
3.892.784.228,00 €
3.654.377.960,00 €
3.452.389.290,00 €
3.165.108.581,00 €
4.370.476.652,00 €
4.006.011.675,00 €
3.695.149.341,00 €
3.433.706.474,00 €
3.135.840.491,00 €
4.444.905.361,00 €
3.482.834.425,00 €
2.728.004.203,00 €
2.164.827.849,00 €
1.733.541.900,00 €
1.407.457.133,00 €
1.183.541.328,00 €
990.588.015,00 €
833.272.740,00 €
711.826.630,00 €
624.297.701,00 €
993.613.459,00 €
786.015.120,00 €
594.305.880,00 €
469.656.652,00 €
371.769.250,00 €
302.923.298,00 €
243.411.353,00 €
222.457.051,00 €
334.664.790,00 €
257.690.934,00 €
274.265.530,00 €
197.518.206,00 €
135.771.220,00 €
105.992.644,00 €
77.959.711,00 €
60.574.902,00 €
77.852.343,00 €
59.579.025,00 €
35.056.689,00 €
28.697.207,00 €
22.384.669,00 €
12.759.264,00 €
23.848.371,00 €
26.887.831,00 €
72.908.496,00 €

5.529,79 €
6.482,87 €
7.473,38 €
8.486,49 €
9.511,86 €
10.493,10 €
11.495,58 €
12.488,96 €
13.494,27 €
14.495,36 €
15.493,95 €
16.493,20 €
17.496,02 €
18.491,68 €
19.493,09 €
20.972,81 €
22.970,34 €
24.978,49 €
26.977,48 €
28.973,63 €
31.451,56 €
34.467,73 €
37.456,03 €
40.458,90 €
43.459,78 €
47.351,71 €
52.364,00 €
57.376,10 €
62.385,17 €
67.376,96 €
72.407,51 €
77.406,23 €
82.391,09 €
87.390,95 €
92.421,01 €
97.424,73 €
104.690,07 €
114.797,01 €
124.749,35 €
134.687,88 €
144.713,60 €
154.710,57 €
164.801,19 €
174.750,24 €
189.397,16 €
209.334,63 €
233.815,46 €
264.061,77 €
293.877,10 €
324.136,53 €
354.362,32 €
383.385,46 €
423.110,56 €
472.849,40 €
523.234,16 €
573.944,14 €
621.796,36 €
671.540,21 €
745.261,59 €
840.244,72 €
1.429.578,35 €

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
14.925.867,30 €
44.739.385,80 €
98.264.157,60 €
134.888.232,30 €
171.742.173,00 €
196.755.444,60 €
215.259.217,80 €
228.924.300,30 €
494.137.227,60 €
522.154.568,40 €
562.000.034,00 €
593.921.766,00 €
594.211.282,40 €
893.592.810,80 €
887.620.920,00 €
871.343.786,40 €
851.538.239,60 €
810.582.946,40 €
1.200.661.644,40 €
984.084.970,00 €
798.793.781,20 €
652.519.989,60 €
535.183.410,00 €
443.439.153,20 €
379.383.031,20 €
322.293.756,00 €
274.668.846,00 €
237.363.352,00 €
210.309.880,40 €
339.075.733,60 €
272.296.998,00 €
208.423.752,00 €
166.417.610,80 €
132.908.350,00 €
109.127.619,20 €
88.280.991,20 €
81.153.870,40 €
122.998.866,00 €
95.505.723,60 €
102.492.262,00 €
74.407.082,40 €
51.467.188,00 €
40.386.007,60 €
29.830.884,40 €
23.258.260,80 €
30.009.337,20 €
23.056.710,00 €
13.610.625,60 €
11.171.382,80 €
8.732.467,60 €
4.986.855,60 €
9.342.548,40 €
10.558.332,40 €
28.849.748,40 €

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
73,34 €
238,28 €
538,61 €
838,18 €
1.137,96 €
1.438,81 €
1.737,50 €
2.037,93 €
2.481,84 €
3.081,10 €
3.841,40 €
4.640,99 €
5.439,45 €
6.430,62 €
7.637,09 €
8.832,41 €
10.033,56 €
11.233,91 €
12.790,69 €
14.795,60 €
16.800,44 €
18.804,07 €
20.800,79 €
22.813,00 €
24.812,49 €
26.806,43 €
28.806,38 €
30.818,40 €
32.819,89 €
35.726,03 €
39.768,80 €
43.749,74 €
47.725,15 €
51.735,44 €
55.734,23 €
59.770,47 €
63.750,09 €
69.608,87 €
77.583,85 €
87.376,18 €
99.474,71 €
111.400,84 €
123.504,61 €
135.594,93 €
147.204,18 €
163.094,22 €
182.989,76 €
203.143,67 €
223.427,66 €
242.568,54 €
262.466,08 €
291.954,64 €
329.947,89 €
565.681,34 €

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,59%
1,77%
3,72%
5,41%
6,90%
8,22%
9,40%
10,45%
11,83%
13,41%
15,38%
17,20%
18,77%
20,45%
22,16%
23,58%
24,80%
25,85%
27,01%
28,26%
29,28%
30,14%
30,87%
31,51%
32,05%
32,54%
32,96%
33,35%
33,69%
34,13%
34,64%
35,07%
35,43%
35,75%
36,02%
36,27%
36,48%
36,75%
37,06%
37,37%
37,67%
37,91%
38,10%
38,26%
38,40%
38,55%
38,70%
38,82%
38,93%
39,01%
39,08%
39,17%
39,27%
39,57%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

10.980.233,07 €

16.303.653.382,30 €

4.037.543,08 €

16,65%

5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

130

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,09%
0,27%
0,60%
0,83%
1,05%
1,21%
1,32%
1,40%
3,03%
3,20%
3,45%
3,64%
3,64%
5,48%
5,44%
5,34%
5,22%
4,97%
7,36%
6,04%
4,90%
4,00%
3,28%
2,72%
2,33%
1,98%
1,68%
1,46%
1,29%
2,08%
1,67%
1,28%
1,02%
0,82%
0,67%
0,54%
0,50%
0,75%
0,59%
0,63%
0,46%
0,32%
0,25%
0,18%
0,14%
0,18%
0,14%
0,08%
0,07%
0,05%
0,03%
0,06%
0,06%
0,18%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 121-132), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και θα χρησιμοποιούμε από εδώ και πέρα.
Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, με την κλίμακα του 2003 έχουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2006 - Ομάδες Κατηγοριών εισοδημάτων με 2003
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.375.025

10.540.607.193,00 €

0,00 €

4.438,10 €

0,00 €

0,00%

13,08%

0,00%

9.000 - 17.000

1.540.238

19.119.061.142,00 €

407.239.509,75 €

12.413,06 €

264,40 €

2,13%

23,73%

3,59%

17.000 - 22.000

497.482

9.609.710.386,00 €

987.506.695,80 €

19.316,70 €

1.985,01 €

10,28%

11,93%

8,70%

22.000 - 30.000

447.099

11.406.654.161,00 €

1.819.168.635,90 €

25.512,59 €

4.068,83 €

15,95%

14,16%

16,03%

30.000 - 39.000

269.744

9.200.966.283,00 €

2.021.460.913,20 €

34.109,99 €

7.494,00 €

21,97%

11,42%

17,81%

39.000 - 50.000

183.101

8.014.195.839,00 €

2.079.607.185,60 €

43.769,26 €

11.357,71 €

25,95%

9,95%

18,32%

50.000 - 75.000

118.223

6.987.963.342,00 €

2.068.113.886,80 €

59.108,32 €

17.493,33 €

29,60%

8,67%

18,22%

75.000 - 95.000

24.735

2.064.657.248,00 €

673.742.649,20 €

83.471,08 €

27.238,43 €

32,63%

2,56%

5,94%

95.000 - 160.000

19.317

2.256.571.062,00 €

783.828.874,80 €

116.817,88 €

40.577,15 €

34,74%

2,80%

6,91%

160.000 - 340.000

4.763

1.002.745.347,00 €

371.805.688,80 €

210.528,10 €

78.061,24 €

37,08%

1,24%

3,28%

340.000 - 900.000

578

272.324.021,00 €

105.374.908,40 €

471.148,83 €

182.309,53 €

38,69%

0,34%

0,93%

900.000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

32.598.073,60 €

1.678.542,02 €

665.266,81 €

39,63%

0,10%

0,29%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.350.447.021,85 €

2.759.175,95 €

1.036.116,44 €

14,09%

100,00%

100,00%

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

11,39%

0,00%
3,35%

Στοιχεία ΥΠΟΙΚ 2007 - Ομάδες Κατηγοριών εισοδημάτων με 2003
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.217.404

9.795.707.830,00 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

0,00 €

4.417,65 €

Ατομικός
Φόρος

9.000 - 17.000

1.621.989

20.118.465.060,00 €

424.520.086,05 €

12.403,58 €

261,73 €

2,11%

23,39%

17.000 - 22.000

517.697

10.010.818.418,00 €

1.030.819.955,40 €

19.337,22 €

1.991,16 €

10,30%

11,64%

8,13%

22.000 - 30.000

482.021

12.310.695.609,00 €

1.966.372.762,10 €

25.539,75 €

4.079,43 €

15,97%

14,31%

15,51%

30.000 - 39.000

290.721

9.916.383.143,00 €

2.178.619.107,20 €

34.109,62 €

7.493,85 €

21,97%

11,53%

17,18%

39.000 - 50.000

203.651

8.930.066.488,00 €

2.319.572.945,20 €

43.849,85 €

11.389,94 €

25,97%

10,38%

18,30%

50.000 - 75.000

137.980

8.163.479.222,00 €

2.416.814.688,80 €

59.164,22 €

17.515,69 €

29,61%

9,49%

19,06%

75.000 - 95.000

29.367

2.452.071.255,00 €

800.221.452,00 €

83.497,51 €

27.249,00 €

32,63%

2,85%

6,31%

95.000 - 160.000

23.158

2.708.610.681,00 €

941.022.572,40 €

116.962,20 €

40.634,88 €

34,74%

3,15%

7,42%

160.000 - 340.000

5.697

1.191.815.056,00 €

441.689.472,40 €

209.200,47 €

77.530,19 €

37,06%

1,39%

3,48%

340.000 - 900.000

683

318.502.835,00 €

123.200.684,00 €

466.329,19 €

180.381,67 €

38,68%

0,37%

0,97%

900.000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

35.306.970,80 €

1.511.433,08 €

598.423,23 €

39,59%

0,10%

0,28%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

12.678.160.696,35 €

2.586.244,33 €

966.950,78 €

14,74%

100,00%

100,00%

131

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2008 - Ομάδες Κατηγοριών εισοδημάτων με 2003
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.008.466

8.609.323.309,00 €

0,00 €

4.286,52 €

0,00 €

0,00%

9,23%

0,00%

9.000 - 17.000

1.731.869

21.447.911.301,00 €

447.159.061,35 €

12.384,26 €

258,19 €

2,08%

22,98%

3,07%

17.000 - 22.000

546.261

10.553.366.573,00 €

1.084.755.561,90 €

19.319,28 €

1.985,78 €

10,28%

11,31%

7,45%

22.000 - 30.000

523.036

13.375.883.371,00 €

2.140.720.677,40 €

25.573,54 €

4.092,87 €

16,00%

14,33%

14,71%

30.000 - 39.000

317.060

10.816.016.137,00 €

2.376.487.454,80 €

34.113,47 €

7.495,39 €

21,97%

11,59%

16,33%

39.000 - 50.000

229.211

10.068.991.032,00 €

2.617.948.762,80 €

43.928,92 €

11.421,57 €

26,00%

10,79%

17,99%

50.000 - 75.000

169.568

10.047.314.177,00 €

2.976.082.470,80 €

59.252,42 €

17.550,97 €

29,62%

10,77%

20,45%

75.000 - 95.000

36.740

3.065.057.616,00 €

1.000.072.046,40 €

83.425,63 €

27.220,25 €

32,63%

3,28%

6,87%

95.000 - 160.000

28.633

3.340.168.004,00 €

1.159.974.251,60 €

116.654,49 €

40.511,80 €

34,73%

3,58%

7,97%

160.000 - 340.000

7.102

1.493.299.673,00 €

553.642.569,20 €

210.264,67 €

77.955,87 €

37,08%

1,60%

3,80%

340.000 - 900.000

865

405.771.343,00 €

156.988.787,20 €

469.099,82 €

181.489,93 €

38,69%

0,43%

1,08%

900.000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

39.814.404,00 €

1.360.456,22 €

538.032,49 €

39,55%

0,11%

0,27%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

14.553.646.047,45 €

2.438.759,22 €

908.015,10 €

15,59%

100,00%

100,00%

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2009 - Ομάδες Κατηγοριών εισοδημάτων με 2003
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.029.750

8.555.830.663,00 €

0,00 €

4.215,21 €

0,00 €

0,00%

8,73%

0,00%

9.000 - 17.000

1.638.855

20.549.665.486,00 €

449.416.872,60 €

12.539,04 €

274,23 €

2,19%

20,96%

2,80%

17.000 - 22.000

559.043

10.796.883.677,00 €

1.109.111.273,10 €

19.313,15 €

1.983,95 €

10,27%

11,01%

6,91%

22.000 - 30.000

551.915

14.138.740.752,00 €

2.268.389.054,80 €

25.617,61 €

4.110,03 €

16,04%

14,42%

14,13%

30.000 - 39.000

343.773

11.717.943.067,00 €

2.572.973.276,80 €

34.086,28 €

7.484,51 €

21,96%

11,95%

16,03%

39.000 - 50.000

248.850

10.952.872.115,00 €

2.850.721.346,00 €

44.013,95 €

11.455,58 €

26,03%

11,17%

17,76%

50.000 - 75.000

198.338

11.747.738.404,00 €

3.479.316.661,60 €

59.230,90 €

17.542,36 €

29,62%

11,98%

21,68%

75.000 - 95.000

43.003

3.584.558.124,00 €

1.169.354.799,60 €

83.356,00 €

27.192,40 €

32,62%

3,66%

7,29%

95.000 - 160.000

32.662

3.807.511.354,00 €

1.322.133.241,60 €

116.573,12 €

40.479,25 €

34,72%

3,88%

8,24%

160.000 - 340.000

7.832

1.643.373.033,00 €

609.182.413,20 €

209.828,02 €

77.781,21 €

37,07%

1,68%

3,80%

340.000 - 900.000

1.006

465.841.730,00 €

180.149.792,00 €

463.063,35 €

179.075,34 €

38,67%

0,48%

1,12%

900.000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

39.457.841,20 €

1.366.670,93 €

540.518,37 €

39,55%

0,10%

0,25%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

16.050.206.572,50 €

2.438.507,57 €

907.897,23 €

16,37%

100,00%

100,00%

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

132

Ατομικό
Εισόδημα

Ατομικός
Φόρος

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2010 - Ομάδες Κατηγοριών εισοδημάτων με 2003
Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

8,37%

0,00%

12.603,60 €

283,13 €

2,25%

19,82%

2,64%

1.121.319.955,80 €

19.330,03 €

1.989,01 €

10,29%

10,86%

6,64%

2.315.017.183,20 €

25.639,33 €

4.118,64 €

16,06%

14,37%

13,70%

12.062.132.165,00 €

2.648.029.616,00 €

34.078,15 €

7.481,26 €

21,95%

12,03%

15,67%

257.443

11.337.690.460,00 €

2.951.801.734,00 €

44.039,61 €

11.465,85 €

26,04%

11,30%

17,47%

50.000 - 75.000

218.809

12.967.392.806,00 €

3.841.281.772,40 €

59.263,53 €

17.555,41 €

29,62%

12,93%

22,74%

75.000 - 95.000

47.300

3.947.239.025,00 €

1.288.000.610,00 €

83.451,14 €

27.230,46 €

32,63%

3,94%

7,62%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.069.202

8.395.067.947,00 €

0,00 €

4.057,15 €

9.000 - 17.000

1.577.109

19.877.254.523,00 €

446.523.410,55 €

17.000 - 22.000

563.758

10.897.459.786,00 €

22.000 - 30.000

562.083

14.411.431.598,00 €

30.000 - 39.000

353.955

39.000 - 50.000

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

95.000 - 160.000

36.119

4.207.238.366,00 €

1.460.763.496,40 €

116.482,69 €

40.443,08 €

34,72%

4,19%

8,65%

160.000 - 340.000

8.240

1.717.781.814,00 €

636.436.725,60 €

208.468,67 €

77.237,47 €

37,05%

1,71%

3,77%

340.000 - 900.000

911

411.478.601,00 €

158.988.790,40 €

451.677,94 €

174.521,17 €

38,64%

0,41%

0,94%

900.000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

27.130.764,80 €

1.399.597,69 €

553.689,08 €

39,56%

0,07%

0,16%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

16.895.294.059,15 €

2.458.689,54 €

916.014,55 €

16,84%

100,00%

100,00%

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

8,67%

0,00%
2,85%

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με 2003
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.136.651

8.489.376.902,00 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

0,00 €

3.973,22 €

Ατομικός
Φόρος

9.000 - 17.000

1.531.194

19.507.093.743,00 €

464.559.816,00 €

12.739,79 €

303,40 €

2,38%

19,92%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.135.076.190,30 €

19.313,83 €

1.984,15 €

10,27%

11,28%

6,96%

22.000 - 30.000

552.985

14.164.660.059,00 €

2.272.287.650,80 €

25.614,91 €

4.109,13 €

16,04%

14,46%

13,94%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.652.557.517,20 €

34.116,38 €

7.496,55 €

21,97%

12,32%

16,27%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.862.782.830,40 €

43.900,82 €

11.410,33 €

25,99%

11,25%

17,56%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.414.021.304,00 €

59.386,91 €

17.604,76 €

29,64%

11,76%

20,94%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.213.708.985,20 €

83.484,37 €

27.243,75 €

32,63%

3,80%

7,44%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.438.559.944,00 €

116.613,60 €

40.495,44 €

34,73%

4,23%

8,82%

160.000 - 340.000

8.458

1.771.771.728,00 €

656.691.991,20 €

209.478,80 €

77.641,52 €

37,06%

1,81%

4,03%

340.000 - 900.000

924

425.600.012,00 €

164.557.404,80 €

460.606,07 €

178.092,43 €

38,66%

0,43%

1,01%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.849.748,40 €

1.429.578,35 €

565.681,34 €

39,57%

0,07%

0,18%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

16.303.653.382,30 €

2.498.807,05 €

932.062,80 €

16,65%

100,00%

100,00%

133

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

ΣΥΓΚΕΝΤΡΩΤΙΚΟΣ ΠΙΝΑΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΤΩΝ 2006 – 2001 ΜΕ ΤΑ ΠΡΑΓΜΑΤΙΚΑ
ΕΙΣΟΔΗΜΑΤΑ ΤΟΥ ΥΠΟΙΚ. ΦΟΡΟΛΟΓΟΥΜΕΝΑ ΜΕ ΤΗΝ ΚΛΙΜΑΚΑ ΤΟΥ 2003
Ο παρακάτω πίνακας δείχνει τις μεταβολές κατά έτος στις ομάδες εισοδήματος που έχουμε ορίσει. Σε αυτόν τον
πίνακα μπορούμε να διακρίνουμε την φορολόγηση με την κλίμακα του 2003, της κάθε ομάδας κατηγοριών
εισοδήματος από το 2006 – 2011 έτσι όπως αυτά δίνονται από το Υ ΠΟΙΚ. Τα δεδομένα είναι α ντλούμενα από τους
προηγούμενους πίνακες α νά έτος.

Στοιχεία ΥΠΟΙΚ - Ομάδες κατηγοριών Εισοδημάτων με 2003
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

0-9.000

9.000 - 17.000

17.000 - 22.000

22.000 - 30.000

30.000 - 39.000

39.000 - 50.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό
φόρου

ΣΥΜΜΕΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ ΜΑ

ΣΥΜΜΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ Α

2006

2.375.025

10.540.607.193 €

0€

0,00%

13,08%

0,00%

2007

2.217.404

9.795.707.830 €

0€

0,00%

11,39%

0,00%

2008

2.008.466

8.609.323.309 €

0€

0,00%

9,23%

0,00%

2009

2.029.750

8.555.830.663 €

0€

0,00%

8,73%

0,00%

2010

2.069.202

8.395.067.947 €

0€

0,00%

8,37%

0,00%

2011

2.136.651

8.489.376.902 €

0€

0,00%

8,67%

0,00%

2006

1.540.238

19.119.061.142 €

407.239.510 €

2,13%

23,73%

3,59%

2007

1.621.989

20.118.465.060 €

424.520.086 €

2,11%

23,39%

3,35%

2008

1.731.869

21.447.911.301 €

447.159.061 €

2,08%

22,98%

3,07%

2009

1.638.855

20.549.665.486 €

449.416.873 €

2,19%

20,96%

2,80%

2010

1.577.109

19.877.254.523 €

446.523.411 €

2,25%

19,82%

2,64%

2011

1.531.194

19.507.093.743 €

464.559.816 €

2,38%

19,92%

2,85%

2006

572.072

9.609.710.386 €

987.506.696 €

10,28%

11,28%

6,96%

2007

497.482

10.010.818.418 €

1.030.819.955 €

10,30%

11,93%

8,70%

2008

517.697

10.553.366.573 €

1.084.755.562 €

10,28%

11,64%

8,13%

2009

546.261

10.796.883.677 €

1.109.111.273 €

10,27%

11,31%

7,45%

2010

559.043

10.897.459.786 €

1.121.319.956 €

10,29%

11,01%

6,91%

2011

563.758

11.048.901.701 €

1.135.076.190 €

10,27%

10,86%

6,64%

2006

447.099

11.406.654.161 €

1.819.168.636 €

15,95%

14,16%

16,03%

2007

482.021

12.310.695.609 €

1.966.372.762 €

15,97%

14,31%

15,51%

2008

523.036

13.375.883.371 €

2.140.720.677 €

16,00%

14,33%

14,71%

2009

551.915

14.138.740.752 €

2.268.389.055 €

16,04%

14,42%

14,13%

2010

562.083

14.411.431.598 €

2.315.017.183 €

16,06%

14,37%

13,70%

2011

552.985

14.164.660.059 €

2.272.287.651 €

16,04%

14,46%

13,94%

2006

269.744

9.200.966.283 €

2.021.460.913 €

21,97%

11,42%

17,81%

2007

290.721

9.916.383.143 €

2.178.619.107 €

21,97%

11,53%

17,18%

2008

317.060

10.816.016.137 €

2.376.487.455 €

21,97%

11,59%

16,33%

2009

343.773

11.717.943.067 €

2.572.973.277 €

21,96%

11,95%

16,03%

2010

353.955

12.062.132.165 €

2.648.029.616 €

21,95%

12,03%

15,67%

2011

353.837

12.071.637.668 €

2.652.557.517 €

21,97%

12,32%

16,27%

2006

183.101

8.014.195.839 €

2.079.607.186 €

25,95%

9,95%

18,32%

2007

203.651

8.930.066.488 €

2.319.572.945 €

25,97%

10,38%

18,30%

2008

229.211

10.068.991.032 €

2.617.948.763 €

26,00%

10,79%

17,99%

2009

248.850

10.952.872.115 €

2.850.721.346 €

26,03%

11,17%

17,76%

2010

257.443

11.337.690.460 €

2.951.801.734 €

26,04%

11,30%

17,47%

134

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

50.000 - 75.000

75.000 - 95.000

95.000 160.000

160.000 340.000

340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2011

250.894

11.014.452.326 €

2.862.782.830 €

25,99%

11,25%

17,56%

2006

118.223

6.987.963.342 €

2.068.113.887 €

29,60%

8,67%

18,22%

2007

137.980

8.163.479.222 €

2.416.814.689 €

29,61%

9,49%

19,06%

2008

169.568

10.047.314.177 €

2.976.082.471 €

29,62%

10,77%

20,45%

2009

198.338

11.747.738.404 €

3.479.316.662 €

29,62%

11,98%

21,68%

2010

218.809

12.967.392.806 €

3.841.281.772 €

29,62%

12,93%

22,74%

2011

193.926

11.516.665.510 €

3.414.021.304 €

29,64%

11,76%

20,94%

2006

24.735

2.064.657.248 €

673.742.649 €

32,63%

2,56%

5,94%

2007

29.367

2.452.071.255 €

800.221.452 €

32,63%

2,85%

6,31%

2008

36.740

3.065.057.616 €

1.000.072.046 €

32,63%

3,28%

6,87%

2009

43.003

3.584.558.124 €

1.169.354.800 €

32,62%

3,66%

7,29%

2010

47.300

3.947.239.025 €

1.288.000.610 €

32,63%

3,94%

7,62%

2011

44.550

3.719.228.713 €

1.213.708.985 €

32,63%

3,80%

7,44%

2006

19.317

2.256.571.062 €

783.828.875 €

34,74%

2,80%

6,91%

2007

23.158

2.708.610.681 €

941.022.572 €

34,74%

3,15%

7,42%

2008

28.633

3.340.168.004 €

1.159.974.252 €

34,73%

3,58%

7,97%

2009

32.662

3.807.511.354 €

1.322.133.242 €

34,72%

3,88%

8,24%

2010

36.119

4.207.238.366 €

1.460.763.496 €

34,72%

4,19%

8,65%

2011

35.524

4.142.581.360 €

1.438.559.944 €

34,73%

4,23%

8,82%

2006

4.763

1.002.745.347 €

371.805.689 €

37,08%

1,24%

3,28%

2007

5.697

1.191.815.056 €

441.689.472 €

37,06%

1,39%

3,48%

2008

7.102

1.493.299.673 €

553.642.569 €

37,08%

1,60%

3,80%

2009

7.832

1.643.373.033 €

609.182.413 €

37,07%

1,68%

3,80%

2010

8.240

1.717.781.814 €

636.436.726 €

37,05%

1,71%

3,77%

2011

8.458

1.771.771.728 €

656.691.991 €

37,06%

1,81%

4,03%

2006

578

272.324.021 €

105.374.908 €

38,69%

0,34%

0,93%

2007

683

318.502.835 €

123.200.684 €

38,68%

0,37%

0,97%

2008

865

405.771.343 €

156.988.787 €

38,69%

0,43%

1,08%

2009

1.006

465.841.730 €

180.149.792 €

38,67%

0,48%

1,12%

2010

911

411.478.601 €

158.988.790 €

38,64%

0,41%

0,94%

2011

924

425.600.012 €

164.557.405 €

38,66%

0,43%

1,01%

2006

49

82.248.559 €

32.598.074 €

39,63%

0,10%

0,29%

2007

59

89.174.552 €

35.306.971 €

39,59%

0,10%

0,28%

2008

74

100.673.760 €

39.814.404 €

39,55%

0,11%

0,27%

2009

73

99.766.978 €

39.457.841 €

39,55%

0,10%

0,25%

2010

49

68.580.287 €

27.130.765 €

39,56%

0,07%

0,16%

2011

51

72.908.496 €

28.849.748 €

39,57%

0,07%

0,18%

135

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

ΚΕΦΑΛΑΙΟ 6

Φορολόγηση με την κλίμακα 2006
Περίοδος 2006:
Στοιχεία ΥΠΟΙΚ 2006- Φορολόγηση με κλίμακα 2006 για έτος 2006

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00 €

0,00%

0,00%

0,00 €

0,00 €

0,00%

0,00%

1.495,71 €

0,00 €

0,00 €

0,00%

0,00%

2.563,47 €

0,00 €

0,00 €

0,00%

0,00%

792.125.871,00 €

3.491,97 €

0,00 €

0,00 €

0,00%

0,00%

212.197

951.114.386,00 €

4.482,22 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

199.894

1.095.478.008,00 €

5.480,29 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

235.274

1.524.323.069,00 €

6.478,93 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

331.071

2.494.362.757,00 €

7.534,22 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

341.654

2.898.841.185,00 €

8.484,73 €

0,00 €

0,00 €

0,00%

0,00%

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 006

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ Υ
ΜΕΝΩΝ - 2006

0-0

322.370

0,00 €

0,00 €

0,00 €

0 - 1000

165.179

73.346.585,00 €

444,04 €

1000 - 2000

151.681

226.871.101,00 €

2000 - 3000

188.863

484.144.231,00 €

3000 - 4000

226.842

4000 - 5000

Ατομικό
εισόδημα 2006

2006 φόρος

Ατομικός Φόρος
2006

9000 - 10000

268.656

2.547.660.636,00 €

9.482,98 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

260.704

2.735.295.000,00 €

10.491,96 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

224.803

2.580.029.847,00 €

11.476,85 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

184.647

2.305.186.053,00 €

12.484,29 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

170.870

2.302.770.847,00 €

13.476,74 €

24.438.254,10 €

71,51 €

1,06%

0,28%

14000 - 15000

151.964

2.202.156.326,00 €

14.491,30 €

67.987.297,80 €

223,70 €

3,09%

0,79%

15000 - 16000

147.129

2.279.729.062,00 €

15.494,76 €

110.115.618,60 €

374,21 €

4,83%

1,27%

16000 - 17000

131.465

2.166.233.371,00 €

16.477,64 €

137.156.511,30 €

521,65 €

6,33%

1,59%

17000 - 18000

117.427

2.054.070.542,00 €

17.492,32 €

158.255.862,60 €

673,85 €

7,70%

1,83%

18000 - 19000

108.146

1.999.830.620,00 €

18.491,95 €

178.179.786,00 €

823,79 €

8,91%

2,06%

19000 - 20000

98.132

1.912.961.734,00 €

19.493,76 €

191.173.720,20 €

974,06 €

9,99%

2,21%

20000 - 22000

173.777

3.642.847.490,00 €

20.962,77 €

415.123.947,00 €

1.194,42 €

11,40%

4,80%

22000 - 24000

144.962

3.330.452.585,00 €

22.974,66 €

433.783.975,50 €

1.496,20 €

13,02%

5,02%

24000 - 26000

119.993

2.996.203.630,00 €

24.969,82 €

454.524.852,00 €

3.590,95 €

15,17%

5,26%

26000 - 28000

98.696

2.662.130.526,00 €

26.973,03 €

452.937.010,40 €

4.191,91 €

17,01%

5,24%

28000 - 30000

83.448

2.417.867.420,00 €

28.974,54 €

449.769.368,00 €

4.792,36 €

18,60%

5,20%

30000 - 33000

106.713

3.355.866.517,00 €

31.447,59 €

680.726.006,80 €

5.534,28 €

20,28%

7,87%

33000 - 36000

87.408

3.012.072.961,00 €

34.459,92 €

662.899.584,40 €

6.437,98 €

22,01%

7,67%

36000 - 39000

75.623

2.833.026.805,00 €

37.462,50 €

664.348.122,00 €

7.338,75 €

23,45%

7,68%

39000 - 42000

64.532

2.610.628.571,00 €

40.454,79 €

644.153.028,40 €

8.236,44 €

24,67%

7,45%

42000 - 45000

53.395

2.319.418.440,00 €

43.438,87 €

596.718.376,00 €

9.131,66 €

25,73%

6,90%

45000 - 50000

65.174

3.084.148.828,00 €

47.321,77 €

829.580.731,20 €

10.296,53 €

26,90%

9,59%

50000 - 55000

42.632

2.231.028.761,00 €

52.332,26 €

628.093.104,40 €

11.799,68 €

28,15%

7,26%

136

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

55000 - 60000

28.892

1.657.072.464,00 €

57.354,02 €

483.698.585,60 €

13.306,21 €

29,19%

5,59%

60000 - 65000

20.462

1.276.232.918,00 €

62.370,88 €

383.628.767,20 €

14.811,26 €

30,06%

4,44%

65000 -7000 0

15.060

1.014.504.891,00 €

67.364,20 €

312.429.956,40 €

16.309,26 €

30,80%

3,61%

70000 - 75000

11.177

809.124.308,00 €

72.391,90 €

254.352.323,20 €

17.817,57 €

31,44%

2,94%

75000 - 80000

8.455

654.283.557,00 €

77.384,22 €

209.292.422,80 €

19.315,27 €

31,99%

2,42%

80000 - 85000

6.775

558.174.995,00 €

82.387,45 €

181.264.998,00 €

20.816,24 €

32,47%

2,10%

85000 - 90000

5.254

459.249.527,00 €

87.409,50 €

151.125.010,80 €

22.322,85 €

32,91%

1,75%

90000 - 95000

4.251

392.949.169,00 €

92.436,88 €

130.823.467,60 €

23.831,06 €

33,29%

1,51%

95000 - 100000

3.485

339.450.811,00 €

97.403,39 €

114.173.324,40 €

25.321,02 €

33,63%

1,32%

100000 - 11000 0

5.168

541.065.333,00 €

104.695,30 €

184.384.533,20 €

27.508,59 €

34,08%

2,13%

110000 - 12000 0

3.583

411.357.712,00 €

114.808,18 €

142.328.484,80 €

30.542,45 €

34,60%

1,65%

120000 - 13000 0

2.564

319.627.167,00 €

124.659,58 €

111.954.066,80 €

33.497,87 €

35,03%

1,29%

130000 - 14000 0

1.963

264.337.107,00 €

134.659,76 €

93.564.242,80 €

36.497,93 €

35,40%

1,08%

140000 - 15000 0

1.459

211.193.827,00 €

144.752,45 €

75.431.730,80 €

39.525,74 €

35,72%

0,87%

150000 - 16000 0

1.095

169.539.105,00 €

154.830,23 €

61.026.642,00 €

42.549,07 €

36,00%

0,71%

160000 - 17000 0

841

138.567.786,00 €

164.765,50 €

50.212.914,40 €

45.529,65 €

36,24%

0,58%

170000 - 18000 0

657

114.955.436,00 €

174.970,22 €

41.908.774,40 €

48.591,07 €

36,46%

0,48%

180000 - 20000 0

977

185.328.532,00 €

189.691,44 €

68.074.012,80 €

53.007,43 €

36,73%

0,79%

200000 - 22000 0

699

145.931.177,00 €

208.771,35 €

54.038.670,80 €

58.731,41 €

37,03%

0,62%

220000 - 25000 0

719

168.006.213,00 €

233.666,50 €

62.744.685,20 €

66.199,95 €

37,35%

0,73%

250000 - 28000 0

386

101.922.704,00 €

264.048,46 €

38.375.881,60 €

75.314,54 €

37,65%

0,44%

280000 - 31000 0

300

88.166.433,00 €

293.888,11 €

33.406.573,20 €

84.266,43 €

37,89%

0,39%

310000 - 34000 0

184

59.867.066,00 €

325.364,49 €

22.806.026,40 €

93.709,35 €

38,09%

0,26%

340000 - 37000 0

137

48.620.154,00 €

354.891,64 €

18.598.661,60 €

102.567,49 €

38,25%

0,22%

370000 - 40000 0

96

37.018.491,00 €

385.609,28 €

14.212.196,40 €

111.782,78 €

38,39%

0,16%

400000 - 45000 0

104

44.167.396,00 €

424.686,50 €

17.022.158,40 €

123.505,95 €

38,54%

0,20%

450000 - 50000 0

64

30.409.541,00 €

475.149,08 €

11.767.016,40 €

138.644,72 €

38,70%

0,14%

500000 - 55000 0

48

25.297.078,00 €

527.022,46 €

9.821.231,20 €

154.206,74 €

38,82%

0,11%

550000 - 60000 0

41

23.507.165,00 €

573.345,49 €

9.148.666,00 €

168.103,65 €

38,92%

0,11%

600000 - 65000 0

26

16.309.730,00 €

627.297,31 €

6.362.692,00 €

184.289,19 €

39,01%

0,07%

650000 - 70000 0

17

11.466.899,00 €

674.523,47 €

4.481.359,60 €

198.457,04 €

39,08%

0,05%

700000 - 80000 0

25

18.681.859,00 €

747.274,36 €

7.317.743,60 €

220.282,31 €

39,17%

0,08%

800000 - 90000 0

20

16.845.708,00 €

842.285,40 €

6.614.283,20 €

248.785,62 €

39,26%

0,08%

900000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

1.678.542,02 €

32.595.623,60 €

499.662,61 €

39,63%

0,38%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.252.283,67 €

11.178.952.883,90 €

3.137.314,25 €

13,88%

Περίοδος 2007:
Στοιχεία ΥΠΟΙΚ 2007- Φορολόγηση με κλίμακα 2006 για έτος 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2007

0-0

315.365

0,00 €

0,00 €

0,00 €

0 - 1000

156.576

69.388.362,00 €

443,16 €

0,00 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 007

Ατομικό
εισόδημα 2007

137

2007 φόρος

Ποσοστό
Φόρου

ΣΥΜΜ
ΕΤΟΧ
Η ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

0,00 €

#ΔΙΑΙΡ/0
!

0,00%

0,00 €

0,00%

0,00%

Ατομικός Φόρος
2007

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

1000 - 2000

142.521

213.344.978,00 €

1.496,94 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

149.619

373.961.542,00 €

2.499,43 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

225.349

777.065.386,00 €

3.448,28 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

207.411

929.436.172,00 €

4.481,13 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

183.463

1.005.574.121,00 €

5.481,07 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

216.016

1.402.778.697,00 €

6.493,86 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

263.143

1.982.344.491,00 €

7.533,34 €

0,00 €

0,00 €

0,00%

0,00%

8.498,09 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

357.941

3.041.814.081,00 €

9000 - 10000

285.360

2.702.779.694,00 €

9.471,47 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

264.596

2.776.442.134,00 €

10.493,14 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

241.548

2.771.990.215,00 €

11.475,94 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

206.200

2.573.133.127,00 €

12.478,82 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

177.029

2.386.056.476,00 €

13.478,34 €

25.403.842,80 €

71,75 €

1,06%

0,26%

14000 - 15000

159.296

2.307.765.323,00 €

14.487,28 €

71.075.196,90 €

223,09 €

3,08%

0,73%

15000 - 16000

147.188

2.280.682.654,00 €

15.495,03 €

110.171.596,20 €

374,25 €

4,83%

1,14%

16000 - 17000

140.772

2.319.615.437,00 €

16.477,82 €

146.873.831,10 €

521,67 €

6,33%

1,52%

17000 - 18000

120.619

2.109.639.498,00 €

17.490,11 €

162.477.749,40 €

673,52 €

7,70%

1,68%

18000 - 19000

110.322

2.040.076.211,00 €

18.492,02 €

181.767.063,30 €

823,80 €

8,91%

1,88%

19000 - 20000

103.258

2.012.809.471,00 €

19.493,01 €

201.136.641,30 €

973,95 €

9,99%

2,08%

20000 - 22000

183.498

3.848.293.238,00 €

20.971,85 €

438.845.771,40 €

1.195,78 €

11,40%

4,53%

22000 - 24000

152.128

3.494.558.515,00 €

22.971,17 €

455.068.354,50 €

1.495,68 €

13,02%

4,70%

24000 - 26000

131.244

3.276.574.424,00 €

24.965,52 €

496.916.969,60 €

3.589,66 €

15,17%

5,13%

26000 - 28000

107.774

2.906.854.709,00 €

26.971,76 €

494.543.083,60 €

4.191,53 €

17,01%

5,10%

28000 - 30000

90.875

2.632.707.961,00 €

28.970,65 €

489.658.184,40 €

4.791,20 €

18,60%

5,05%

30000 - 33000

114.251

3.593.374.022,00 €

31.451,58 €

728.993.408,80 €

5.535,47 €

20,29%

7,52%

33000 - 36000

95.637

3.294.722.289,00 €

34.450,29 €

724.939.515,60 €

6.435,09 €

22,00%

7,48%

36000 - 39000

80.833

3.028.286.832,00 €

37.463,50 €

710.150.132,80 €

7.339,05 €

23,45%

7,33%

39000 - 42000

69.671

2.818.908.799,00 €

40.460,29 €

695.603.319,60 €

8.238,09 €

24,68%

7,18%

42000 - 45000

59.536

2.587.287.127,00 €

43.457,52 €

665.791.650,80 €

9.137,26 €

25,73%

6,87%

45000 - 50000

74.444

3.523.870.562,00 €

47.335,86 €

947.995.424,80 €

10.300,76 €

26,90%

9,78%

50000 - 55000

49.384

2.584.510.036,00 €

52.334,97 €

727.623.214,40 €

11.800,49 €

28,15%

7,51%

55000 - 60000

33.514

1.922.402.378,00 €

57.361,17 €

561.174.151,20 €

13.308,35 €

29,19%

5,79%

60000 - 65000

24.141

1.506.106.551,00 €

62.387,91 €

452.768.420,40 €

14.816,37 €

30,06%

4,67%

65000 -7000 0

17.800

1.199.364.008,00 €

67.380,00 €

369.385.603,20 €

16.314,00 €

30,80%

3,81%

70000 - 75000

13.141

951.096.249,00 €

72.376,25 €

298.964.299,60 €

17.812,87 €

31,43%

3,09%

75000 - 80000

10.118

783.111.014,00 €

77.397,81 €

250.512.805,60 €

19.319,34 €

31,99%

2,59%

80000 - 85000

7.824

644.780.230,00 €

82.410,56 €

209.403.292,00 €

20.823,17 €

32,48%

2,16%

85000 - 90000

6.317

552.024.713,00 €

87.387,16 €

181.644.485,20 €

22.316,15 €

32,91%

1,87%

90000 - 95000

5.108

472.155.298,00 €

92.434,47 €

157.192.519,20 €

23.830,34 €

33,29%

1,62%

95000 - 100000

4.197

408.900.593,00 €

97.426,87 €

137.538.837,20 €

25.328,06 €

33,64%

1,42%

100000 - 11000 0

6.177

646.628.924,00 €

104.683,33 €

220.354.169,60 €

27.505,00 €

34,08%

2,27%

110000 - 12000 0

4.226

484.712.461,00 €

114.697,70 €

167.683.784,40 €

30.509,31 €

34,59%

1,73%

120000 - 13000 0

3.073

383.471.983,00 €

124.787,50 €

134.336.193,20 €

33.536,25 €

35,03%

1,39%

130000 - 14000 0

2.308

310.981.867,00 €

134.740,84 €

110.083.146,80 €

36.522,25 €

35,40%

1,14%

138

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

140000 - 15000 0

1.795

260.038.892,00 €

144.868,46 €

92.886.556,80 €

39.560,54 €

35,72%

0,96%

150000 - 16000 0

1.382

213.875.961,00 €

154.758,29 €

76.981.984,40 €

42.527,49 €

35,99%

0,79%

160000 - 17000 0

1.046

172.417.757,00 €

164.835,33 €

62.481.902,80 €

45.550,60 €

36,24%

0,64%

170000 - 18000 0

817

142.925.595,00 €

174.939,53 €

52.104.838,00 €

48.581,86 €

36,46%

0,54%

180000 - 20000 0

1.223

231.930.267,00 €

189.640,45 €

85.189.506,80 €

52.992,13 €

36,73%

0,88%

200000 - 22000 0

819

171.274.448,00 €

209.126,31 €

63.431.979,20 €

58.837,89 €

37,04%

0,65%

220000 - 25000 0

772

180.938.750,00 €

234.376,62 €

67.589.100,00 €

66.412,99 €

37,35%

0,70%

250000 - 28000 0

471

123.841.619,00 €

262.933,37 €

46.616.447,60 €

74.980,01 €

37,64%

0,48%

280000 - 31000 0

309

90.761.845,00 €

293.727,65 €

34.388.938,00 €

84.218,30 €

37,89%

0,35%

310000 - 34000 0

240

77.724.775,00 €

323.853,23 €

29.601.910,00 €

93.255,97 €

38,09%

0,31%

340000 - 37000 0

152

53.814.697,00 €

354.044,06 €

20.583.478,80 €

102.313,22 €

38,25%

0,21%

370000 - 40000 0

123

47.366.648,00 €

385.094,70 €

18.184.059,20 €

111.628,41 €

38,39%

0,19%

400000 - 45000 0

126

53.313.792,00 €

423.125,33 €

20.544.316,80 €

123.037,60 €

38,53%

0,21%

450000 - 50000 0

94

44.526.415,00 €

473.685,27 €

17.227.766,00 €

138.205,58 €

38,69%

0,18%

500000 - 55000 0

46

24.094.062,00 €

523.783,96 €

9.352.424,80 €

153.235,19 €

38,82%

0,10%

550000 - 60000 0

42

24.116.356,00 €

574.198,95 €

9.386.142,40 €

168.359,69 €

38,92%

0,10%

600000 - 65000 0

31

19.315.632,00 €

623.084,90 €

7.534.052,80 €

183.025,47 €

39,00%

0,08%

650000 - 70000 0

20

13.518.273,00 €

675.913,65 €

5.283.309,20 €

198.874,10 €

39,08%

0,05%

700000 - 80000 0

30

22.248.379,00 €

741.612,63 €

8.713.351,60 €

218.583,79 €

39,16%

0,09%

800000 - 90000 0

19

16.188.581,00 €

852.030,58 €

6.357.632,40 €

251.709,17 €

39,27%

0,07%

900000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

1.511.433,08 €

35.304.020,80 €

449.529,93 €

39,59%

0,36%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

11.078.051,16 €

12.495.820.377,30 €

3.085.073,48 €

14,53%

Περίοδος 2008:
Στοιχεία ΥΠΟΙΚ 2008 - Φορολόγηση με κλίμακα 2006 για έτος 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2008

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 008

Ατομικό
εισόδημα 2008

2008 φόρος

Ατομικός Φόρος
2008

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0-0

319.174

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

150.225

65.711.082,00 €

437,42 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

128.637

192.081.699,00 €

1.493,21 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

136.186

340.789.164,00 €

2.502,38 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

180.744

642.720.179,00 €

3.555,97 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

201.600

905.037.194,00 €

4.489,27 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

185.568

1.016.224.027,00 €

5.476,29 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

174.117

1.129.800.892,00 €

6.488,75 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

212.066

1.588.625.788,00 €

7.491,19 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

320.149

2.728.333.284,00 €

8.522,07 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

320.420

3.043.290.103,00 €

9.497,82 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

271.825

2.848.537.126,00 €

10.479,31 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

251.968

2.897.255.238,00 €

11.498,50 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

226.786

2.829.067.259,00 €

12.474,61 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

191.749

2.585.238.899,00 €

13.482,41 €

27.750.569,70 €

72,36 €

1,07%

0,25%

14000 - 15000

169.309

2.452.944.020,00 €

14.487,97 €

75.578.106,00 €

223,20 €

3,08%

0,68%

15000 - 16000

152.481

2.362.542.119,00 €

15.494,01 €

114.086.735,70 €

374,10 €

4,83%

1,02%

139

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

16000 - 17000

147.331

2.429.036.537,00 €

16.486,93 €

154.120.061,10 €

523,04 €

6,34%

1,38%

17000 - 18000

130.740

2.286.976.626,00 €

17.492,55 €

176.206.987,80 €

673,88 €

7,70%

1,58%

18000 - 19000

117.395

2.170.707.607,00 €

18.490,63 €

193.371.782,10 €

823,59 €

8,91%

1,73%

19000 - 20000

106.413

2.074.260.797,00 €

19.492,55 €

207.267.539,10 €

973,88 €

9,99%

1,86%

20000 - 22000

191.713

4.021.421.543,00 €

20.976,26 €

458.745.762,90 €

1.196,44 €

11,41%

4,11%

22000 - 24000

163.769

3.761.807.310,00 €

22.970,20 €

489.843.093,00 €

1.495,53 €

13,02%

4,39%

24000 - 26000

139.265

3.477.745.825,00 €

24.972,15 €

527.655.330,00 €

3.591,64 €

15,17%

4,73%

26000 - 28000

118.947

3.207.918.991,00 €

26.969,31 €

545.696.196,40 €

4.190,79 €

17,01%

4,89%

28000 - 30000

101.055

2.928.411.245,00 €

28.978,39 €

544.823.498,00 €

4.793,52 €

18,60%

4,88%

30000 - 33000

124.437

3.913.817.110,00 €

31.452,20 €

794.017.444,00 €

5.535,66 €

20,29%

7,12%

33000 - 36000

104.612

3.605.113.492,00 €

34.461,76 €

793.450.996,80 €

6.438,53 €

22,01%

7,11%

36000 - 39000

88.011

3.297.085.535,00 €

37.462,20 €

773.166.014,00 €

7.338,66 €

23,45%

6,93%

39000 - 42000

76.800

3.107.609.847,00 €

40.463,67 €

766.883.938,80 €

8.239,10 €

24,68%

6,88%

42000 - 45000

65.894

2.863.919.631,00 €

43.462,53 €

737.025.052,40 €

9.138,76 €

25,73%

6,61%

45000 - 50000

86.517

4.097.461.554,00 €

47.360,19 €

1.102.579.221,60 €

10.308,06 €

26,91%

9,88%

50000 - 55000

59.727

3.125.882.733,00 €

52.336,18 €

880.045.693,20 €

11.800,85 €

28,15%

7,89%

55000 - 60000

41.357

2.372.138.753,00 €

57.357,61 €

692.442.101,20 €

13.307,28 €

29,19%

6,21%

60000 - 65000

29.749

1.855.375.491,00 €

62.367,66 €

557.706.396,40 €

14.810,30 €

30,06%

5,00%

65000 -7000 0

22.042

1.485.364.640,00 €

67.387,92 €

457.485.456,00 €

16.316,38 €

30,80%

4,10%

70000 - 75000

16.693

1.208.552.560,00 €

72.398,76 €

379.924.424,00 €

17.819,63 €

31,44%

3,41%

75000 - 80000

12.780

989.126.839,00 €

77.396,47 €

316.414.735,60 €

19.318,94 €

31,99%

2,84%

80000 - 85000

9.889

814.887.369,00 €

82.403,41 €

264.643.147,60 €

20.821,02 €

32,48%

2,37%

85000 - 90000

7.835

684.947.860,00 €

87.421,55 €

225.402.144,00 €

22.326,47 €

32,91%

2,02%

90000 - 95000

6.236

576.095.548,00 €

92.382,22 €

191.775.019,20 €

23.814,67 €

33,29%

1,72%

95000 - 100000

5.220

508.685.769,00 €

97.449,38 €

171.110.307,60 €

25.334,81 €

33,64%

1,53%

100000 - 11000 0

7.740

810.745.998,00 €

104.747,54 €

276.310.399,20 €

27.524,26 €

34,08%

2,48%

110000 - 12000 0

5.282

605.904.580,00 €

114.711,20 €

209.613.432,00 €

30.513,36 €

34,60%

1,88%

120000 - 13000 0

3.824

477.028.660,00 €

124.745,99 €

167.102.664,00 €

33.523,80 €

35,03%

1,50%

130000 - 14000 0

2.895

390.250.756,00 €

134.801,64 €

138.151.302,40 €

36.540,49 €

35,40%

1,24%

140000 - 15000 0

2.097

303.785.981,00 €

144.866,94 €

108.512.992,40 €

39.560,08 €

35,72%

0,97%

150000 - 16000 0

1.575

243.766.260,00 €

154.772,23 €

87.741.504,00 €

42.531,67 €

35,99%

0,79%

160000 - 17000 0

1.278

210.523.895,00 €

164.729,18 €

76.285.958,00 €

45.518,75 €

36,24%

0,68%

170000 - 18000 0

1.011

176.833.268,00 €

174.909,27 €

64.465.107,20 €

48.572,78 €

36,46%

0,58%

180000 - 20000 0

1.459

276.166.059,00 €

189.284,48 €

101.420.623,60 €

52.885,34 €

36,72%

0,91%

200000 - 22000 0

1.022

214.129.122,00 €

209.519,69 €

79.315.248,80 €

58.955,91 €

37,04%

0,71%

220000 - 25000 0

994

232.266.801,00 €

233.668,81 €

86.743.920,40 €

66.200,64 €

37,35%

0,78%

250000 - 28000 0

628

165.399.593,00 €

263.375,15 €

62.266.237,20 €

75.112,54 €

37,65%

0,56%

280000 - 31000 0

404

118.692.323,00 €

293.792,88 €

44.972.129,20 €

84.237,86 €

37,89%

0,40%

310000 - 34000 0

306

99.288.612,00 €

324.472,59 €

37.818.244,80 €

93.441,78 €

38,09%

0,34%

340000 - 37000 0

210

74.108.869,00 €

352.899,38 €

28.341.547,60 €

101.969,81 €

38,24%

0,25%

370000 - 40000 0

130

49.947.715,00 €

384.213,19 €

19.173.086,00 €

111.363,96 €

38,39%

0,17%

400000 - 45000 0

153

64.535.866,00 €

421.803,05 €

24.865.746,40 €

122.640,91 €

38,53%

0,22%

450000 - 50000 0

102

48.294.576,00 €

473.476,24 €

18.685.430,40 €

138.142,87 €

38,69%

0,17%

500000 - 55000 0

97

50.564.013,00 €

521.278,48 €

19.624.205,20 €

152.483,55 €

38,81%

0,18%

550000 - 60000 0

40

23.138.078,00 €

578.451,95 €

9.007.231,20 €

169.635,59 €

38,93%

0,08%

600000 - 65000 0

39

24.238.109,00 €

621.489,97 €

9.453.443,60 €

182.546,99 €

39,00%

0,08%

650000 - 70000 0

28

18.779.043,00 €

670.680,11 €

7.338.017,20 €

197.304,03 €

39,08%

0,07%

700000 - 80000 0

37

27.824.362,00 €

752.009,78 €

10.900.344,80 €

221.702,94 €

39,18%

0,10%

140

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

800000 - 90000 0

29

24.340.712,00 €

839.334,90 €

9.556.484,80 €

247.900,47 €

39,26%

0,09%

900000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

1.360.456,22 €

39.810.704,00 €

404.236,86 €

39,54%

0,36%

5.598.885

93.323.776.296,00 €

10.916.754,72 €

14.356.693.758,60 €

3.036.648,33 €

15,38%

ΣΥΝΟΛΟ …..

Περίοδος 2009:
Στοιχεία ΥΠΟΙΚ 2009- Φορολόγηση με κλίμακα 2006 για έτος 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2009

0-0

331.315

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 009

0,00 €

Ατομικό
εισόδημα 2009

2009 φόρος

Ατομικός Φόρος
2009

Ποσοστ
ό Φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

148.699

64.789.761,00 €

435,71 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

124.625

187.175.892,00 €

1.501,91 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

131.099

328.106.262,00 €

2.502,74 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

139.977

489.741.861,00 €

3.498,73 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

232.393

1.054.733.996,00 €

4.538,58 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

243.711

1.349.051.694,00 €

5.535,46 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

223.414

1.451.098.313,00 €

6.495,11 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

225.963

1.688.347.954,00 €

7.471,79 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

228.554

1.942.784.930,00 €

8.500,33 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

244.417

2.321.570.629,00 €

9.498,40 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

262.126

2.749.780.646,00 €

10.490,30 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

248.096

2.851.868.129,00 €

11.495,02 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

220.305

2.749.780.280,00 €

12.481,70 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

190.988

2.574.501.876,00 €

13.479,91 €

27.497.362,80 €

71,99 €

1,07%

0,22%

14000 - 15000

169.433

2.455.340.998,00 €

14.491,52 €

75.813.599,40 €

223,73 €

3,09%

0,61%

15000 - 16000

157.059

2.432.505.216,00 €

15.487,84 €

117.221.464,80 €

373,18 €

4,82%

0,95%

16000 - 17000

146.431

2.414.317.712,00 €

16.487,75 €

153.214.413,60 €

523,16 €

6,35%

1,24%

17000 - 18000

133.749

2.339.659.178,00 €

17.492,91 €

180.276.653,40 €

673,94 €

7,71%

1,46%

18000 - 19000

121.157

2.240.303.571,00 €

18.490,91 €

199.578.771,30 €

823,64 €

8,91%

1,62%

19000 - 20000

109.553

2.135.499.210,00 €

19.492,84 €

213.393.063,00 €

973,93 €

9,99%

1,73%

20000 - 22000

194.584

4.081.421.718,00 €

20.975,11 €

465.548.915,40 €

1.196,27 €

11,41%

3,77%

22000 - 24000

169.371

3.891.581.360,00 €

22.976,67 €

506.927.508,00 €

1.496,50 €

13,03%

4,11%

24000 - 26000

145.187

3.624.952.540,00 €

24.967,47 €

549.821.616,00 €

3.590,24 €

15,17%

4,45%

26000 - 28000

127.804

3.448.168.106,00 €

26.980,13 €

586.882.442,40 €

4.194,04 €

17,02%

4,75%

28000 - 30000

109.553

3.174.038.746,00 €

28.972,63 €

590.386.898,40 €

4.791,79 €

18,60%

4,78%

30000 - 33000

136.579

4.294.673.724,00 €

31.444,61 €

871.079.689,60 €

5.533,38 €

20,28%

7,06%

33000 - 36000

112.237

3.866.787.716,00 €

34.451,99 €

850.845.686,40 €

6.435,60 €

22,00%

6,89%

36000 - 39000

94.957

3.556.481.627,00 €

37.453,60 €

833.859.250,80 €

7.336,08 €

23,45%

6,76%

39000 - 42000

81.252

3.287.971.769,00 €

40.466,35 €

811.426.307,60 €

8.239,90 €

24,68%

6,57%

42000 - 45000

70.552

3.066.527.596,00 €

43.464,79 €

789.188.638,40 €

9.139,44 €

25,74%

6,39%

45000 - 50000

97.046

4.598.372.750,00 €

47.383,43 €

1.237.663.900,00 €

10.315,03 €

26,92%

10,03%

50000 - 55000

70.127

3.671.159.828,00 €

52.350,16 €

1.033.676.531,20 €

11.805,05 €

28,16%

8,37%

55000 - 60000

48.480

2.780.768.603,00 €

57.359,09 €

811.731.441,20 €

13.307,73 €

29,19%

6,58%

60000 - 65000

34.660

2.161.709.230,00 €

62.368,99 €

649.791.692,00 €

14.810,70 €

30,06%

5,26%

65000 -7000 0

25.653

1.728.486.853,00 €

67.379,52 €

532.346.141,20 €

16.313,86 €

30,80%

4,31%

70000 - 75000

19.418

1.405.613.890,00 €

72.387,16 €

441.853.956,00 €

17.816,15 €

31,43%

3,58%

141

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

75000 - 80000

15.113

1.169.535.055,00 €

77.386,03 €

374.113.422,00 €

19.315,81 €

31,99%

3,03%

80000 - 85000

11.626

958.015.912,00 €

82.402,88 €

311.125.164,80 €

20.820,86 €

32,48%

2,52%

85000 - 90000

9.145

799.171.271,00 €

87.388,88 €

262.969.508,40 €

22.316,66 €

32,91%

2,13%

90000 - 95000

7.119

657.835.886,00 €

92.405,66 €

218.996.554,40 €

23.821,70 €

33,29%

1,77%

95000 - 100000

5.938

578.366.547,00 €

97.400,90 €

194.531.018,80 €

25.320,27 €

33,63%

1,58%

100000 - 11000 0

8.862

927.592.296,00 €

104.670,76 €

316.092.518,40 €

27.501,23 €

34,08%

2,56%

110000 - 12000 0

6.163

707.354.928,00 €

114.774,45 €

244.731.371,20 €

30.532,33 €

34,60%

1,98%

120000 - 13000 0

4.307

537.344.372,00 €

124.760,71 €

188.234.348,80 €

33.528,21 €

35,03%

1,52%

130000 - 14000 0

3.144

423.602.955,00 €

134.733,76 €

149.948.382,00 €

36.520,13 €

35,40%

1,21%

140000 - 15000 0

2.421

350.462.635,00 €

144.759,45 €

125.174.854,00 €

39.527,84 €

35,72%

1,01%

150000 - 16000 0

1.827

282.787.621,00 €

154.782,50 €

101.787.648,40 €

42.534,75 €

35,99%

0,82%

160000 - 17000 0

1.417

233.679.594,00 €

164.911,50 €

84.686.437,60 €

45.573,45 €

36,24%

0,69%

170000 - 18000 0

1.138

198.801.711,00 €

174.693,95 €

72.465.084,40 €

48.508,18 €

36,45%

0,59%

180000 - 20000 0

1.626

308.053.789,00 €

189.454,97 €

113.140.315,60 €

52.936,49 €

36,73%

0,92%

200000 - 22000 0

1.095

229.061.217,00 €

209.188,33 €

84.835.486,80 €

58.856,50 €

37,04%

0,69%

220000 - 25000 0

1.077

251.359.375,00 €

233.388,46 €

93.866.350,00 €

66.116,54 €

37,34%

0,76%

250000 - 28000 0

724

190.902.961,00 €

263.678,12 €

71.872.384,40 €

75.203,44 €

37,65%

0,58%

280000 - 31000 0

439

129.110.105,00 €

294.100,47 €

48.922.242,00 €

84.330,14 €

37,89%

0,40%

310000 - 34000 0

316

102.404.281,00 €

324.064,18 €

39.002.512,40 €

93.319,25 €

38,09%

0,32%

340000 - 37000 0

243

85.985.790,00 €

353.850,99 €

32.887.716,00 €

102.255,30 €

38,25%

0,27%

370000 - 40000 0

168

64.309.710,00 €

382.795,89 €

24.682.284,00 €

110.938,77 €

38,38%

0,20%

400000 - 45000 0

179

75.497.173,00 €

421.771,92 €

29.089.069,20 €

122.631,57 €

38,53%

0,24%

450000 - 50000 0

123

58.309.014,00 €

474.057,02 €

22.561.005,60 €

138.317,11 €

38,69%

0,18%

500000 - 55000 0

100

52.268.481,00 €

522.684,81 €

20.287.392,40 €

152.905,44 €

38,81%

0,16%

550000 - 60000 0

57

32.782.472,00 €

575.131,09 €

12.759.588,80 €

168.639,33 €

38,92%

0,10%

600000 - 65000 0

39

24.306.230,00 €

623.236,67 €

9.480.692,00 €

183.071,00 €

39,01%

0,08%

650000 - 70000 0

34

22.934.345,00 €

674.539,56 €

8.962.938,00 €

198.461,87 €

39,08%

0,07%

700000 - 80000 0

38

28.370.360,00 €

746.588,42 €

11.112.544,00 €

220.076,53 €

39,17%

0,09%

800000 - 90000 0

25

21.078.155,00 €

843.126,20 €

8.276.262,00 €

249.037,86 €

39,26%

0,07%

900000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

1.366.670,93 €

39.454.191,20 €

406.101,28 €

39,55%

0,32%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

10.924.650,62 €

15.846.075.230,50 €

3.039.005,17 €

16,16%

Περίοδος 2010:
Στοιχεία ΥΠΟΙΚ 2010- Φορολόγηση με κλίμακα 2006 για έτος 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2010

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ
2010

Ατομικό
εισόδημα 2010

2010 φόρος

Ατομικός Φόρος
2010

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0-0

379.650

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

153.278

67.226.612,00 €

438,59 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

126.525

189.636.284,00 €

1.498,80 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

134.862

337.897.980,00 €

2.505,51 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

147.410

515.275.992,00 €

3.495,53 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

230.389

1.051.225.002,00 €

4.562,83 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

242.338

1.343.679.107,00 €

5.544,65 €

0,00 €

0,00 €

0,00%

0,00%

142

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

6000 - 7000

219.724

1.425.745.630,00 €

6.488,80 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

224.478

1.677.261.559,00 €

7.471,83 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

210.548

1.787.119.781,00 €

8.487,94 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

220.193

2.092.417.221,00 €

9.502,65 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

250.681

2.629.982.010,00 €

10.491,35 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

236.940

2.723.148.000,00 €

11.492,99 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

211.526

2.640.947.247,00 €

12.485,21 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

187.958

2.534.090.070,00 €

13.482,21 €

27.190.821,00 €

72,33 €

1,07%

0,21%

14000 - 15000

167.609

2.428.963.340,00 €

14.491,84 €

75.013.902,00 €

223,78 €

3,09%

0,58%

15000 - 16000

154.668

2.396.185.562,00 €

15.492,45 €

115.650.468,60 €

373,87 €

4,83%

0,89%

16000 - 17000

147.534

2.431.521.073,00 €

16.481,09 €

154.073.721,90 €

522,16 €

6,34%

1,18%

17000 - 18000

130.673

2.286.162.889,00 €

17.495,30 €

176.224.166,70 €

674,29 €

7,71%

1,35%

18000 - 19000

124.191

2.296.588.721,00 €

18.492,39 €

204.631.716,30 €

823,86 €

8,91%

1,57%

19000 - 20000

110.880

2.161.557.957,00 €

19.494,57 €

216.035.387,10 €

974,19 €

9,99%

1,66%

20000 - 22000

198.014

4.153.150.219,00 €

20.974,02 €

473.690.465,70 €

1.196,10 €

11,41%

3,64%

22000 - 24000

171.027

3.929.481.860,00 €

22.975,80 €

511.839.258,00 €

1.496,37 €

13,03%

3,93%

24000 - 26000

148.318

3.703.623.198,00 €

24.970,83 €

561.877.679,20 €

3.591,25 €

15,17%

4,32%

26000 - 28000

128.354

3.463.557.581,00 €

26.984,41 €

589.628.232,40 €

4.195,32 €

17,02%

4,53%

28000 - 30000

114.384

3.314.768.959,00 €

28.979,31 €

616.726.783,60 €

4.793,79 €

18,61%

4,74%

30000 - 33000

140.968

4.432.396.565,00 €

31.442,57 €

898.957.026,00 €

5.532,77 €

20,28%

6,91%

33000 - 36000

115.882

3.992.335.265,00 €

34.451,73 €

878.465.706,00 €

6.435,52 €

22,00%

6,75%

36000 - 39000

97.105

3.637.400.335,00 €

37.458,42 €

852.909.134,00 €

7.337,53 €

23,45%

6,55%

39000 - 42000

83.690

3.385.747.465,00 €

40.455,82 €

835.420.986,00 €

8.236,75 €

24,67%

6,42%

42000 - 45000

72.346

3.144.862.178,00 €

43.469,75 €

809.399.671,20 €

9.140,92 €

25,74%

6,22%

45000 - 50000

101.407

4.807.080.817,00 €

47.403,84 €

1.294.108.926,80 €

10.321,15 €

26,92%

9,94%

50000 - 55000

76.691

4.015.812.261,00 €

52.363,54 €

1.130.840.704,40 €

11.809,06 €

28,16%

8,69%

55000 - 60000

53.832

3.087.253.068,00 €

57.349,77 €

901.142.827,20 €

13.304,93 €

29,19%

6,92%

60000 - 65000

38.331

2.390.570.265,00 €

62.366,50 €

718.575.906,00 €

14.809,95 €

30,06%

5,52%

65000 -7000 0

28.540

1.923.623.558,00 €

67.400,97 €

592.501.423,20 €

16.320,29 €

30,80%

4,55%

70000 - 75000

21.415

1.550.133.654,00 €

72.385,41 €

487.280.461,60 €

17.815,62 €

31,43%

3,74%

75000 - 80000

16.370

1.266.890.530,00 €

77.390,99 €

405.262.212,00 €

19.317,30 €

31,99%

3,11%

80000 - 85000

12.709

1.046.845.785,00 €

82.370,43 €

339.942.514,00 €

20.811,13 €

32,47%

2,61%

85000 - 90000

10.046

878.049.393,00 €

87.402,89 €

288.934.557,20 €

22.320,87 €

32,91%

2,22%

90000 - 95000

8.175

755.453.317,00 €

92.410,19 €

251.496.326,80 €

23.823,06 €

33,29%

1,93%

95000 - 100000

6.555

638.477.439,00 €

97.403,12 €

214.749.975,60 €

25.320,94 €

33,63%

1,65%

100000 - 11000 0

9.803

1.025.841.667,00 €

104.645,69 €

349.558.066,80 €

27.493,71 €

34,08%

2,69%

110000 - 12000 0

6.845

784.889.060,00 €

114.666,04 €

271.516.624,00 €

30.499,81 €

34,59%

2,09%

120000 - 13000 0

4.804

599.249.928,00 €

124.739,79 €

209.915.171,20 €

33.521,94 €

35,03%

1,61%

130000 - 14000 0

3.535

476.444.116,00 €

134.779,10 €

168.660.646,40 €

36.533,73 €

35,40%

1,30%

140000 - 15000 0

2.633

381.341.341,00 €

144.831,50 €

136.211.936,40 €

39.549,45 €

35,72%

1,05%

150000 - 16000 0

1.944

300.994.815,00 €

154.832,72 €

108.345.126,00 €

42.549,82 €

36,00%

0,83%

160000 - 17000 0

1.562

257.528.977,00 €

164.871,30 €

93.327.190,80 €

45.561,39 €

36,24%

0,72%

170000 - 18000 0

1.187

207.552.661,00 €

174.854,81 €

75.661.664,40 €

48.556,44 €

36,45%

0,58%

180000 - 20000 0

1.749

330.981.495,00 €

189.240,42 €

121.548.798,00 €

52.872,13 €

36,72%

0,93%

200000 - 22000 0

1.162

243.293.488,00 €

209.374,77 €

90.112.995,20 €

58.912,43 €

37,04%

0,69%

220000 - 25000 0

1.103

257.635.107,00 €

233.576,71 €

96.215.442,80 €

66.173,01 €

37,35%

0,74%

250000 - 28000 0

728

192.006.767,00 €

263.745,56 €

72.289.106,80 €

75.223,67 €

37,65%

0,56%

280000 - 31000 0

458

134.479.994,00 €

293.624,44 €

50.952.397,60 €

84.187,33 €

37,89%

0,39%

143

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

310000 - 34000 0

291

94.303.325,00 €

324.066,41 €

35.917.130,00 €

93.319,92 €

38,09%

0,28%

340000 - 37000 0

203

71.951.774,00 €

354.442,24 €

27.522.109,60 €

102.432,67 €

38,25%

0,21%

370000 - 40000 0

190

72.905.257,00 €

383.711,88 €

27.984.102,80 €

111.213,56 €

38,38%

0,22%

400000 - 45000 0

190

80.131.819,00 €

421.746,42 €

30.874.727,60 €

122.623,92 €

38,53%

0,24%

450000 - 50000 0

122

57.567.985,00 €

471.868,73 €

22.270.794,00 €

137.660,62 €

38,69%

0,17%

500000 - 55000 0

57

29.764.281,00 €

522.180,37 €

11.552.312,40 €

152.754,11 €

38,81%

0,09%

550000 - 60000 0

50

28.785.076,00 €

575.701,52 €

11.204.030,40 €

168.810,46 €

38,92%

0,09%

600000 - 65000 0

24

14.913.259,00 €

621.385,79 €

5.816.503,60 €

182.515,74 €

39,00%

0,04%

650000 - 70000 0

27

18.105.977,00 €

670.591,74 €

7.074.990,80 €

197.277,52 €

39,08%

0,05%

700000 - 80000 0

29

21.394.067,00 €

737.726,45 €

8.377.826,80 €

217.417,93 €

39,16%

0,06%

800000 - 90000 0

19

15.959.106,00 €

839.952,95 €

6.265.842,40 €

248.085,88 €

39,26%

0,05%

900000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

1.399.597,69 €

27.128.314,80 €

415.979,31 €

39,56%

0,21%

5.694.978

100.300.747.378,00 €

10.939.061,88 €

16.688.874.812,10 €

3.043.321,60 €

16,64%

ΣΥΝΟΛΟ …..

Περίοδος 2011:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2006 για έτος 2011
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ Υ
ΜΕΝΩΝ - 2011

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ 2 011

2011 φόρος

Ατομικός Φόρος
2011

Ποσοστ
ό Φόρου

0,00 €

0,00 €

0,00 €

0,00%

0,00%

67.997.144,00 €

441,86 €

0,00 €

0,00 €

0,00%

0,00%

193.781.649,00 €

1.494,36 €

0,00 €

0,00 €

0,00%

0,00%

342.843.804,00 €

2.505,53 €

0,00 €

0,00 €

0,00%

0,00%

151.000

527.926.406,00 €

3.496,20 €

0,00 €

0,00 €

0,00%

0,00%

219.516

1.006.146.290,00 €

4.583,48 €

0,00 €

0,00 €

0,00%

0,00%

257.232

1.422.439.133,00 €

5.529,79 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

230.069

1.491.507.448,00 €

6.482,87 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

227.960

1.703.632.690,00 €

7.473,38 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

204.219

1.733.102.338,00 €

8.486,49 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

195.752

1.861.965.323,00 €

9.511,86 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

228.399

2.396.613.037,00 €

10.493,10 €

0,00 €

0,00 €

0,00%

0,00%

0,00 €

0,00 €

0,00%

0,00%

0-0

426.255

0 - 1000

153.890

1000 - 2000

129.675

2000 - 3000

136.835

3000 - 4000
4000 - 5000
5000 - 6000

0,00 €

Ατομικό
εισόδημα 2011

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

11000 -1200 0

221.486

2.546.110.072,00 €

11.495,58 €

12000 - 13000

203.506

2.541.577.782,00 €

12.488,96 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

187.760

2.533.683.286,00 €

13.494,27 €

27.840.985,80 €

74,14 €

1,10%

0,22%

14000 - 15000

182.441

2.644.547.892,00 €

14.495,36 €

81.844.467,60 €

224,30 €

3,09%

0,65%

15000 - 16000

160.929

2.493.425.741,00 €

15.493,95 €

120.404.622,30 €

374,09 €

4,83%

0,96%

16000 - 17000

150.921

2.489.170.610,00 €

16.493,20 €

158.159.283,00 €

523,98 €

6,35%

1,26%

17000 - 18000

136.749

2.392.563.782,00 €

17.496,02 €

184.448.034,60 €

674,40 €

7,71%

1,47%

18000 - 19000

123.890

2.290.933.726,00 €

18.491,68 €

204.109.117,80 €

823,75 €

8,91%

1,63%

19000 - 20000

112.332

2.189.697.401,00 €

19.493,09 €

218.814.420,30 €

973,96 €

9,99%

1,75%

20000 - 22000

199.101

4.175.706.792,00 €

20.972,81 €

476.218.137,60 €

1.195,92 €

11,40%

3,80%

22000 - 24000

169.470

3.892.784.228,00 €

22.970,34 €

506.902.268,40 €

1.495,55 €

13,02%

4,04%

24000 - 26000

146.301

3.654.377.960,00 €

24.978,49 €

554.684.984,00 €

3.593,55 €

15,18%

4,43%

26000 - 28000

127.973

3.452.389.290,00 €

26.977,48 €

587.523.116,00 €

4.193,24 €

17,02%

4,69%

28000 - 30000

109.241

3.165.108.581,00 €

28.973,63 €

588.749.232,40 €

4.792,09 €

18,60%

4,70%

144

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

30000 - 33000

138.959

4.370.476.652,00 €

31.451,56 €

886.644.860,80 €

5.535,47 €

20,29%

7,08%

33000 - 36000

116.225

4.006.011.675,00 €

34.467,73 €

881.809.670,00 €

6.440,32 €

22,01%

7,04%

36000 - 39000

98.653

3.695.149.341,00 €

37.456,03 €

866.411.136,40 €

7.336,81 €

23,45%

6,91%

39000 - 42000

84.869

3.433.706.474,00 €

40.458,90 €

847.294.789,60 €

8.237,67 €

24,68%

6,76%

42000 - 45000

72.155

3.135.840.491,00 €

43.459,78 €

806.975.196,40 €

9.137,93 €

25,73%

6,44%

45000 - 50000

93.870

4.444.905.361,00 €

47.351,71 €

1.195.968.144,40 €

10.305,51 €

26,91%

9,54%

50000 - 55000

66.512

3.482.834.425,00 €

52.364,00 €

980.759.370,00 €

11.809,20 €

28,16%

7,83%

55000 - 60000

47.546

2.728.004.203,00 €

57.376,10 €

796.416.481,20 €

13.312,83 €

29,19%

6,36%

60000 - 65000

34.701

2.164.827.849,00 €

62.385,17 €

650.784.939,60 €

14.815,55 €

30,06%

5,19%

65000 -7000 0

25.729

1.733.541.900,00 €

67.376,96 €

533.896.960,00 €

16.313,09 €

30,80%

4,26%

70000 - 75000

19.438

1.407.457.133,00 €

72.407,51 €

442.467.253,20 €

17.822,25 €

31,44%

3,53%

75000 - 80000

15.290

1.183.541.328,00 €

77.406,23 €

378.618.531,20 €

19.321,87 €

31,99%

3,02%

80000 - 85000

12.023

990.588.015,00 €

82.391,09 €

321.692.606,00 €

20.817,33 €

32,47%

2,57%

85000 - 90000

9.535

833.272.740,00 €

87.390,95 €

274.192.096,00 €

22.317,29 €

32,91%

2,19%

90000 - 95000

7.702

711.826.630,00 €

92.421,01 €

236.978.252,00 €

23.826,30 €

33,29%

1,89%

95000 - 100000

6.408

624.297.701,00 €

97.424,73 €

209.989.480,40 €

25.327,42 €

33,64%

1,68%

100000 - 11000 0

9.491

993.613.459,00 €

104.690,07 €

338.601.183,60 €

27.507,02 €

34,08%

2,70%

110000 - 12000 0

6.847

786.015.120,00 €

114.797,01 €

271.954.648,00 €

30.539,10 €

34,60%

2,17%

120000 - 13000 0

4.764

594.305.880,00 €

124.749,35 €

208.185.552,00 €

33.524,80 €

35,03%

1,66%

130000 - 14000 0

3.487

469.656.652,00 €

134.687,88 €

166.243.260,80 €

36.506,37 €

35,40%

1,33%

140000 - 15000 0

2.569

371.769.250,00 €

144.713,60 €

132.779.900,00 €

39.514,08 €

35,72%

1,06%

150000 - 16000 0

1.958

302.923.298,00 €

154.710,57 €

109.029.719,20 €

42.513,17 €

35,99%

0,87%

160000 - 17000 0

1.477

243.411.353,00 €

164.801,19 €

88.207.141,20 €

45.540,36 €

36,24%

0,70%

170000 - 18000 0

1.273

222.457.051,00 €

174.750,24 €

81.090.220,40 €

48.525,07 €

36,45%

0,65%

180000 - 20000 0

1.767

334.664.790,00 €

189.397,16 €

122.910.516,00 €

52.919,15 €

36,73%

0,98%

200000 - 22000 0

1.231

257.690.934,00 €

209.334,63 €

95.444.173,60 €

58.900,39 €

37,04%

0,76%

220000 - 25000 0

1.173

274.265.530,00 €

233.815,46 €

102.433.612,00 €

66.244,64 €

37,35%

0,82%

250000 - 28000 0

748

197.518.206,00 €

264.061,77 €

74.369.682,40 €

75.318,53 €

37,65%

0,59%

280000 - 31000 0

462

135.771.220,00 €

293.877,10 €

51.444.088,00 €

84.263,13 €

37,89%

0,41%

310000 - 34000 0

327

105.992.644,00 €

324.136,53 €

40.369.657,60 €

93.340,96 €

38,09%

0,32%

340000 - 37000 0

220

77.959.711,00 €

354.362,32 €

29.819.884,40 €

102.408,70 €

38,25%

0,24%

370000 - 40000 0

158

60.574.902,00 €

383.385,46 €

23.250.360,80 €

111.115,64 €

38,38%

0,19%

400000 - 45000 0

184

77.852.343,00 €

423.110,56 €

30.000.137,20 €

123.033,17 €

38,53%

0,24%

450000 - 50000 0

126

59.579.025,00 €

472.849,40 €

23.050.410,00 €

137.954,82 €

38,69%

0,18%

500000 - 55000 0

67

35.056.689,00 €

523.234,16 €

13.607.275,60 €

153.070,25 €

38,82%

0,11%

550000 - 60000 0

50

28.697.207,00 €

573.944,14 €

11.168.882,80 €

168.283,24 €

38,92%

0,09%

600000 - 65000 0

36

22.384.669,00 €

621.796,36 €

8.730.667,60 €

182.638,91 €

39,00%

0,07%

650000 - 70000 0

19

12.759.264,00 €

671.540,21 €

4.985.905,60 €

197.562,06 €

39,08%

0,04%

700000 - 80000 0

32

23.848.371,00 €

745.261,59 €

9.340.948,40 €

219.678,48 €

39,17%

0,07%

800000 - 90000 0

32

26.887.831,00 €

840.244,72 €

10.556.732,40 €

248.173,42 €

39,26%

0,08%

900000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

1.429.578,35 €

28.847.198,40 €

424.973,51 €

39,57%

0,23%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

10.980.233,07 €

16.097.020.195,00 €

3.055.664,78 €

16,43%

145

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 121-132), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και θα χρησιμοποιούμε από εδώ και πέρα.
Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, με την κλίμακα του 2006 έχ ουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2006 - Ομάδες Κατηγοριών εισοδημάτων με 2006
Ατομικός Φόρος

Ποσοστ
ό φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ Μ
Α

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

4.438,10 €

0,00 €

0,00%

13,08%

0,00%

339.697.681,80 €

12.413,06 €

220,55 €

1,78%

23,73%

3,04%

9.609.710.386,00 €

942.733.315,80 €

19.316,70 €

1.895,01 €

9,81%

11,93%

8,43%

447.099

11.406.654.161,00 €

1.791.015.205,90 €

25.512,59 €

4.005,86 €

15,70%

14,16%

16,02%

269.744

9.200.966.283,00 €

2.007.973.713,20 €

34.109,99 €

7.444,00 €

21,82%

11,42%

17,96%

39.000 - 50.000

183.101

8.014.195.839,00 €

2.070.452.135,60 €

43.769,26 €

11.307,71 €

25,83%

9,95%

18,52%

50.000 - 75.000

118.223

6.987.963.342,00 €

2.062.202.736,80 €

59.108,32 €

17.443,33 €

29,51%

8,67%

18,45%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.375.025

10.540.607.193,00 €

0,00 €

9.000 - 17.000

1.540.238

19.119.061.142,00 €

17.000 - 22.000

497.482

22.000 - 30.000
30.000 - 39.000

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

75.000 - 95.000

24.735

2.064.657.248,00 €

672.505.899,20 €

83.471,08 €

27.188,43 €

32,57%

2,56%

6,02%

95.000 - 160.000

19.317

2.256.571.062,00 €

782.863.024,80 €

116.817,88 €

40.527,15 €

34,69%

2,80%

7,00%

160.000 - 340.000

4.763

1.002.745.347,00 €

371.567.538,80 €

210.528,10 €

78.011,24 €

37,06%

1,24%

3,32%

340.000 - 900.000

578

272.324.021,00 €

105.346.008,40 €

471.148,83 €

182.259,53 €

38,68%

0,34%

0,94%

900.000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

32.595.623,60 €

1.678.542,02 €

665.216,81 €

39,63%

0,10%

0,29%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.178.952.883,90 €

2.759.175,95 €

1.035.519,62 €

13,88%

100,00%

100,00%

Στοιχεία ΥΠΟΙΚ 2007 - Ομάδες Κατηγοριών εισοδημάτων με 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.217.404

9.795.707.830,00 €

0,00 €

4.417,65 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός Φόρος

Ποσοστ
ό φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ Μ
Α

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

11,39%

0,00%
2,83%

9.000 - 17.000

1.621.989

20.118.465.060,00 €

353.524.467,00 €

12.403,58 €

217,96 €

1,76%

23,39%

17.000 - 22.000

517.697

10.010.818.418,00 €

984.227.225,40 €

19.337,22 €

1.901,16 €

9,83%

11,64%

7,88%

22.000 - 30.000

482.021

12.310.695.609,00 €

1.936.186.592,10 €

25.539,75 €

4.016,81 €

15,73%

14,31%

15,49%

30.000 - 39.000

290.721

9.916.383.143,00 €

2.164.083.057,20 €

34.109,62 €

7.443,85 €

21,82%

11,53%

17,32%

39.000 - 50.000

203.651

8.930.066.488,00 €

2.309.390.395,20 €

43.849,85 €

11.339,94 €

25,86%

10,38%

18,48%

50.000 - 75.000

137.980

8.163.479.222,00 €

2.409.915.688,80 €

59.164,22 €

17.465,69 €

29,52%

9,49%

19,29%

75.000 - 95.000

29.367

2.452.071.255,00 €

798.753.102,00 €

83.497,51 €

27.199,00 €

32,57%

2,85%

6,39%

95.000 - 160.000

23.158

2.708.610.681,00 €

939.864.672,40 €

116.962,20 €

40.584,88 €

34,70%

3,15%

7,52%

160.000 - 340.000

5.697

1.191.815.056,00 €

441.404.622,40 €

209.200,47 €

77.480,19 €

37,04%

1,39%

3,53%

340.000 - 900.000

683

318.502.835,00 €

123.166.534,00 €

466.329,19 €

180.331,67 €

38,67%

0,37%

0,99%

900.000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

35.304.020,80 €

1.511.433,08 €

598.373,23 €

39,59%

0,10%

0,28%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

12.495.820.377,30 €

2.586.244,33 €

966.354,39 €

14,53%

100,00%

100,00%

146

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2008 - Ομάδες Κατηγοριών εισοδημάτων με 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.008.466

8.609.323.309,00 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

0,00 €

4.286,52 €

Ατομικός Φόρος

Ποσοστ
ο φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ Μ
Α

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

9,23%

0,00%
2,59%

9.000 - 17.000

1.731.869

21.447.911.301,00 €

371.535.472,50 €

12.384,26 €

214,53 €

1,73%

22,98%

17.000 - 22.000

546.261

10.553.366.573,00 €

1.035.592.071,90 €

19.319,28 €

1.895,78 €

9,81%

11,31%

7,21%

22.000 - 30.000

523.036

13.375.883.371,00 €

2.108.018.117,40 €

25.573,54 €

4.030,35 €

15,76%

14,33%

14,68%

30.000 - 39.000

317.060

10.816.016.137,00 €

2.360.634.454,80 €

34.113,47 €

7.445,39 €

21,83%

11,59%

16,44%

39.000 - 50.000

229.211

10.068.991.032,00 €

2.606.488.212,80 €

43.928,92 €

11.371,57 €

25,89%

10,79%

18,16%

50.000 - 75.000

169.568

10.047.314.177,00 €

2.967.604.070,80 €

59.252,42 €

17.500,97 €

29,54%

10,77%

20,67%

75.000 - 95.000

36.740

3.065.057.616,00 €

998.235.046,40 €

83.425,63 €

27.170,25 €

32,57%

3,28%

6,95%

95.000 - 160.000

28.633

3.340.168.004,00 €

1.158.542.601,60 €

116.654,49 €

40.461,80 €

34,69%

3,58%

8,07%

160.000 - 340.000

7.102

1.493.299.673,00 €

553.287.469,20 €

210.264,67 €

77.905,87 €

37,05%

1,60%

3,85%

340.000 - 900.000

865

405.771.343,00 €

156.945.537,20 €

469.099,82 €

181.439,93 €

38,68%

0,43%

1,09%

900.000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

39.810.704,00 €

1.360.456,22 €

537.982,49 €

39,54%

0,11%

0,28%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

14.356.693.758,60 €

2.438.759,22 €

907.418,91 €

15,38%

100,00%

100,00%

Στοιχεία ΥΠΟΙΚ 2009 - Ομάδες Κατηγοριών εισοδημάτων με 2006
Ατομικός Φόρος

Ποσοστ
ό φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ Μ
Α

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

4.215,21 €

0,00 €

0,00%

8,73%

0,00%

373.746.840,60 €

12.539,04 €

228,05 €

1,82%

20,96%

2,36%

10.796.883.677,00 €

1.058.797.403,10 €

19.313,15 €

1.893,95 €

9,81%

11,01%

6,68%

14.138.740.752,00 €

2.234.018.464,80 €

25.617,61 €

4.047,76 €

15,80%

14,42%

14,10%

343.773

11.717.943.067,00 €

2.555.784.626,80 €

34.086,28 €

7.434,51 €

21,81%

11,95%

16,13%

39.000 - 50.000

248.850

10.952.872.115,00 €

2.838.278.846,00 €

44.013,95 €

11.405,58 €

25,91%

11,17%

17,91%

50.000 - 75.000

198.338

11.747.738.404,00 €

3.469.399.761,60 €

59.230,90 €

17.492,36 €

29,53%

11,98%

21,89%

75.000 - 95.000

43.003

3.584.558.124,00 €

1.167.204.649,60 €

83.356,00 €

27.142,40 €

32,56%

3,66%

7,37%

95.000 - 160.000

32.662

3.807.511.354,00 €

1.320.500.141,60 €

116.573,12 €

40.429,25 €

34,68%

3,88%

8,33%

160.000 - 340.000

7.832

1.643.373.033,00 €

608.790.813,20 €

209.828,02 €

77.731,21 €

37,05%

1,68%

3,84%

340.000 - 900.000

1.006

465.841.730,00 €

180.099.492,00 €

463.063,35 €

179.025,34 €

38,66%

0,48%

1,14%

900.000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

39.454.191,20 €

1.366.670,93 €

540.468,37 €

39,55%

0,10%

0,25%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

15.846.075.230,50 €

2.438.507,57 €

907.298,78 €

16,16%

100,00%

100,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.029.750

8.555.830.663,00 €

0,00 €

9.000 - 17.000

1.638.855

20.549.665.486,00 €

17.000 - 22.000

559.043

22.000 - 30.000

551.915

30.000 - 39.000

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Στοιχεία ΥΠΟΙΚ 2010 - Ομάδες Κατηγοριών εισοδημάτων με 2006
Ατομικός Φόρος

Ποσοστ
ο φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ Μ
Α

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

4.057,15 €

0,00 €

0,00%

8,37%

0,00%

371.928.913,50 €

12.603,60 €

235,83 €

1,87%

19,82%

2,23%

10.897.459.786,00 €

1.070.581.735,80 €

19.330,03 €

1.899,01 €

9,82%

10,86%

6,41%

562.083

14.411.431.598,00 €

2.280.071.953,20 €

25.639,33 €

4.056,47 €

15,82%

14,37%

13,66%

30.000 - 39.000

353.955

12.062.132.165,00 €

2.630.331.866,00 €

34.078,15 €

7.431,26 €

21,81%

12,03%

15,76%

39.000 - 50.000

257.443

11.337.690.460,00 €

2.938.929.584,00 €

44.039,61 €

11.415,85 €

25,92%

11,30%

17,61%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.069.202

8.395.067.947,00 €

0,00 €

9.000 - 17.000

1.577.109

19.877.254.523,00 €

17.000 - 22.000

563.758

22.000 - 30.000

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

147

Ατομικό
Εισόδημα

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

50.000 - 75.000

218.809

12.967.392.806,00 €

3.830.341.322,40 €

59.263,53 €

17.505,41 €

29,54%

12,93%

22,95%

75.000 - 95.000

47.300

3.947.239.025,00 €

1.285.635.610,00 €

83.451,14 €

27.180,46 €

32,57%

3,94%

7,70%

95.000 - 160.000

36.119

4.207.238.366,00 €

1.458.957.546,40 €

116.482,69 €

40.393,08 €

34,68%

4,19%

8,74%

160.000 - 340.000

8.240

1.717.781.814,00 €

636.024.725,60 €

208.468,67 €

77.187,47 €

37,03%

1,71%

3,81%

340.000 - 900.000

911

411.478.601,00 €

158.943.240,40 €

451.677,94 €

174.471,17 €

38,63%

0,41%

0,95%

900.000 ΚΑΙ ΑΝΩ

49

27.128.314,80 €

1.399.597,69 €

553.639,08 €

39,56%

0,07%

0,16%

ΣΥΝΟΛΟ …..

5.694.978

68.580.287,00 €
100.300.747.378,00

16.688.874.812,10 €

2.458.689,54 €

915.415,08 €

16,64%

100,00%

100,00%

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός Φόρος

Ποσοστ
ο φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ Μ
Α

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

8,67%

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

388.249.358,70 €

12.739,79 €

253,56 €

1,99%

19,92%

2,41%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.589.710,30 €

19.313,83 €

1.894,15 €

9,81%

11,28%

6,73%

22.000 - 30.000

552.985

14.164.660.059,00 €

2.237.859.600,80 €

25.614,91 €

4.046,87 €

15,80%

14,46%

13,90%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.634.865.667,20 €

34.116,38 €

7.446,55 €

21,83%

12,32%

16,37%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.850.238.130,40 €

43.900,82 €

11.360,33 €

25,88%

11,25%

17,71%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.404.325.004,00 €

59.386,91 €

17.554,76 €

29,56%

11,76%

21,15%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.211.481.485,20 €

83.484,37 €

27.193,75 €

32,57%

3,80%

7,53%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.436.783.744,00 €

116.613,60 €

40.445,44 €

34,68%

4,23%

8,93%

160.000 - 340.000

8.458

1.771.771.728,00 €

656.269.091,20 €

209.478,80 €

77.591,52 €

37,04%

1,81%

4,08%

340.000 - 900.000

924

425.600.012,00 €

164.511.204,80 €

460.606,07 €

178.042,43 €

38,65%

0,43%

1,02%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.847.198,40 €

1.429.578,35 €

565.631,34 €

39,57%

0,07%

0,18%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

16.097.020.195,00 €

2.498.807,05 €

931.460,70 €

16,43%

100,00%

100,00%

ΣΥΓΚΕΝΤΡΩΤΙΚΟΣ ΠΙΝΑΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΤΩΝ 2006 – 2001 ΜΕ ΤΑ ΠΡΑΓΜΑΤΙΚΑ
ΕΙΣΟΔΜΑΤΑ ΤΟΥ ΥΠΟΙΚ. ΦΟΡΟΛΟΓΟΥΜΕΝΑ ΜΕ ΤΗΝ ΚΛΙΜΑΚΑ ΤΟΥ 2006
Ο παρακάτω πίνακας δείχνει τις μεταβολές κατά έτος στις ομάδες εισοδήματος που έχουμε ορίσει. Σε αυτόν τον
πίνακα μπορούμε να διακρίνουμε την φορολόγηση με την κλίμακα του 2006, της κάθε ομάδας κατηγοριών
εισοδήματος από το 2006 – 2011 έτσι όπως αυτά δίνονται από το Υ ΠΟΙΚ. Τα δεδομένα είναι α ντλούμενα από τους
προηγούμενους πίνακες α νά έτος.

Στοιχεία ΥΠΟΙΚ - Ομάδες κατηγοριών Εισοδημάτων με κλιμάκια 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

0-9.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝ
ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστο
φόρου

ΣΥΜΜΕΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ ΜΑ

ΣΥΜΜΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ Α

2006

2.375.025

10.540.607.193 €

0€

0,00%

13,08%

0,00%

2007

2.217.404

9.795.707.830 €

0€

0,00%

11,39%

0,00%

2008

2.008.466

8.609.323.309 €

0€

0,00%

9,23%

0,00%

2009

2.029.750

8.555.830.663 €

0€

0,00%

8,73%

0,00%

2010

2.069.202

8.395.067.947 €

0€

0,00%

8,37%

0,00%

2011

2.136.651

8.489.376.902 €

0€

0,00%

8,67%

0,00%

148

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

9.000 - 17.000

17.000 - 22.000

22.000 - 30.000

30.000 - 39.000

39.000 - 50.000

50.000 - 75.000

75.000 - 95.000

95.000 - 160.000

2006

1.540.238

19.119.061.142 €

339.697.682 €

1,78%

23,73%

3,04%

2007

1.621.989

20.118.465.060 €

353.524.467 €

1,76%

23,39%

2,83%

2008

1.731.869

21.447.911.301 €

371.535.473 €

1,73%

22,98%

2,59%

2009

1.638.855

20.549.665.486 €

373.746.841 €

1,82%

20,96%

2,36%

2010

1.577.109

19.877.254.523 €

371.928.914 €

1,87%

19,82%

2,23%

2011

1.531.194

19.507.093.743 €

388.249.359 €

1,99%

19,92%

2,41%

2006

572.072

9.609.710.386 €

942.733.316 €

9,81%

11,28%

6,73%

2007

497.482

10.010.818.418 €

984.227.225 €

9,83%

11,93%

8,43%

2008

517.697

10.553.366.573 €

1.035.592.072 €

9,81%

11,64%

7,88%

2009

546.261

10.796.883.677 €

1.058.797.403 €

9,81%

11,31%

7,21%

2010

559.043

10.897.459.786 €

1.070.581.736 €

9,82%

11,01%

6,68%

2011

563.758

11.048.901.701 €

1.083.589.710 €

9,81%

10,86%

6,41%

2006

447.099

11.406.654.161 €

1.791.015.206 €

15,70%

14,16%

16,02%

2007

482.021

12.310.695.609 €

1.936.186.592 €

15,73%

14,31%

15,49%

2008

523.036

13.375.883.371 €

2.108.018.117 €

15,76%

14,33%

14,68%

2009

551.915

14.138.740.752 €

2.234.018.465 €

15,80%

14,42%

14,10%

2010

562.083

14.411.431.598 €

2.280.071.953 €

15,82%

14,37%

13,66%

2011

552.985

14.164.660.059 €

2.237.859.601 €

15,80%

14,46%

13,90%

2006

269.744

9.200.966.283 €

2.007.973.713 €

21,82%

11,42%

17,96%

2007

290.721

9.916.383.143 €

2.164.083.057 €

21,82%

11,53%

17,32%

2008

317.060

10.816.016.137 €

2.360.634.455 €

21,83%

11,59%

16,44%

2009

343.773

11.717.943.067 €

2.555.784.627 €

21,81%

11,95%

16,13%

2010

353.955

12.062.132.165 €

2.630.331.866 €

21,81%

12,03%

15,76%

2011

353.837

12.071.637.668 €

2.634.865.667 €

21,83%

12,32%

16,37%

2006

183.101

8.014.195.839 €

2.070.452.136 €

25,83%

9,95%

18,52%

2007

203.651

8.930.066.488 €

2.309.390.395 €

25,86%

10,38%

18,48%

2008

229.211

10.068.991.032 €

2.606.488.213 €

25,89%

10,79%

18,16%

2009

248.850

10.952.872.115 €

2.838.278.846 €

25,91%

11,17%

17,91%

2010

257.443

11.337.690.460 €

2.938.929.584 €

25,92%

11,30%

17,61%

2011

250.894

11.014.452.326 €

2.850.238.130 €

25,88%

11,25%

17,71%

2006

118.223

6.987.963.342 €

2.062.202.737 €

29,51%

8,67%

18,45%

2007

137.980

8.163.479.222 €

2.409.915.689 €

29,52%

9,49%

19,29%

2008

169.568

10.047.314.177 €

2.967.604.071 €

29,54%

10,77%

20,67%

2009

198.338

11.747.738.404 €

3.469.399.762 €

29,53%

11,98%

21,89%

2010

218.809

12.967.392.806 €

3.830.341.322 €

29,54%

12,93%

22,95%

2011

193.926

11.516.665.510 €

3.404.325.004 €

29,56%

11,76%

21,15%

2006

24.735

2.064.657.248 €

672.505.899 €

32,57%

2,56%

6,02%

2007

29.367

2.452.071.255 €

798.753.102 €

32,57%

2,85%

6,39%

2008

36.740

3.065.057.616 €

998.235.046 €

32,57%

3,28%

6,95%

2009

43.003

3.584.558.124 €

1.167.204.650 €

32,56%

3,66%

7,37%

2010

47.300

3.947.239.025 €

1.285.635.610 €

32,57%

3,94%

7,70%

2011

44.550

3.719.228.713 €

1.211.481.485 €

32,57%

3,80%

7,53%

2006

19.317

2.256.571.062 €

782.863.025 €

34,69%

2,80%

7,00%

2007

23.158

2.708.610.681 €

939.864.672 €

34,70%

3,15%

7,52%

149

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

160.000 - 340.000

340.000 - 900.000

900.000 ΚΑΙ ΑΝΩ

2008

28.633

3.340.168.004 €

1.158.542.602 €

34,69%

3,58%

8,07%

2009

32.662

3.807.511.354 €

1.320.500.142 €

34,68%

3,88%

8,33%

2010

36.119

4.207.238.366 €

1.458.957.546 €

34,68%

4,19%

8,74%

2011

35.524

4.142.581.360 €

1.436.783.744 €

34,68%

4,23%

8,93%

2006

4.763

1.002.745.347 €

371.567.539 €

37,06%

1,24%

3,32%

2007

5.697

1.191.815.056 €

441.404.622 €

37,04%

1,39%

3,53%

2008

7.102

1.493.299.673 €

553.287.469 €

37,05%

1,60%

3,85%

2009

7.832

1.643.373.033 €

608.790.813 €

37,05%

1,68%

3,84%

2010

8.240

1.717.781.814 €

636.024.726 €

37,03%

1,71%

3,81%

2011

8.458

1.771.771.728 €

656.269.091 €

37,04%

1,81%

4,08%

2006

578

272.324.021 €

105.346.008 €

38,68%

0,34%

0,94%

2007

683

318.502.835 €

123.166.534 €

38,67%

0,37%

0,99%

2008

865

405.771.343 €

156.945.537 €

38,68%

0,43%

1,09%

2009

1.006

465.841.730 €

180.099.492 €

38,66%

0,48%

1,14%

2010

911

411.478.601 €

158.943.240 €

38,63%

0,41%

0,95%

2011

924

425.600.012 €

164.511.205 €

38,65%

0,43%

1,02%

2006

49

82.248.559 €

32.595.624 €

39,63%

0,10%

0,29%

2007

59

89.174.552 €

35.304.021 €

39,59%

0,10%

0,28%

2008

74

100.673.760 €

39.810.704 €

39,54%

0,11%

0,28%

2009

73

99.766.978 €

39.454.191 €

39,55%

0,10%

0,25%

2010

49

68.580.287 €

27.128.315 €

39,56%

0,07%

0,16%

2011

51

72.908.496 €

28.847.198 €

39,57%

0,07%

0,18%

ΚΕΦΑΛΑΙΟ 7

Φορολόγηση με την κλίμακα 2007.
Περίοδος 2006:
Στοιχεία ΥΠΟΙΚ 2006- Φορολόγηση με κλίμακα 2007 για έτος 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2006

322.370
165.179
151.681
188.863
226.842
212.197
199.894
235.274
331.071
341.654
268.656
260.704
224.803
184.647

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2006

0,00 €
73.346.585,00 €
226.871.101,00 €
484.144.231,00 €
792.125.871,00 €
951.114.386,00 €
1.095.478.008,00 €
1.524.323.069,00 €
2.494.362.757,00 €
2.898.841.185,00 €
2.547.660.636,00 €
2.735.295.000,00 €
2.580.029.847,00 €
2.305.186.053,00 €

Ατομικό
εισόδημα 2006

0,00 €
444,04 €
1.495,71 €
2.563,47 €
3.491,97 €
4.482,22 €
5.480,29 €
6.478,93 €
7.534,22 €
8.484,73 €
9.482,98 €
10.491,96 €
11.476,85 €
12.484,29 €

150

2006 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ατομικός Φόρος
2006

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ποσοστ
ό Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

170.870
151.964
147.129
131.465
117.427
108.146
98.132
173.777
144.962
119.993
98.696
83.448
106.713
87.408
75.623
64.532
53.395
65.174
42.632
28.892
20.462
15.060
11.177
8.455
6.775
5.254
4.251
3.485
5.168
3.583
2.564
1.963
1.459
1.095
841
657
977
699
719
386
300
184
137
96
104
64
48
41
26
17
25
20
49

2.302.770.847,00 €
2.202.156.326,00 €
2.279.729.062,00 €
2.166.233.371,00 €
2.054.070.542,00 €
1.999.830.620,00 €
1.912.961.734,00 €
3.642.847.490,00 €
3.330.452.585,00 €
2.996.203.630,00 €
2.662.130.526,00 €
2.417.867.420,00 €
3.355.866.517,00 €
3.012.072.961,00 €
2.833.026.805,00 €
2.610.628.571,00 €
2.319.418.440,00 €
3.084.148.828,00 €
2.231.028.761,00 €
1.657.072.464,00 €
1.276.232.918,00 €
1.014.504.891,00 €
809.124.308,00 €
654.283.557,00 €
558.174.995,00 €
459.249.527,00 €
392.949.169,00 €
339.450.811,00 €
541.065.333,00 €
411.357.712,00 €
319.627.167,00 €
264.337.107,00 €
211.193.827,00 €
169.539.105,00 €
138.567.786,00 €
114.955.436,00 €
185.328.532,00 €
145.931.177,00 €
168.006.213,00 €
101.922.704,00 €
88.166.433,00 €
59.867.066,00 €
48.620.154,00 €
37.018.491,00 €
44.167.396,00 €
30.409.541,00 €
25.297.078,00 €
23.507.165,00 €
16.309.730,00 €
11.466.899,00 €
18.681.859,00 €
16.845.708,00 €
82.248.559,00 €

13.476,74 €
14.491,30 €
15.494,76 €
16.477,64 €
17.492,32 €
18.491,95 €
19.493,76 €
20.962,77 €
22.974,66 €
24.969,82 €
26.973,03 €
28.974,54 €
31.447,59 €
34.459,92 €
37.462,50 €
40.454,79 €
43.438,87 €
47.321,77 €
52.332,26 €
57.354,02 €
62.370,88 €
67.364,20 €
72.391,90 €
77.384,22 €
82.387,45 €
87.409,50 €
92.436,88 €
97.403,39 €
104.695,30 €
114.808,18 €
124.659,58 €
134.659,76 €
144.752,45 €
154.830,23 €
164.765,50 €
174.970,22 €
189.691,44 €
208.771,35 €
233.666,50 €
264.048,46 €
293.888,11 €
325.364,49 €
354.891,64 €
385.609,28 €
424.686,50 €
475.149,08 €
527.022,46 €
573.345,49 €
627.297,31 €
674.523,47 €
747.274,36 €
842.285,40 €
1.678.542,02 €

0,00 €
21.651.494,54 €
63.777.687,98 €
94.459.777,59 €
118.926.837,18 €
140.878.119,80 €
156.342.982,86 €
350.891.152,10 €
377.285.529,65 €
381.727.472,70 €
371.312.092,54 €
362.382.671,80 €
555.394.161,63 €
557.607.974,79 €
570.982.073,95 €
562.549.222,69 €
527.604.491,60 €
742.689.602,92 €
569.119.296,79 €
442.280.740,96 €
353.269.118,02 €
289.333.307,49 €
236.648.860,12 €
195.679.872,80 €
170.357.248,00 €
142.666.070,80 €
123.979.357,60 €
108.562.474,40 €
176.064.053,20 €
136.559.854,80 €
107.826.026,80 €
90.403.812,80 €
73.082.740,80 €
59.263.692,00 €
48.858.904,40 €
40.851.004,40 €
66.501.042,80 €
52.913.280,80 €
61.587.095,20 €
37.754.421,60 €
32.923.573,20 €
22.509.786,40 €
18.378.091,60 €
14.057.636,40 €
16.854.718,40 €
11.663.976,40 €
9.743.951,20 €
9.082.656,00 €
6.320.832,00 €
4.453.989,60 €
7.277.493,60 €
6.582.083,20 €
32.516.733,60 €

0,00 €
142,48 €
433,48 €
718,52 €
1.012,77 €
1.302,67 €
1.593,19 €
2.019,20 €
2.602,65 €
3.181,25 €
3.762,18 €
4.342,62 €
5.204,56 €
6.379,37 €
7.550,38 €
8.717,37 €
9.881,16 €
11.395,49 €
13.349,58 €
15.308,07 €
17.264,64 €
19.212,04 €
21.172,84 €
23.143,69 €
25.144,98 €
27.153,80 €
29.164,75 €
31.151,36 €
34.068,12 €
38.113,27 €
42.053,83 €
46.053,90 €
50.090,98 €
54.122,09 €
58.096,20 €
62.178,09 €
68.066,57 €
75.698,54 €
85.656,60 €
97.809,38 €
109.745,24 €
122.335,80 €
134.146,65 €
146.433,71 €
162.064,60 €
182.249,63 €
202.998,98 €
221.528,20 €
243.108,92 €
261.999,39 €
291.099,74 €
329.104,16 €
663.606,81 €

0,00%
0,98%
2,80%
4,36%
5,79%
7,04%
8,17%
9,63%
11,33%
12,74%
13,95%
14,99%
16,55%
18,51%
20,15%
21,55%
22,75%
24,08%
25,51%
26,69%
27,68%
28,52%
29,25%
29,91%
30,52%
31,07%
31,55%
31,98%
32,54%
33,20%
33,73%
34,20%
34,60%
34,96%
35,26%
35,54%
35,88%
36,26%
36,66%
37,04%
37,34%
37,60%
37,80%
37,97%
38,16%
38,36%
38,52%
38,64%
38,75%
38,84%
38,95%
39,07%
39,53%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.252.283,67 €

9.732.391.144,50 €

4.074.734,49 €

12,08%

13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

151

0,00%
0,22%
0,66%
0,97%
1,22%
1,45%
1,61%
3,61%
3,88%
3,92%
3,82%
3,72%
5,71%
5,73%
5,87%
5,78%
5,42%
7,63%
5,85%
4,54%
3,63%
2,97%
2,43%
2,01%
1,75%
1,47%
1,27%
1,12%
1,81%
1,40%
1,11%
0,93%
0,75%
0,61%
0,50%
0,42%
0,68%
0,54%
0,63%
0,39%
0,34%
0,23%
0,19%
0,14%
0,17%
0,12%
0,10%
0,09%
0,06%
0,05%
0,07%
0,07%
0,33%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2007:
Στοιχεία ΥΠΟΙΚ 2007- Φορολόγηση με κλίμακα 2007 για έτος 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2007

315.365
156.576
142.521
149.619
225.349
207.411
183.463
216.016
263.143
357.941
285.360
264.596
241.548
206.200
177.029
159.296
147.188
140.772
120.619
110.322
103.258
183.498
152.128
131.244
107.774
90.875
114.251
95.637
80.833
69.671
59.536
74.444
49.384
33.514
24.141
17.800
13.141
10.118
7.824
6.317
5.108
4.197
6.177
4.226
3.073
2.308
1.795
1.382
1.046
817
1.223
819
772
471
309
240

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2007

0,00 €
69.388.362,00 €
213.344.978,00 €
373.961.542,00 €
777.065.386,00 €
929.436.172,00 €
1.005.574.121,00 €
1.402.778.697,00 €
1.982.344.491,00 €
3.041.814.081,00 €
2.702.779.694,00 €
2.776.442.134,00 €
2.771.990.215,00 €
2.573.133.127,00 €
2.386.056.476,00 €
2.307.765.323,00 €
2.280.682.654,00 €
2.319.615.437,00 €
2.109.639.498,00 €
2.040.076.211,00 €
2.012.809.471,00 €
3.848.293.238,00 €
3.494.558.515,00 €
3.276.574.424,00 €
2.906.854.709,00 €
2.632.707.961,00 €
3.593.374.022,00 €
3.294.722.289,00 €
3.028.286.832,00 €
2.818.908.799,00 €
2.587.287.127,00 €
3.523.870.562,00 €
2.584.510.036,00 €
1.922.402.378,00 €
1.506.106.551,00 €
1.199.364.008,00 €
951.096.249,00 €
783.111.014,00 €
644.780.230,00 €
552.024.713,00 €
472.155.298,00 €
408.900.593,00 €
646.628.924,00 €
484.712.461,00 €
383.471.983,00 €
310.981.867,00 €
260.038.892,00 €
213.875.961,00 €
172.417.757,00 €
142.925.595,00 €
231.930.267,00 €
171.274.448,00 €
180.938.750,00 €
123.841.619,00 €
90.761.845,00 €
77.724.775,00 €

Ατομικό
εισόδημα 2007

0,00 €
443,16 €
1.496,94 €
2.499,43 €
3.448,28 €
4.481,13 €
5.481,07 €
6.493,86 €
7.533,34 €
8.498,09 €
9.471,47 €
10.493,14 €
11.475,94 €
12.478,82 €
13.478,34 €
14.487,28 €
15.495,03 €
16.477,82 €
17.490,11 €
18.492,02 €
19.493,01 €
20.971,85 €
22.971,17 €
24.965,52 €
26.971,76 €
28.970,65 €
31.451,58 €
34.450,29 €
37.463,50 €
40.460,29 €
43.457,52 €
47.335,86 €
52.334,97 €
57.361,17 €
62.387,91 €
67.380,00 €
72.376,25 €
77.397,81 €
82.410,56 €
87.387,16 €
92.434,47 €
97.426,87 €
104.683,33 €
114.697,70 €
124.787,50 €
134.740,84 €
144.868,46 €
154.758,29 €
164.835,33 €
174.939,53 €
189.640,45 €
209.126,31 €
234.376,62 €
262.933,37 €
293.727,65 €
323.853,23 €

152

2007 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
22.510.183,67 €
63.814.689,66 €
101.154.156,73 €
122.082.314,42 €
143.714.781,19 €
164.487.266,59 €
371.003.159,02 €
395.782.289,35 €
417.355.942,96 €
405.425.425,61 €
394.532.808,69 €
594.803.808,58 €
609.744.472,71 €
610.350.884,48 €
607.497.171,61 €
588.717.819,53 €
848.734.879,18 €
659.307.874,04 €
513.128.087,42 €
416.946.094,89 €
342.083.963,12 €
278.152.077,11 €
234.222.825,60 €
196.806.652,00 €
171.474.115,20 €
148.968.639,20 €
130.781.667,20 €
210.409.199,60 €
160.879.924,40 €
129.388.663,20 €
106.367.266,80 €
89.996.606,80 €
74.756.964,40 €
60.797.842,80 €
50.789.468,00 €
83.220.476,80 €
62.113.389,20 €
66.346.180,00 €
45.858.137,60 €
33.891.448,00 €
29.215.510,00 €

Ατομικός Φόρος
2007

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
141,31 €
433,56 €
718,57 €
1.012,13 €
1.302,68 €
1.592,97 €
2.021,84 €
2.601,64 €
3.180,00 €
3.761,81 €
4.341,49 €
5.206,11 €
6.375,61 €
7.550,76 €
8.719,51 €
9.888,43 €
11.400,98 €
13.350,64 €
15.310,86 €
17.271,29 €
19.218,20 €
21.166,74 €
23.149,12 €
25.154,22 €
27.144,87 €
29.163,79 €
31.160,75 €
34.063,33 €
38.069,08 €
42.105,00 €
46.086,34 €
50.137,39 €
54.093,32 €
58.124,13 €
62.165,81 €
68.046,18 €
75.840,52 €
85.940,65 €
97.363,35 €
109.681,06 €
121.731,29 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,98%
2,80%
4,36%
5,79%
7,04%
8,17%
9,64%
11,33%
12,74%
13,95%
14,99%
16,55%
18,51%
20,15%
21,55%
22,75%
24,09%
25,51%
26,69%
27,68%
28,52%
29,25%
29,91%
30,52%
31,06%
31,55%
31,98%
32,54%
33,19%
33,74%
34,20%
34,61%
34,95%
35,26%
35,54%
35,88%
36,27%
36,67%
37,03%
37,34%
37,59%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,21%
0,58%
0,93%
1,12%
1,32%
1,51%
3,40%
3,63%
3,82%
3,71%
3,61%
5,45%
5,59%
5,59%
5,57%
5,39%
7,78%
6,04%
4,70%
3,82%
3,13%
2,55%
2,15%
1,80%
1,57%
1,36%
1,20%
1,93%
1,47%
1,19%
0,97%
0,82%
0,68%
0,56%
0,47%
0,76%
0,57%
0,61%
0,42%
0,31%
0,27%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

152
123
126
94
46
42
31
20
30
19
59

53.814.697,00 €
47.366.648,00 €
53.313.792,00 €
44.526.415,00 €
24.094.062,00 €
24.116.356,00 €
19.315.632,00 €
13.518.273,00 €
22.248.379,00 €
16.188.581,00 €
89.174.552,00 €

354.044,06 €
385.094,70 €
423.125,33 €
473.685,27 €
523.783,96 €
574.198,95 €
623.084,90 €
675.913,65 €
741.612,63 €
852.030,58 €
1.511.433,08 €

20.338.758,80 €
17.986.029,20 €
20.341.456,80 €
17.076.426,00 €
9.278.364,80 €
9.318.522,40 €
7.484.142,80 €
5.251.109,20 €
8.665.051,60 €
6.327.042,40 €
35.209.030,80 €

133.807,62 €
146.227,88 €
161.440,13 €
181.664,11 €
201.703,58 €
221.869,58 €
241.423,96 €
262.555,46 €
288.835,05 €
333.002,23 €
596.763,23 €

37,79%
37,97%
38,15%
38,35%
38,51%
38,64%
38,75%
38,84%
38,95%
39,08%
39,48%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

11.078.051,16 €

10.914.891.062,16 €

4.005.080,16 €

12,69%

340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

0,19%
0,16%
0,19%
0,16%
0,09%
0,09%
0,07%
0,05%
0,08%
0,06%
0,32%

Περίοδος 2008:
Στοιχεία ΥΠΟΙΚ 2008- Φορολόγηση με κλίμακα 2007 για έτος 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2008

319.174
150.225
128.637
136.186
180.744
201.600
185.568
174.117
212.066
320.149
320.420
271.825
251.968
226.786
191.749
169.309
152.481
147.331
130.740
117.395
106.413
191.713
163.769
139.265
118.947
101.055
124.437
104.612
88.011
76.800
65.894
86.517
59.727
41.357
29.749
22.042
16.693

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2008

0,00 €
65.711.082,00 €
192.081.699,00 €
340.789.164,00 €
642.720.179,00 €
905.037.194,00 €
1.016.224.027,00 €
1.129.800.892,00 €
1.588.625.788,00 €
2.728.333.284,00 €
3.043.290.103,00 €
2.848.537.126,00 €
2.897.255.238,00 €
2.829.067.259,00 €
2.585.238.899,00 €
2.452.944.020,00 €
2.362.542.119,00 €
2.429.036.537,00 €
2.286.976.626,00 €
2.170.707.607,00 €
2.074.260.797,00 €
4.021.421.543,00 €
3.761.807.310,00 €
3.477.745.825,00 €
3.207.918.991,00 €
2.928.411.245,00 €
3.913.817.110,00 €
3.605.113.492,00 €
3.297.085.535,00 €
3.107.609.847,00 €
2.863.919.631,00 €
4.097.461.554,00 €
3.125.882.733,00 €
2.372.138.753,00 €
1.855.375.491,00 €
1.485.364.640,00 €
1.208.552.560,00 €

Ατομικό
εισόδημα 2008

0,00 €
437,42 €
1.493,21 €
2.502,38 €
3.555,97 €
4.489,27 €
5.476,29 €
6.488,75 €
7.491,19 €
8.522,07 €
9.497,82 €
10.479,31 €
11.498,50 €
12.474,61 €
13.482,41 €
14.487,97 €
15.494,01 €
16.486,93 €
17.492,55 €
18.490,63 €
19.492,55 €
20.976,26 €
22.970,20 €
24.972,15 €
26.969,31 €
28.978,39 €
31.452,20 €
34.461,76 €
37.462,20 €
40.463,67 €
43.462,53 €
47.360,19 €
52.336,18 €
57.357,61 €
62.367,66 €
67.387,92 €
72.398,76 €

153

2008 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
23.959.225,80 €
66.064.354,51 €
106.256.735,73 €
132.418.821,54 €
152.881.506,03 €
169.498.851,13 €
387.857.467,47 €
426.021.979,90 €
443.130.389,25 €
447.371.687,39 €
438.955.961,05 €
647.863.452,90 €
667.433.541,88 €
664.505.698,65 €
669.759.840,33 €
651.717.016,09 €
987.199.986,06 €
797.421.645,87 €
633.153.693,67 €
513.568.501,49 €
423.675.689,60 €
353.482.918,40 €

Ατομικός Φόρος
2008

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
141,51 €
433,26 €
721,21 €
1.012,84 €
1.302,28 €
1.592,84 €
2.023,12 €
2.601,36 €
3.181,92 €
3.761,10 €
4.343,73 €
5.206,36 €
6.380,09 €
7.550,26 €
8.720,83 €
9.890,38 €
11.410,47 €
13.351,11 €
15.309,47 €
17.263,39 €
19.221,29 €
21.175,52 €

Ποσοστ
ό Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,98%
2,80%
4,37%
5,79%
7,04%
8,17%
9,64%
11,32%
12,74%
13,95%
14,99%
16,55%
18,51%
20,15%
21,55%
22,76%
24,09%
25,51%
26,69%
27,68%
28,52%
29,25%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,19%
0,52%
0,84%
1,05%
1,21%
1,35%
3,08%
3,38%
3,52%
3,55%
3,49%
5,14%
5,30%
5,28%
5,32%
5,18%
7,84%
6,33%
5,03%
4,08%
3,36%
2,81%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

12.780
9.889
7.835
6.236
5.220
7.740
5.282
3.824
2.895
2.097
1.575
1.278
1.011
1.459
1.022
994
628
404
306
210
130
153
102
97
40
39
28
37
29
74

989.126.839,00 €
814.887.369,00 €
684.947.860,00 €
576.095.548,00 €
508.685.769,00 €
810.745.998,00 €
605.904.580,00 €
477.028.660,00 €
390.250.756,00 €
303.785.981,00 €
243.766.260,00 €
210.523.895,00 €
176.833.268,00 €
276.166.059,00 €
214.129.122,00 €
232.266.801,00 €
165.399.593,00 €
118.692.323,00 €
99.288.612,00 €
74.108.869,00 €
49.947.715,00 €
64.535.866,00 €
48.294.576,00 €
50.564.013,00 €
23.138.078,00 €
24.238.109,00 €
18.779.043,00 €
27.824.362,00 €
24.340.712,00 €
100.673.760,00 €

77.396,47 €
82.403,41 €
87.421,55 €
92.382,22 €
97.449,38 €
104.747,54 €
114.711,20 €
124.745,99 €
134.801,64 €
144.866,94 €
154.772,23 €
164.729,18 €
174.909,27 €
189.284,48 €
209.519,69 €
233.668,81 €
263.375,15 €
293.792,88 €
324.472,59 €
352.899,38 €
384.213,19 €
421.803,05 €
473.476,24 €
521.278,48 €
578.451,95 €
621.489,97 €
670.680,11 €
752.009,78 €
839.334,90 €
1.360.456,22 €

295.838.935,60 €
248.721.857,60 €
212.787.794,00 €
181.735.059,20 €
162.706.107,60 €
263.848.999,20 €
201.109.412,00 €
160.946.024,00 €
133.490.352,40 €
105.136.822,40 €
85.205.754,00 €
74.228.378,00 €
62.837.397,20 €
99.071.633,60 €
77.669.828,80 €
85.143.580,40 €
61.255.157,20 €
44.321.689,20 €
37.325.584,80 €
28.003.447,60 €
18.963.786,00 €
24.619.416,40 €
18.521.210,40 €
19.468.035,20 €
8.942.831,20 €
9.390.653,60 €
7.292.937,20 €
10.840.774,80 €
9.509.794,80 €
39.691.564,00 €

23.148,59 €
25.151,37 €
27.158,62 €
29.142,89 €
31.169,75 €
34.089,02 €
38.074,48 €
42.088,40 €
46.110,66 €
50.136,78 €
54.098,89 €
58.081,67 €
62.153,71 €
67.903,79 €
75.997,88 €
85.657,53 €
97.540,06 €
109.707,15 €
121.979,04 €
133.349,75 €
145.875,28 €
160.911,22 €
181.580,49 €
200.701,39 €
223.570,78 €
240.785,99 €
260.462,04 €
292.993,91 €
327.923,96 €
536.372,49 €

29,91%
30,52%
31,07%
31,55%
31,99%
32,54%
33,19%
33,74%
34,21%
34,61%
34,95%
35,26%
35,53%
35,87%
36,27%
36,66%
37,03%
37,34%
37,59%
37,79%
37,97%
38,15%
38,35%
38,50%
38,65%
38,74%
38,84%
38,96%
39,07%
39,43%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

10.916.754,72 €

12.592.823.783,14 €

3.940.511,92 €

13,49%

75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

2,35%
1,98%
1,69%
1,44%
1,29%
2,10%
1,60%
1,28%
1,06%
0,83%
0,68%
0,59%
0,50%
0,79%
0,62%
0,68%
0,49%
0,35%
0,30%
0,22%
0,15%
0,20%
0,15%
0,15%
0,07%
0,07%
0,06%
0,09%
0,08%
0,32%

Περίοδος 2009:
Στοιχεία ΥΠΟΙΚ 2009- Φορολόγηση με κλίμακα 2007 για έτος 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2009

331.315
148.699
124.625
131.099
139.977
232.393
243.711
223.414
225.963
228.554
244.417
262.126
248.096
220.305
190.988
169.433
157.059
146.431

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2009

0,00 €
64.789.761,00 €
187.175.892,00 €
328.106.262,00 €
489.741.861,00 €
1.054.733.996,00 €
1.349.051.694,00 €
1.451.098.313,00 €
1.688.347.954,00 €
1.942.784.930,00 €
2.321.570.629,00 €
2.749.780.646,00 €
2.851.868.129,00 €
2.749.780.280,00 €
2.574.501.876,00 €
2.455.340.998,00 €
2.432.505.216,00 €
2.414.317.712,00 €

Ατομικό
εισόδημα 2009

0,00 €
435,71 €
1.501,91 €
2.502,74 €
3.498,73 €
4.538,58 €
5.535,46 €
6.495,11 €
7.471,79 €
8.500,33 €
9.498,40 €
10.490,30 €
11.495,02 €
12.481,70 €
13.479,91 €
14.491,52 €
15.487,84 €
16.487,75 €

154

2009 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
24.150.909,42 €
67.766.972,64 €
105.642.276,48 €

Ατομικός Φόρος
2009

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
142,54 €
431,47 €
721,45 €

Ποσοστ
ό Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,98%
2,79%
4,38%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,17%
0,49%
0,76%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

133.749
121.157
109.553
194.584
169.371
145.187
127.804
109.553
136.579
112.237
94.957
81.252
70.552
97.046
70.127
48.480
34.660
25.653
19.418
15.113
11.626
9.145
7.119
5.938
8.862
6.163
4.307
3.144
2.421
1.827
1.417
1.138
1.626
1.095
1.077
724
439
316
243
168
179
123
100
57
39
34
38
25
73

2.339.659.178,00 €
2.240.303.571,00 €
2.135.499.210,00 €
4.081.421.718,00 €
3.891.581.360,00 €
3.624.952.540,00 €
3.448.168.106,00 €
3.174.038.746,00 €
4.294.673.724,00 €
3.866.787.716,00 €
3.556.481.627,00 €
3.287.971.769,00 €
3.066.527.596,00 €
4.598.372.750,00 €
3.671.159.828,00 €
2.780.768.603,00 €
2.161.709.230,00 €
1.728.486.853,00 €
1.405.613.890,00 €
1.169.535.055,00 €
958.015.912,00 €
799.171.271,00 €
657.835.886,00 €
578.366.547,00 €
927.592.296,00 €
707.354.928,00 €
537.344.372,00 €
423.602.955,00 €
350.462.635,00 €
282.787.621,00 €
233.679.594,00 €
198.801.711,00 €
308.053.789,00 €
229.061.217,00 €
251.359.375,00 €
190.902.961,00 €
129.110.105,00 €
102.404.281,00 €
85.985.790,00 €
64.309.710,00 €
75.497.173,00 €
58.309.014,00 €
52.268.481,00 €
32.782.472,00 €
24.306.230,00 €
22.934.345,00 €
28.370.360,00 €
21.078.155,00 €
99.766.978,00 €

17.492,91 €
18.490,91 €
19.492,84 €
20.975,11 €
22.976,67 €
24.967,47 €
26.980,13 €
28.972,63 €
31.444,61 €
34.451,99 €
37.453,60 €
40.466,35 €
43.464,79 €
47.383,43 €
52.350,16 €
57.359,09 €
62.368,99 €
67.379,52 €
72.387,16 €
77.386,03 €
82.402,88 €
87.388,88 €
92.405,66 €
97.400,90 €
104.670,76 €
114.774,45 €
124.760,71 €
134.733,76 €
144.759,45 €
154.782,50 €
164.911,50 €
174.693,95 €
189.454,97 €
209.188,33 €
233.388,46 €
263.678,12 €
294.100,47 €
324.064,18 €
353.850,99 €
382.795,89 €
421.771,92 €
474.057,02 €
522.684,81 €
575.131,09 €
623.236,67 €
674.539,56 €
746.588,42 €
843.126,20 €
1.366.670,93 €

135.480.221,62 €
157.790.615,59 €
174.509.590,90 €
393.601.258,22 €
440.912.334,40 €
461.777.016,60 €
481.084.510,74 €
475.686.056,34 €
710.675.012,36 €
715.653.989,24 €
716.631.414,53 €
708.669.869,91 €
697.848.642,44 €
1.108.220.612,50 €
936.655.712,92 €
742.230.955,17 €
598.366.999,70 €
492.999.692,67 €
411.098.337,10 €
349.781.492,00 €
292.407.304,80 €
248.246.058,40 €
207.534.964,40 €
184.970.838,80 €
301.824.698,40 €
234.808.941,20 €
181.300.078,80 €
144.886.542,00 €
121.277.044,00 €
98.846.178,40 €
82.405.067,60 €
70.632.904,40 €
110.522.455,60 €
83.072.536,80 €
92.132.380,00 €
70.706.744,40 €
48.215.452,00 €
38.493.752,40 €
32.496.486,00 €
24.411.804,00 €
28.800.879,20 €
22.362.975,60 €
20.126.392,40 €
12.667.818,80 €
9.417.902,00 €
8.908.198,00 €
11.051.364,00 €
8.236.012,00 €
39.336.661,20 €

1.012,94 €
1.302,36 €
1.592,92 €
2.022,78 €
2.603,23 €
3.180,57 €
3.764,24 €
4.342,06 €
5.203,40 €
6.376,28 €
7.546,90 €
8.721,88 €
9.891,27 €
11.419,54 €
13.356,56 €
15.310,04 €
17.263,91 €
19.218,01 €
21.170,99 €
23.144,41 €
25.151,15 €
27.145,55 €
29.152,26 €
31.150,36 €
34.058,30 €
38.099,78 €
42.094,28 €
46.083,51 €
50.093,78 €
54.103,00 €
58.154,60 €
62.067,58 €
67.971,99 €
75.865,33 €
85.545,39 €
97.661,25 €
109.830,19 €
121.815,67 €
133.730,40 €
145.308,36 €
160.898,77 €
181.812,81 €
201.263,92 €
222.242,44 €
241.484,67 €
262.005,82 €
290.825,37 €
329.440,48 €
538.858,37 €

5,79%
7,04%
8,17%
9,64%
11,33%
12,74%
13,95%
14,99%
16,55%
18,51%
20,15%
21,55%
22,76%
24,10%
25,51%
26,69%
27,68%
28,52%
29,25%
29,91%
30,52%
31,06%
31,55%
31,98%
32,54%
33,20%
33,74%
34,20%
34,60%
34,95%
35,26%
35,53%
35,88%
36,27%
36,65%
37,04%
37,34%
37,59%
37,79%
37,96%
38,15%
38,35%
38,51%
38,64%
38,75%
38,84%
38,95%
39,07%
39,43%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

10.924.650,62 €

13.937.334.929,09 €

3.943.655,13 €

14,21%

17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

155

0,97%
1,13%
1,25%
2,82%
3,16%
3,31%
3,45%
3,41%
5,10%
5,13%
5,14%
5,08%
5,01%
7,95%
6,72%
5,33%
4,29%
3,54%
2,95%
2,51%
2,10%
1,78%
1,49%
1,33%
2,17%
1,68%
1,30%
1,04%
0,87%
0,71%
0,59%
0,51%
0,79%
0,60%
0,66%
0,51%
0,35%
0,28%
0,23%
0,18%
0,21%
0,16%
0,14%
0,09%
0,07%
0,06%
0,08%
0,06%
0,28%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2010:
Στοιχεία ΥΠΟΙΚ 2010- Φορολόγηση με κλίμακα 2007 για έτος 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2010

379.650
153.278
126.525
134.862
147.410
230.389
242.338
219.724
224.478
210.548
220.193
250.681
236.940
211.526
187.958
167.609
154.668
147.534
130.673
124.191
110.880
198.014
171.027
148.318
128.354
114.384
140.968
115.882
97.105
83.690
72.346
101.407
76.691
53.832
38.331
28.540
21.415
16.370
12.709
10.046
8.175
6.555
9.803
6.845
4.804
3.535
2.633
1.944
1.562
1.187
1.749
1.162
1.103
728
458
291

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2010

0,00 €
67.226.612,00 €
189.636.284,00 €
337.897.980,00 €
515.275.992,00 €
1.051.225.002,00 €
1.343.679.107,00 €
1.425.745.630,00 €
1.677.261.559,00 €
1.787.119.781,00 €
2.092.417.221,00 €
2.629.982.010,00 €
2.723.148.000,00 €
2.640.947.247,00 €
2.534.090.070,00 €
2.428.963.340,00 €
2.396.185.562,00 €
2.431.521.073,00 €
2.286.162.889,00 €
2.296.588.721,00 €
2.161.557.957,00 €
4.153.150.219,00 €
3.929.481.860,00 €
3.703.623.198,00 €
3.463.557.581,00 €
3.314.768.959,00 €
4.432.396.565,00 €
3.992.335.265,00 €
3.637.400.335,00 €
3.385.747.465,00 €
3.144.862.178,00 €
4.807.080.817,00 €
4.015.812.261,00 €
3.087.253.068,00 €
2.390.570.265,00 €
1.923.623.558,00 €
1.550.133.654,00 €
1.266.890.530,00 €
1.046.845.785,00 €
878.049.393,00 €
755.453.317,00 €
638.477.439,00 €
1.025.841.667,00 €
784.889.060,00 €
599.249.928,00 €
476.444.116,00 €
381.341.341,00 €
300.994.815,00 €
257.528.977,00 €
207.552.661,00 €
330.981.495,00 €
243.293.488,00 €
257.635.107,00 €
192.006.767,00 €
134.479.994,00 €
94.303.325,00 €

Ατομικό
εισόδημα 2010

0,00 €
438,59 €
1.498,80 €
2.505,51 €
3.495,53 €
4.562,83 €
5.544,65 €
6.488,80 €
7.471,83 €
8.487,94 €
9.502,65 €
10.491,35 €
11.492,99 €
12.485,21 €
13.482,21 €
14.491,84 €
15.492,45 €
16.481,09 €
17.495,30 €
18.492,39 €
19.494,57 €
20.974,02 €
22.975,80 €
24.970,83 €
26.984,41 €
28.979,31 €
31.442,57 €
34.451,73 €
37.458,42 €
40.455,82 €
43.469,75 €
47.403,84 €
52.363,54 €
57.349,77 €
62.366,50 €
67.400,97 €
72.385,41 €
77.390,99 €
82.370,43 €
87.402,89 €
92.410,19 €
97.403,12 €
104.645,69 €
114.666,04 €
124.739,79 €
134.779,10 €
144.831,50 €
154.832,72 €
164.871,30 €
174.854,81 €
189.240,42 €
209.374,77 €
233.576,71 €
263.745,56 €
293.624,44 €
324.066,41 €

156

2010 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
23.906.828,60 €
66.941.732,98 €
106.153.071,17 €
132.454.857,81 €
161.795.269,09 €
176.679.007,53 €
400.476.723,51 €
445.180.119,40 €
471.879.647,42 €
483.314.458,49 €
496.883.958,11 €
733.400.580,35 €
738.883.833,35 €
733.024.830,65 €
729.590.111,35 €
715.733.489,42 €
1.158.828.098,63 €
1.024.728.321,79 €
823.974.776,52 €
661.705.543,35 €
548.720.787,62 €
453.362.225,06 €
378.906.512,00 €
319.481.024,00 €
272.760.497,20 €
238.334.576,80 €
204.196.425,60 €
333.775.236,80 €
260.496.174,00 €
202.180.731,20 €
162.969.296,40 €
131.972.806,40 €
105.215.286,00 €
90.812.370,80 €
73.750.594,40 €
118.732.908,00 €
88.242.175,20 €
94.439.612,80 €
71.117.026,80 €
50.215.017,60 €
35.448.620,00 €

Ατομικός Φόρος
2010

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
142,63 €
432,81 €
719,52 €
1.013,64 €
1.302,79 €
1.593,43 €
2.022,47 €
2.602,98 €
3.181,54 €
3.765,48 €
4.344,00 €
5.202,60 €
6.376,17 €
7.548,79 €
8.717,77 €
9.893,20 €
11.427,50 €
13.361,78 €
15.306,41 €
17.262,93 €
19.226,38 €
21.170,31 €
23.146,40 €
25.138,17 €
27.151,15 €
29.154,08 €
31.151,25 €
34.048,27 €
38.056,42 €
42.085,91 €
46.101,64 €
50.122,60 €
54.123,09 €
58.138,52 €
62.131,92 €
67.886,17 €
75.939,91 €
85.620,68 €
97.688,22 €
109.639,78 €
121.816,56 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,98%
2,79%
4,37%
5,79%
7,05%
8,17%
9,64%
11,33%
12,74%
13,95%
14,99%
16,55%
18,51%
20,15%
21,55%
22,76%
24,11%
25,52%
26,69%
27,68%
28,53%
29,25%
29,91%
30,52%
31,06%
31,55%
31,98%
32,54%
33,19%
33,74%
34,21%
34,61%
34,96%
35,26%
35,53%
35,87%
36,27%
36,66%
37,04%
37,34%
37,59%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,16%
0,46%
0,72%
0,90%
1,10%
1,20%
2,72%
3,03%
3,21%
3,29%
3,38%
4,99%
5,02%
4,98%
4,96%
4,87%
7,88%
6,97%
5,60%
4,50%
3,73%
3,08%
2,58%
2,17%
1,85%
1,62%
1,39%
2,27%
1,77%
1,37%
1,11%
0,90%
0,72%
0,62%
0,50%
0,81%
0,60%
0,64%
0,48%
0,34%
0,24%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

203
190
190
122
57
50
24
27
29
19
49

71.951.774,00 €
72.905.257,00 €
80.131.819,00 €
57.567.985,00 €
29.764.281,00 €
28.785.076,00 €
14.913.259,00 €
18.105.977,00 €
21.394.067,00 €
15.959.106,00 €
68.580.287,00 €

354.442,24 €
383.711,88 €
421.746,42 €
471.868,73 €
522.180,37 €
575.701,52 €
621.385,79 €
670.591,74 €
737.726,45 €
839.952,95 €
1.399.597,69 €

27.195.279,60 €
27.678.202,80 €
30.568.827,60 €
22.074.374,00 €
11.460.542,40 €
11.123.530,40 €
5.777.863,60 €
7.031.520,80 €
8.331.136,80 €
6.235.252,40 €
27.049.424,80 €

133.966,89 €
145.674,75 €
160.888,57 €
180.937,49 €
201.062,15 €
222.470,61 €
240.744,32 €
260.426,70 €
287.280,58 €
328.171,18 €
552.029,08 €

37,80%
37,96%
38,15%
38,34%
38,50%
38,64%
38,74%
38,84%
38,94%
39,07%
39,44%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

10.939.061,88 €

14.705.191.119,40 €

3.949.408,19 €

14,66%

340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

0,18%
0,19%
0,21%
0,15%
0,08%
0,08%
0,04%
0,05%
0,06%
0,04%
0,18%

Περίοδος 2011:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2007 για έτος 2011
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2011

426.255
153.890
129.675
136.835
151.000
219.516
257.232
230.069
227.960
204.219
195.752
228.399
221.486
203.506
187.760
182.441
160.929
150.921
136.749
123.890
112.332
199.101
169.470
146.301
127.973
109.241
138.959
116.225
98.653
84.869
72.155
93.870
66.512
47.546
34.701
25.729

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2011

0,00 €
67.997.144,00 €
193.781.649,00 €
342.843.804,00 €
527.926.406,00 €
1.006.146.290,00 €
1.422.439.133,00 €
1.491.507.448,00 €
1.703.632.690,00 €
1.733.102.338,00 €
1.861.965.323,00 €
2.396.613.037,00 €
2.546.110.072,00 €
2.541.577.782,00 €
2.533.683.286,00 €
2.644.547.892,00 €
2.493.425.741,00 €
2.489.170.610,00 €
2.392.563.782,00 €
2.290.933.726,00 €
2.189.697.401,00 €
4.175.706.792,00 €
3.892.784.228,00 €
3.654.377.960,00 €
3.452.389.290,00 €
3.165.108.581,00 €
4.370.476.652,00 €
4.006.011.675,00 €
3.695.149.341,00 €
3.433.706.474,00 €
3.135.840.491,00 €
4.444.905.361,00 €
3.482.834.425,00 €
2.728.004.203,00 €
2.164.827.849,00 €
1.733.541.900,00 €

Ατομικό
εισόδημα 2011

0,00 €
441,86 €
1.494,36 €
2.505,53 €
3.496,20 €
4.583,48 €
5.529,79 €
6.482,87 €
7.473,38 €
8.486,49 €
9.511,86 €
10.493,10 €
11.495,58 €
12.488,96 €
13.494,27 €
14.495,36 €
15.493,95 €
16.493,20 €
17.496,02 €
18.491,68 €
19.493,09 €
20.972,81 €
22.970,34 €
24.978,49 €
26.977,48 €
28.973,63 €
31.451,56 €
34.467,73 €
37.456,03 €
40.458,90 €
43.459,78 €
47.351,71 €
52.364,00 €
57.376,10 €
62.385,17 €
67.376,96 €

157

2011 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
26.208.428,68 €
69.721.724,89 €
109.120.216,90 €
138.642.556,78 €
161.377.380,54 €
178.944.326,29 €
402.604.909,68 €
440.859.226,12 €
465.787.548,40 €
481.622.514,10 €
474.363.028,49 €
723.435.354,28 €
741.796.053,25 €
744.618.062,99 €
739.970.384,86 €
713.563.491,49 €
1.070.790.890,79 €
888.730.705,75 €
728.246.879,17 €
599.293.801,11 €
494.434.601,00 €

Ατομικός Φόρος
2011

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
143,65 €
433,25 €
723,03 €
1.013,85 €
1.302,59 €
1.593,00 €
2.022,11 €
2.601,40 €
3.183,76 €
3.763,47 €
4.342,35 €
5.206,11 €
6.382,41 €
7.547,85 €
8.718,97 €
9.889,31 €
11.407,17 €
13.361,96 €
15.316,68 €
17.270,22 €
19.217,02 €

Ποσοστ
ό Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,99%
2,80%
4,38%
5,79%
7,04%
8,17%
9,64%
11,33%
12,75%
13,95%
14,99%
16,55%
18,52%
20,15%
21,55%
22,76%
24,09%
25,52%
26,70%
27,68%
28,52%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,19%
0,49%
0,77%
0,98%
1,14%
1,26%
2,84%
3,11%
3,29%
3,40%
3,35%
5,11%
5,24%
5,26%
5,23%
5,04%
7,56%
6,28%
5,14%
4,23%
3,49%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

19.438
15.290
12.023
9.535
7.702
6.408
9.491
6.847
4.764
3.487
2.569
1.958
1.477
1.273
1.767
1.231
1.173
748
462
327
220
158
184
126
67
50
36
19
32
32
51

1.407.457.133,00 €
1.183.541.328,00 €
990.588.015,00 €
833.272.740,00 €
711.826.630,00 €
624.297.701,00 €
993.613.459,00 €
786.015.120,00 €
594.305.880,00 €
469.656.652,00 €
371.769.250,00 €
302.923.298,00 €
243.411.353,00 €
222.457.051,00 €
334.664.790,00 €
257.690.934,00 €
274.265.530,00 €
197.518.206,00 €
135.771.220,00 €
105.992.644,00 €
77.959.711,00 €
60.574.902,00 €
77.852.343,00 €
59.579.025,00 €
35.056.689,00 €
28.697.207,00 €
22.384.669,00 €
12.759.264,00 €
23.848.371,00 €
26.887.831,00 €
72.908.496,00 €

72.407,51 €
77.406,23 €
82.391,09 €
87.390,95 €
92.421,01 €
97.424,73 €
104.690,07 €
114.797,01 €
124.749,35 €
134.687,88 €
144.713,60 €
154.710,57 €
164.801,19 €
174.750,24 €
189.397,16 €
209.334,63 €
233.815,46 €
264.061,77 €
293.877,10 €
324.136,53 €
354.362,32 €
383.385,46 €
423.110,56 €
472.849,40 €
523.234,16 €
573.944,14 €
621.796,36 €
671.540,21 €
745.261,59 €
840.244,72 €
1.429.578,35 €

411.676.001,87 €
354.001.631,20 €
302.335.576,00 €
258.840.746,00 €
224.578.032,00 €
199.672.600,40 €
323.320.673,60 €
260.930.978,00 €
200.515.512,00 €
160.629.190,80 €
128.643.810,00 €
105.877.339,20 €
85.829.171,20 €
79.040.690,40 €
120.065.646,00 €
93.462.263,60 €
100.545.082,00 €
73.165.402,40 €
50.700.268,00 €
39.843.187,60 €
29.465.684,40 €
22.995.980,80 €
29.703.897,20 €
22.847.550,00 €
13.499.405,60 €
11.088.382,80 €
8.672.707,60 €
4.955.315,60 €
9.289.428,40 €
10.505.212,40 €
28.765.088,40 €

21.178,93 €
23.152,49 €
25.146,43 €
27.146,38 €
29.158,40 €
31.159,89 €
34.066,03 €
38.108,80 €
42.089,74 €
46.065,15 €
50.075,44 €
54.074,23 €
58.110,47 €
62.090,09 €
67.948,87 €
75.923,85 €
85.716,18 €
97.814,71 €
109.740,84 €
121.844,61 €
133.934,93 €
145.544,18 €
161.434,22 €
181.329,76 €
201.483,67 €
221.767,66 €
240.908,54 €
260.806,08 €
290.294,64 €
328.287,89 €
564.021,34 €

29,25%
29,91%
30,52%
31,06%
31,55%
31,98%
32,54%
33,20%
33,74%
34,20%
34,60%
34,95%
35,26%
35,53%
35,88%
36,27%
36,66%
37,04%
37,34%
37,59%
37,80%
37,96%
38,15%
38,35%
38,51%
38,64%
38,74%
38,84%
38,95%
39,07%
39,45%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

10.980.233,07 €

14.159.594.541,03 €

3.965.864,60 €

14,46%

70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

2,91%
2,50%
2,14%
1,83%
1,59%
1,41%
2,28%
1,84%
1,42%
1,13%
0,91%
0,75%
0,61%
0,56%
0,85%
0,66%
0,71%
0,52%
0,36%
0,28%
0,21%
0,16%
0,21%
0,16%
0,10%
0,08%
0,06%
0,03%
0,07%
0,07%
0,20%

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 148-155), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και χρησιμοποιούμε σε όλα τα έτη.
Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, με την κλίμακα του 2007 έχουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2006 - Ομάδες Κατηγοριών εισοδημάτων με 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.375.025

10.540.607.193,00 €

0,00 €

4.438,10 €

0,00 €

0,00%

13,08%

0,00%

9.000 - 17.000

1.540.238

19.119.061.142,00 €

179.888.960,11 €

12.413,06 €

116,79 €

0,94%

23,73%

1,85%

17.000 - 22.000

497.482

9.609.710.386,00 €

767.039.091,94 €

19.316,70 €

1.541,84 €

7,98%

11,93%

7,88%

22.000 - 30.000

447.099

11.406.654.161,00 €

1.492.707.766,69 €

25.512,59 €

3.338,65 €

13,09%

14,16%

15,34%

30.000 - 39.000

269.744

9.200.966.283,00 €

1.683.984.210,37 €

34.109,99 €

6.242,90 €

18,30%

11,42%

17,30%

39.000 - 50.000

183.101

8.014.195.839,00 €

1.832.843.317,21 €

43.769,26 €

10.010,01 €

22,87%

9,95%

18,83%

50.000 - 75.000

118.223

6.987.963.342,00 €

1.890.651.323,38 €

59.108,32 €

15.992,25 €

27,06%

8,67%

19,43%

75.000 - 95.000

24.735

2.064.657.248,00 €

632.682.549,20 €

83.471,08 €

25.578,43 €

30,64%

2,56%

6,50%

95.000 - 160.000

19.317

2.256.571.062,00 €

751.762.654,80 €

116.817,88 €

38.917,15 €

33,31%

2,80%

7,72%

160.000 - 340.000

4.763

1.002.745.347,00 €

363.899.108,80 €

210.528,10 €

76.401,24 €

36,29%

1,24%

3,74%

340.000 - 900.000

578

272.324.021,00 €

104.415.428,40 €

471.148,83 €

180.649,53 €

38,34%

0,34%

1,07%

900.000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

32.516.733,60 €

1.678.542,02 €

663.606,81 €

39,53%

0,10%

0,33%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

9.732.391.144,50 €

2.759.175,95 €

1.022.395,61 €

12,08%

100,00%

100,00%

158

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2007 - Ομάδες Κατηγοριών εισοδημάτων με 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.217.404

9.795.707.830,00 €

0,00 €

4.417,65 €

0,00 €

0,00%

11,39%

0,00%

9.000 - 17.000

1.621.989

20.118.465.060,00 €

187.479.030,06 €

12.403,58 €

115,59 €

0,93%

23,39%

1,72%

17.000 - 22.000

517.697

10.010.818.418,00 €

801.287.521,22 €

19.337,22 €

1.547,79 €

8,00%

11,64%

7,34%

22.000 - 30.000

482.021

12.310.695.609,00 €

1.613.096.466,61 €

25.539,75 €

3.346,53 €

13,10%

14,31%

14,78%

30.000 - 39.000

290.721

9.916.383.143,00 €

1.814.899.165,77 €

34.109,62 €

6.242,75 €

18,30%

11,53%

16,63%

39.000 - 50.000

203.651

8.930.066.488,00 €

2.044.949.870,32 €

43.849,85 €

10.041,44 €

22,90%

10,38%

18,74%

50.000 - 75.000

137.980

8.163.479.222,00 €

2.209.618.096,58 €

59.164,22 €

16.014,05 €

27,07%

9,49%

20,24%

75.000 - 95.000

29.367

2.452.071.255,00 €

751.472.232,00 €

83.497,51 €

25.589,00 €

30,65%

2,85%

6,88%

95.000 - 160.000

23.158

2.708.610.681,00 €

902.580.292,40 €

116.962,20 €

38.974,88 €

33,32%

3,15%

8,27%

160.000 - 340.000

5.697

1.191.815.056,00 €

432.232.452,40 €

209.200,47 €

75.870,19 €

36,27%

1,39%

3,96%

340.000 - 900.000

683

318.502.835,00 €

122.066.904,00 €

466.329,19 €

178.721,67 €

38,33%

0,37%

1,12%

900.000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

35.209.030,80 €

1.511.433,08 €

596.763,23 €

39,48%

0,10%

0,32%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

10.914.891.062,16 €

2.586.244,33 €

953.227,13 €

12,69%

100,00%

100,00%

Στοιχεία ΥΠΟΙΚ 2008 - Ομάδες Κατηγοριών εισοδημάτων με 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.008.466

8.609.323.309,00 €

0,00 €

4.286,52 €

0,00 €

0,00%

9,23%

0,00%

9.000 - 17.000

1.731.869

21.447.911.301,00 €

196.280.316,04 €

12.384,26 €

113,33 €

0,92%

22,98%

1,56%

17.000 - 22.000

546.261

10.553.366.573,00 €

842.656.646,17 €

19.319,28 €

1.542,59 €

7,98%

11,31%

6,69%

22.000 - 30.000

523.036

13.375.883.371,00 €

1.755.480.017,59 €

25.573,54 €

3.356,33 €

13,12%

14,33%

13,94%

30.000 - 39.000

317.060

10.816.016.137,00 €

1.979.802.693,43 €

34.113,47 €

6.244,25 €

18,30%

11,59%

15,72%

39.000 - 50.000

229.211

10.068.991.032,00 €

2.308.676.842,48 €

43.928,92 €

10.072,28 €

22,93%

10,79%

18,33%

50.000 - 75.000

169.568

10.047.314.177,00 €

2.721.302.449,03 €

59.252,42 €

16.048,44 €

27,08%

10,77%

21,61%

75.000 - 95.000

36.740

3.065.057.616,00 €

939.083.646,40 €

83.425,63 €

25.560,25 €

30,64%

3,28%

7,46%

95.000 - 160.000

28.633

3.340.168.004,00 €

1.112.443.471,60 €

116.654,49 €

38.851,80 €

33,31%

3,58%

8,83%

160.000 - 340.000

7.102

1.493.299.673,00 €

541.853.249,20 €

210.264,67 €

76.295,87 €

36,29%

1,60%

4,30%

340.000 - 900.000

865

405.771.343,00 €

155.552.887,20 €

469.099,82 €

179.829,93 €

38,34%

0,43%

1,24%

900.000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

39.691.564,00 €

1.360.456,22 €

536.372,49 €

39,43%

0,11%

0,32%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

12.592.823.783,14 €

2.438.759,22 €

894.287,55 €

13,49%

100,00%

100,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2009 - Ομάδες Κατηγοριών εισοδημάτων με 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

0 - 9.000

2.029.750

8.555.830.663,00 €

0,00 €

4.215,21 €

0,00 €

0,00%

8,73%

0,00%

9.000 - 17.000

1.638.855

20.549.665.486,00 €

197.560.158,54 €

12.539,04 €

120,55 €

0,96%

20,96%

1,42%

17.000 - 22.000

559.043

10.796.883.677,00 €

861.381.686,33 €

19.313,15 €

1.540,81 €

7,98%

11,01%

6,18%

22.000 - 30.000

551.915

14.138.740.752,00 €

1.859.459.918,08 €

25.617,61 €

3.369,11 €

13,15%

14,42%

13,34%

30.000 - 39.000

343.773

11.717.943.067,00 €

2.142.960.416,13 €

34.086,28 €

6.233,65 €

18,29%

11,95%

15,38%

39.000 - 50.000

248.850

10.952.872.115,00 €

2.514.739.124,85 €

44.013,95 €

10.105,44 €

22,96%

11,17%

18,04%

50.000 - 75.000

198.338

11.747.738.404,00 €

3.181.351.697,56 €

59.230,90 €

16.040,05 €

27,08%

11,98%

22,83%

75.000 - 95.000

43.003

3.584.558.124,00 €

1.097.969.819,60 €

83.356,00 €

25.532,40 €

30,63%

3,66%

7,88%

95.000 - 160.000

32.662

3.807.511.354,00 €

1.267.914.321,60 €

116.573,12 €

38.819,25 €

33,30%

3,88%

9,10%

160.000 - 340.000

7.832

1.643.373.033,00 €

596.181.293,20 €

209.828,02 €

76.121,21 €

36,28%

1,68%

4,28%

340.000 - 900.000

1.006

465.841.730,00 €

178.479.832,00 €

463.063,35 €

177.415,34 €

38,31%

0,48%

1,28%

900.000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

39.336.661,20 €

1.366.670,93 €

538.858,37 €

39,43%

0,10%

0,28%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

13.937.334.929,09 €

2.438.507,57 €

894.156,18 €

14,21%

100,00%

100,00%

159

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2010 - Ομάδες Κατηγοριών εισοδημάτων με 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

Ατομικό
Εισόδημα

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.069.202

8.395.067.947,00 €

0,00 €

4.057,15 €

0,00 €

0,00%

8,37%

0,00%

9.000 - 17.000

1.577.109

19.877.254.523,00 €

197.001.632,75 €

12.603,60 €

124,91 €

0,99%

19,82%

1,34%

17.000 - 22.000

563.758

10.897.459.786,00 €

871.405.857,94 €

19.330,03 €

1.545,71 €

8,00%

10,86%

5,93%

22.000 - 30.000

562.083

14.411.431.598,00 €

1.897.258.183,42 €

25.639,33 €

3.375,41 €

13,16%

14,37%

12,90%

30.000 - 39.000

353.955

12.062.132.165,00 €

2.205.309.244,35 €

34.078,15 €

6.230,48 €

18,28%

12,03%

15,00%

39.000 - 50.000

257.443

11.337.690.460,00 €

2.604.151.699,40 €

44.039,61 €

10.115,45 €

22,97%

11,30%

17,71%

50.000 - 75.000

218.809

12.967.392.806,00 €

3.512.491.654,34 €

59.263,53 €

16.052,78 €

27,09%

12,93%

23,89%

75.000 - 95.000

47.300

3.947.239.025,00 €

1.209.482.610,00 €

83.451,14 €

25.570,46 €

30,64%

3,94%

8,22%

95.000 - 160.000

36.119

4.207.238.366,00 €

1.400.805.956,40 €

116.482,69 €

38.783,08 €

33,30%

4,19%

9,53%

160.000 - 340.000

8.240

1.717.781.814,00 €

622.758.325,60 €

208.468,67 €

75.577,47 €

36,25%

1,71%

4,23%

340.000 - 900.000

911

411.478.601,00 €

157.476.530,40 €

451.677,94 €

172.861,17 €

38,27%

0,41%

1,07%

900.000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

27.049.424,80 €

1.399.597,69 €

552.029,08 €

39,44%

0,07%

0,18%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

14.705.191.119,40 €

2.458.689,54 €

902.265,98 €

14,66%

100,00%

100,00%

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

8,67%

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

205.050.370,47 €

12.739,79 €

133,92 €

1,05%

19,92%

1,45%

17.000 - 22.000

572.072

11.048.901.701,00 €

881.569.173,29 €

19.313,83 €

1.541,01 €

7,98%

11,28%

6,23%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.862.632.317,11 €

25.614,91 €

3.368,32 €

13,15%

14,46%

13,15%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.209.849.470,52 €

34.116,38 €

6.245,39 €

18,31%

12,32%

15,61%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.524.324.767,14 €

43.900,82 €

10.061,32 €

22,92%

11,25%

17,83%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.122.381.988,90 €

59.386,91 €

16.100,89 €

27,11%

11,76%

22,05%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.139.755.985,20 €

83.484,37 €

25.583,75 €

30,64%

3,80%

8,05%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.379.590.104,00 €

116.613,60 €

38.835,44 €

33,30%

4,23%

9,74%

160.000 - 340.000

8.458

1.771.771.728,00 €

642.651.711,20 €

209.478,80 €

75.981,52 €

36,27%

1,81%

4,54%

340.000 - 900.000

924

425.600.012,00 €

163.023.564,80 €

460.606,07 €

176.432,43 €

38,30%

0,43%

1,15%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.765.088,40 €

1.429.578,35 €

564.021,34 €

39,45%

0,07%

0,20%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

14.159.594.541,03 €

2.498.807,05 €

918.305,33 €

14,46%

100,00%

100,00%

ΣΥΓΚΕΝΤΡΩΤΙΚΟΣ ΠΙΝΑΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΤΩΝ 2006 – 2001 ΜΕ ΤΑ ΠΡΑΓΜΑΤΙΚΑ
ΕΙΣΟΔΜΑΤΑ ΤΟΥ ΥΠΟΙΚ. ΦΟΡΟΛΟΓΟΥΜΕΝΑ ΜΕ ΤΗΝ ΚΛΙΜΑΚΑ ΤΟΥ 2007
Ο παρακάτω πίνακας δείχνει τις μεταβολές κατά έτος στις ομάδες εισοδήματος που έχουμε ορίσει. Σε αυτόν τον
πίνακα μπορούμε να διακρίνουμε την φορολόγηση με την κλίμακα του 2007, της κάθε ομάδας κατηγοριών
εισοδήματος από το 2006 – 2011 έτσι όπως αυτά δίνονται από το Υ ΠΟΙΚ. Τα δεδομένα είναι α ντλούμενα από τους
προηγούμενους πίνακες α νά έτος.

Στοιχεία ΥΠΟΙΚ - Ομάδες κατηγοριών Εισοδημάτων με κλιμάκια 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

0-9.000

Έτος

2006

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜ
ΕΝΩΝ

2.375.025

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

10.540.607.193 €

160

0€

Ποσοστό
φόρου

0,00%

ΣΥΜΜΕΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ ΜΑ

ΣΥΜΜΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ Α

13,08%

0,00%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

9.000 - 17.000

17.000 - 22.000

22.000 - 30.000

30.000 - 39.000

39.000 - 50.000

50.000 - 75.000

75.000 - 95.000

2007

2.217.404

9.795.707.830 €

0€

0,00%

11,39%

0,00%

2008

2.008.466

8.609.323.309 €

0€

0,00%

9,23%

0,00%

2009

2.029.750

8.555.830.663 €

0€

0,00%

8,73%

0,00%

2010

2.069.202

8.395.067.947 €

0€

0,00%

8,37%

0,00%

2011

2.136.651

8.489.376.902 €

0€

0,00%

8,67%

0,00%

2006

1.540.238

19.119.061.142 €

179.888.960 €

0,94%

23,73%

1,85%

2007

1.621.989

20.118.465.060 €

187.479.030 €

0,93%

23,39%

1,72%

2008

1.731.869

21.447.911.301 €

196.280.316 €

0,92%

22,98%

1,56%

2009

1.638.855

20.549.665.486 €

197.560.159 €

0,96%

20,96%

1,42%

2010

1.577.109

19.877.254.523 €

197.001.633 €

0,99%

19,82%

1,34%

2011

1.531.194

19.507.093.743 €

205.050.370 €

1,05%

19,92%

1,45%

2006

572.072

9.609.710.386 €

767.039.092 €

7,98%

11,28%

6,23%

2007

497.482

10.010.818.418 €

801.287.521 €

8,00%

11,93%

7,88%

2008

517.697

10.553.366.573 €

842.656.646 €

7,98%

11,64%

7,34%

2009

546.261

10.796.883.677 €

861.381.686 €

7,98%

11,31%

6,69%

2010

559.043

10.897.459.786 €

871.405.858 €

8,00%

11,01%

6,18%

2011

563.758

11.048.901.701 €

881.569.173 €

7,98%

10,86%

5,93%

2006

447.099

11.406.654.161 €

1.492.707.767 €

13,09%

14,16%

15,34%

2007

482.021

12.310.695.609 €

1.613.096.467 €

13,10%

14,31%

14,78%

2008

523.036

13.375.883.371 €

1.755.480.018 €

13,12%

14,33%

13,94%

2009

551.915

14.138.740.752 €

1.859.459.918 €

13,15%

14,42%

13,34%

2010

562.083

14.411.431.598 €

1.897.258.183 €

13,16%

14,37%

12,90%

2011

552.985

14.164.660.059 €

1.862.632.317 €

13,15%

14,46%

13,15%

2006

269.744

9.200.966.283 €

1.683.984.210 €

18,30%

11,42%

17,30%

2007

290.721

9.916.383.143 €

1.814.899.166 €

18,30%

11,53%

16,63%

2008

317.060

10.816.016.137 €

1.979.802.693 €

18,30%

11,59%

15,72%

2009

343.773

11.717.943.067 €

2.142.960.416 €

18,29%

11,95%

15,38%

2010

353.955

12.062.132.165 €

2.205.309.244 €

18,28%

12,03%

15,00%

2011

353.837

12.071.637.668 €

2.209.849.471 €

18,31%

12,32%

15,61%

2006

183.101

8.014.195.839 €

1.832.843.317 €

22,87%

9,95%

18,83%

2007

203.651

8.930.066.488 €

2.044.949.870 €

22,90%

10,38%

18,74%

2008

229.211

10.068.991.032 €

2.308.676.842 €

22,93%

10,79%

18,33%

2009

248.850

10.952.872.115 €

2.514.739.125 €

22,96%

11,17%

18,04%

2010

257.443

11.337.690.460 €

2.604.151.699 €

22,97%

11,30%

17,71%

2011

250.894

11.014.452.326 €

2.524.324.767 €

22,92%

11,25%

17,83%

2006

118.223

6.987.963.342 €

1.890.651.323 €

27,06%

8,67%

19,43%

2007

137.980

8.163.479.222 €

2.209.618.097 €

27,07%

9,49%

20,24%

2008

169.568

10.047.314.177 €

2.721.302.449 €

27,08%

10,77%

21,61%

2009

198.338

11.747.738.404 €

3.181.351.698 €

27,08%

11,98%

22,83%

2010

218.809

12.967.392.806 €

3.512.491.654 €

27,09%

12,93%

23,89%

2011

193.926

11.516.665.510 €

3.122.381.989 €

27,11%

11,76%

22,05%

2006

24.735

2.064.657.248 €

632.682.549 €

30,64%

2,56%

6,50%

2007

29.367

2.452.071.255 €

751.472.232 €

30,65%

2,85%

6,88%

2008

36.740

3.065.057.616 €

939.083.646 €

30,64%

3,28%

7,46%

161

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

95.000 - 160.000

160.000 - 340.000

340.000 - 900.000

900.000 ΚΑΙ ΑΝΩ

2009

43.003

3.584.558.124 €

1.097.969.820 €

30,63%

3,66%

7,88%

2010

47.300

3.947.239.025 €

1.209.482.610 €

30,64%

3,94%

8,22%

2011

44.550

3.719.228.713 €

1.139.755.985 €

30,64%

3,80%

8,05%

2006

19.317

2.256.571.062 €

751.762.655 €

33,31%

2,80%

7,72%

2007

23.158

2.708.610.681 €

902.580.292 €

33,32%

3,15%

8,27%

2008

28.633

3.340.168.004 €

1.112.443.472 €

33,31%

3,58%

8,83%

2009

32.662

3.807.511.354 €

1.267.914.322 €

33,30%

3,88%

9,10%

2010

36.119

4.207.238.366 €

1.400.805.956 €

33,30%

4,19%

9,53%

2011

35.524

4.142.581.360 €

1.379.590.104 €

33,30%

4,23%

9,74%

2006

4.763

1.002.745.347 €

363.899.109 €

36,29%

1,24%

3,74%

2007

5.697

1.191.815.056 €

432.232.452 €

36,27%

1,39%

3,96%

2008

7.102

1.493.299.673 €

541.853.249 €

36,29%

1,60%

4,30%

2009

7.832

1.643.373.033 €

596.181.293 €

36,28%

1,68%

4,28%

2010

8.240

1.717.781.814 €

622.758.326 €

36,25%

1,71%

4,23%

2011

8.458

1.771.771.728 €

642.651.711 €

36,27%

1,81%

4,54%

2006

578

272.324.021 €

104.415.428 €

38,34%

0,34%

1,07%

2007

683

318.502.835 €

122.066.904 €

38,33%

0,37%

1,12%

2008

865

405.771.343 €

155.552.887 €

38,34%

0,43%

1,24%

2009

1.006

465.841.730 €

178.479.832 €

38,31%

0,48%

1,28%

2010

911

411.478.601 €

157.476.530 €

38,27%

0,41%

1,07%

2011

924

425.600.012 €

163.023.565 €

38,30%

0,43%

1,15%

2006

49

82.248.559 €

32.516.734 €

39,53%

0,10%

0,33%

2007

59

89.174.552 €

35.209.031 €

39,48%

0,10%

0,32%

2008

74

100.673.760 €

39.691.564 €

39,43%

0,11%

0,32%

2009

73

99.766.978 €

39.336.661 €

39,43%

0,10%

0,28%

2010

49

68.580.287 €

27.049.425 €

39,44%

0,07%

0,18%

2011

51

72.908.496 €

28.765.088 €

39,45%

0,07%

0,20%

ΚΕΦΑΛΑΙΟ 8

Φορολόγηση με την κλίμακα 2008
Περίοδος 2006:
Στοιχεία ΥΠΟΙΚ 2006- Φορολόγηση με κλίμακα 2008 για έτος 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2006

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2006

Ατομικό
εισόδημα 2006

2006 φόρος

Ατομικός Φόρος
2006

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0-0

322.370

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

165.179

73.346.585,00 €

444,04 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

151.681

226.871.101,00 €

1.495,71 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

188.863

484.144.231,00 €

2.563,47 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

226.842

792.125.871,00 €

3.491,97 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

212.197

951.114.386,00 €

4.482,22 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

199.894

1.095.478.008,00 €

5.480,29 €

0,00 €

0,00 €

0,00%

0,00%

162

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

6000 - 7000

235.274

1.524.323.069,00 €

6.478,93 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

331.071

2.494.362.757,00 €

7.534,22 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

341.654

2.898.841.185,00 €

8.484,73 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

268.656

2.547.660.636,00 €

9.482,98 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

260.704

2.735.295.000,00 €

10.491,96 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

224.803

2.580.029.847,00 €

11.476,85 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

184.647

2.305.186.053,00 €

12.484,29 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

170.870

2.302.770.847,00 €

13.476,74 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

151.964

2.202.156.326,00 €

14.491,30 €

20.158.288,02 €

132,65 €

0,92%

0,22%

15000 - 16000

147.129

2.279.729.062,00 €

15.494,76 €

59.379.226,74 €

403,59 €

2,60%

0,65%

16000 - 17000

131.465

2.166.233.371,00 €

16.477,64 €

87.945.310,17 €

668,96 €

4,06%

0,96%

17000 - 18000

117.427

2.054.070.542,00 €

17.492,32 €

110.724.986,34 €

942,93 €

5,39%

1,21%

18000 - 19000

108.146

1.999.830.620,00 €

18.491,95 €

131.162.387,40 €

1.212,83 €

6,56%

1,43%

19000 - 20000

98.132

1.912.961.734,00 €

19.493,76 €

145.560.708,18 €

1.483,32 €

7,61%

1,59%

20000 - 22000

173.777

3.642.847.490,00 €

20.962,77 €

326.691.762,30 €

1.879,95 €

8,97%

3,56%

22000 - 24000

144.962

3.330.452.585,00 €

22.974,66 €

351.265.837,95 €

2.423,16 €

10,55%

3,83%

24000 - 26000

119.993

2.996.203.630,00 €

24.969,82 €

355.401.440,10 €

2.961,85 €

11,86%

3,87%

26000 - 28000

98.696

2.662.130.526,00 €

26.973,03 €

345.704.362,02 €

3.502,72 €

12,99%

3,77%

28000 - 30000

83.448

2.417.867.420,00 €

28.974,54 €

337.390.763,40 €

4.043,13 €

13,95%

3,68%

30000 - 33000

106.713

3.355.866.517,00 €

31.447,59 €

518.156.471,29 €

4.855,61 €

15,44%

5,64%

33000 - 36000

87.408

3.012.072.961,00 €

34.459,92 €

521.840.755,57 €

5.970,17 €

17,32%

5,68%

36000 - 39000

75.623

2.833.026.805,00 €

37.462,50 €

535.495.977,85 €

7.081,13 €

18,90%

5,83%

39000 - 42000

64.532

2.610.628.571,00 €

40.454,79 €

528.405.611,27 €

8.188,27 €

20,24%

5,76%

42000 - 45000

53.395

2.319.418.440,00 €

43.438,87 €

496.166.722,80 €

9.292,38 €

21,39%

5,41%

45000 - 50000

65.174

3.084.148.828,00 €

47.321,77 €

699.255.346,36 €

10.729,05 €

22,67%

7,62%

50000 - 55000

42.632

2.231.028.761,00 €

52.332,26 €

536.435.681,57 €

12.582,93 €

24,04%

5,84%

55000 - 60000

28.892

1.657.072.464,00 €

57.354,02 €

417.229.051,68 €

14.440,99 €

25,18%

4,55%

60000 - 65000

20.462

1.276.232.918,00 €

62.370,88 €

333.473.819,66 €

16.297,23 €

26,13%

3,63%

65000 -7000 0

15.060

1.014.504.891,00 €

67.364,20 €

273.260.009,67 €

18.144,75 €

26,94%

2,98%

70000 - 75000

11.177

809.124.308,00 €

72.391,90 €

223.595.933,96 €

20.005,00 €

27,63%

2,44%

75000 - 80000

8.455

654.283.557,00 €

77.384,22 €

185.364.772,80 €

21.923,69 €

28,33%

2,02%

80000 - 85000

6.775

558.174.995,00 €

82.387,45 €

162.091.748,00 €

23.924,98 €

29,04%

1,77%

85000 - 90000

5.254

459.249.527,00 €

87.409,50 €

136.256.190,80 €

25.933,80 €

29,67%

1,48%

90000 - 95000

4.251

392.949.169,00 €

92.436,88 €

118.793.137,60 €

27.944,75 €

30,23%

1,29%

95000 - 100000

3.485

339.450.811,00 €

97.403,39 €

104.310.774,40 €

29.931,36 €

30,73%

1,14%

100000 - 11000 0

5.168

541.065.333,00 €

104.695,30 €

169.759.093,20 €

32.848,12 €

31,37%

1,85%

110000 - 12000 0

3.583

411.357.712,00 €

114.808,18 €

132.188.594,80 €

36.893,27 €

32,13%

1,44%

120000 - 13000 0

2.564

319.627.167,00 €

124.659,58 €

104.697.946,80 €

40.833,83 €

32,76%

1,14%

130000 - 14000 0

1.963

264.337.107,00 €

134.659,76 €

88.008.952,80 €

44.833,90 €

33,29%

0,96%

140000 - 15000 0

1.459

211.193.827,00 €

144.752,45 €

71.302.760,80 €

48.870,98 €

33,76%

0,78%

150000 - 16000 0

1.095

169.539.105,00 €

154.830,23 €

57.927.792,00 €

52.902,09 €

34,17%

0,63%

160000 - 17000 0

841

138.567.786,00 €

164.765,50 €

47.832.884,40 €

56.876,20 €

34,52%

0,52%

170000 - 18000 0

657

114.955.436,00 €

174.970,22 €

40.049.464,40 €

60.958,09 €

34,84%

0,44%

180000 - 20000 0

977

185.328.532,00 €

189.691,44 €

65.309.102,80 €

66.846,57 €

35,24%

0,71%

200000 - 22000 0

699

145.931.177,00 €

208.771,35 €

52.060.500,80 €

74.478,54 €

35,67%

0,57%

163

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

220000 - 25000 0

719

168.006.213,00 €

233.666,50 €

60.709.915,20 €

84.436,60 €

36,14%

0,66%

250000 - 28000 0

386

101.922.704,00 €

264.048,46 €

37.283.501,60 €

96.589,38 €

36,58%

0,41%

280000 - 31000 0

300

88.166.433,00 €

293.888,11 €

32.557.573,20 €

108.525,24 €

36,93%

0,35%

310000 - 34000 0

184

59.867.066,00 €

325.364,49 €

22.285.306,40 €

121.115,80 €

37,22%

0,24%

340000 - 37000 0

137

48.620.154,00 €

354.891,64 €

18.210.951,60 €

132.926,65 €

37,46%

0,20%

370000 - 40000 0

96

37.018.491,00 €

385.609,28 €

13.940.516,40 €

145.213,71 €

37,66%

0,15%

400000 - 45000 0

104

44.167.396,00 €

424.686,50 €

16.727.838,40 €

160.844,60 €

37,87%

0,18%

450000 - 50000 0

64

30.409.541,00 €

475.149,08 €

11.585.896,40 €

181.029,63 €

38,10%

0,13%

500000 - 55000 0

48

25.297.078,00 €

527.022,46 €

9.685.391,20 €

201.778,98 €

38,29%

0,11%

550000 - 60000 0

41

23.507.165,00 €

573.345,49 €

9.032.636,00 €

220.308,20 €

38,43%

0,10%

600000 - 65000 0

26

16.309.730,00 €

627.297,31 €

6.289.112,00 €

241.888,92 €

38,56%

0,07%

650000 - 70000 0

17

11.466.899,00 €

674.523,47 €

4.433.249,60 €

260.779,39 €

38,66%

0,05%

700000 - 80000 0

25

18.681.859,00 €

747.274,36 €

7.246.993,60 €

289.879,74 €

38,79%

0,08%

800000 - 90000 0

20

16.845.708,00 €

842.285,40 €

6.557.683,20 €

327.884,16 €

38,93%

0,07%

900000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

1.678.542,02 €

32.456.953,60 €

662.386,81 €

39,46%

0,35%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.252.283,67 €

9.179.657.689,10 €

4.028.830,58 €

11,40%

Περίοδος 2007:
Στοιχεία ΥΠΟΙΚ 2007- Φορολόγηση με κλίμακα 2008 για έτος 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2007

0-0

315.365

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2007

0,00 €

Ατομικό
εισόδημα 2007

2007 φόρος

Ατομικός Φόρος
2007

Ποσοστ
ό Φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

156.576

69.388.362,00 €

443,16 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

142.521

213.344.978,00 €

1.496,94 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

149.619

373.961.542,00 €

2.499,43 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

225.349

777.065.386,00 €

3.448,28 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

207.411

929.436.172,00 €

4.481,13 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

183.463

1.005.574.121,00 €

5.481,07 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

216.016

1.402.778.697,00 €

6.493,86 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

263.143

1.982.344.491,00 €

7.533,34 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

357.941

3.041.814.081,00 €

8.498,09 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

285.360

2.702.779.694,00 €

9.471,47 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

264.596

2.776.442.134,00 €

10.493,14 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

241.548

2.771.990.215,00 €

11.475,94 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

206.200

2.573.133.127,00 €

12.478,82 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

177.029

2.386.056.476,00 €

13.478,34 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

159.296

2.307.765.323,00 €

14.487,28 €

20.957.757,21 €

131,56 €

0,91%

0,20%

15000 - 16000

147.188

2.280.682.654,00 €

15.495,03 €

59.413.676,58 €

403,66 €

2,61%

0,58%

16000 - 17000

140.772

2.319.615.437,00 €

16.477,82 €

94.178.007,99 €

669,01 €

4,06%

0,91%

17000 - 18000

120.619

2.109.639.498,00 €

17.490,11 €

113.662.844,46 €

942,33 €

5,39%

1,10%

18000 - 19000

110.322

2.040.076.211,00 €

18.492,02 €

133.803.416,97 €

1.212,84 €

6,56%

1,30%

19000 - 20000

103.258

2.012.809.471,00 €

19.493,01 €

153.143.317,17 €

1.483,11 €

7,61%

1,49%

20000 - 22000

183.498

3.848.293.238,00 €

20.971,85 €

345.416.734,26 €

1.882,40 €

8,98%

3,35%

164

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

22000 - 24000

152.128

3.494.558.515,00 €

22.971,17 €

368.486.959,05 €

2.422,22 €

10,54%

3,58%

24000 - 26000

131.244

3.276.574.424,00 €

24.965,52 €

388.572.774,48 €

2.960,69 €

11,86%

3,77%

26000 - 28000

107.774

2.906.854.709,00 €

26.971,76 €

377.465.051,43 €

3.502,38 €

12,99%

3,66%

28000 - 30000

90.875

2.632.707.961,00 €

28.970,65 €

367.323.649,47 €

4.042,08 €

13,95%

3,57%

30000 - 33000

114.251

3.593.374.022,00 €

31.451,58 €

554.926.608,14 €

4.857,08 €

15,44%

5,39%

33000 - 36000

95.637

3.294.722.289,00 €

34.450,29 €

570.628.386,93 €

5.966,61 €

17,32%

5,54%

36000 - 39000

80.833

3.028.286.832,00 €

37.463,50 €

572.418.387,84 €

7.081,49 €

18,90%

5,56%

39000 - 42000

69.671

2.818.908.799,00 €

40.460,29 €

570.626.875,63 €

8.190,31 €

20,24%

5,54%

42000 - 45000

59.536

2.587.287.127,00 €

43.457,52 €

553.642.156,99 €

9.299,28 €

21,40%

5,37%

45000 - 50000

74.444

3.523.870.562,00 €

47.335,86 €

799.101.787,94 €

10.734,27 €

22,68%

7,76%

50000 - 55000

49.384

2.584.510.036,00 €

52.334,97 €

621.445.193,32 €

12.583,94 €

24,04%

6,03%

55000 - 60000

33.514

1.922.402.378,00 €

57.361,17 €

484.063.959,86 €

14.443,63 €

25,18%

4,70%

60000 - 65000

24.141

1.506.106.551,00 €

62.387,91 €

393.583.443,87 €

16.303,53 €

26,13%

3,82%

65000 -7000 0

17.800

1.199.364.008,00 €

67.380,00 €

323.080.682,96 €

18.150,60 €

26,94%

3,14%

70000 - 75000

13.141

951.096.249,00 €

72.376,25 €

262.809.632,13 €

19.999,21 €

27,63%

2,55%

75000 - 80000

10.118

783.111.014,00 €

77.397,81 €

221.878.865,60 €

21.929,12 €

28,33%

2,15%

80000 - 85000

7.824

644.780.230,00 €

82.410,56 €

187.261.372,00 €

23.934,22 €

29,04%

1,82%

85000 - 90000

6.317

552.024.713,00 €

87.387,16 €

163.767.375,20 €

25.924,87 €

29,67%

1,59%

90000 - 95000

5.108

472.155.298,00 €

92.434,47 €

142.736.879,20 €

27.943,79 €

30,23%

1,39%

95000 - 100000

4.197

408.900.593,00 €

97.426,87 €

125.661.327,20 €

29.940,75 €

30,73%

1,22%

100000 - 11000 0

6.177

646.628.924,00 €

104.683,33 €

202.873.259,60 €

32.843,33 €

31,37%

1,97%

110000 - 12000 0

4.226

484.712.461,00 €

114.697,70 €

155.724.204,40 €

36.849,08 €

32,13%

1,51%

120000 - 13000 0

3.073

383.471.983,00 €

124.787,50 €

125.639.603,20 €

40.885,00 €

32,76%

1,22%

130000 - 14000 0

2.308

310.981.867,00 €

134.740,84 €

103.551.506,80 €

44.866,34 €

33,30%

1,01%

140000 - 15000 0

1.795

260.038.892,00 €

144.868,46 €

87.806.706,80 €

48.917,39 €

33,77%

0,85%

150000 - 16000 0

1.382

213.875.961,00 €

154.758,29 €

73.070.924,40 €

52.873,32 €

34,17%

0,71%

160000 - 17000 0

1.046

172.417.757,00 €

164.835,33 €

59.521.722,80 €

56.904,13 €

34,52%

0,58%

170000 - 18000 0

817

142.925.595,00 €

174.939,53 €

49.792.728,00 €

60.945,81 €

34,84%

0,48%

180000 - 20000 0

1.223

231.930.267,00 €

189.640,45 €

81.728.416,80 €

66.826,18 €

35,24%

0,79%

200000 - 22000 0

819

171.274.448,00 €

209.126,31 €

61.114.209,20 €

74.620,52 €

35,68%

0,59%

220000 - 25000 0

772

180.938.750,00 €

234.376,62 €

65.404.340,00 €

84.720,65 €

36,15%

0,63%

250000 - 28000 0

471

123.841.619,00 €

262.933,37 €

45.283.517,60 €

96.143,35 €

36,57%

0,44%

280000 - 31000 0

309

90.761.845,00 €

293.727,65 €

33.514.468,00 €

108.461,06 €

36,93%

0,33%

310000 - 34000 0

240

77.724.775,00 €

323.853,23 €

28.922.710,00 €

120.511,29 €

37,21%

0,28%

340000 - 37000 0

152

53.814.697,00 €

354.044,06 €

20.153.318,80 €

132.587,62 €

37,45%

0,20%

370000 - 40000 0

123

47.366.648,00 €

385.094,70 €

17.835.969,20 €

145.007,88 €

37,66%

0,17%

400000 - 45000 0

126

53.313.792,00 €

423.125,33 €

20.187.736,80 €

160.220,13 €

37,87%

0,20%

450000 - 50000 0

94

44.526.415,00 €

473.685,27 €

16.961.746,00 €

180.444,11 €

38,09%

0,16%

500000 - 55000 0

46

24.094.062,00 €

523.783,96 €

9.222.244,80 €

200.483,58 €

38,28%

0,09%

550000 - 60000 0

42

24.116.356,00 €

574.198,95 €

9.267.282,40 €

220.649,58 €

38,43%

0,09%

600000 - 65000 0

31

19.315.632,00 €

623.084,90 €

7.446.322,80 €

240.203,96 €

38,55%

0,07%

650000 - 70000 0

20

13.518.273,00 €

675.913,65 €

5.226.709,20 €

261.335,46 €

38,66%

0,05%

700000 - 80000 0

30

22.248.379,00 €

741.612,63 €

8.628.451,60 €

287.615,05 €

38,78%

0,08%

800000 - 90000 0

19

16.188.581,00 €

852.030,58 €

6.303.862,40 €

331.782,23 €

38,94%

0,06%

900000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

1.511.433,08 €

35.137.050,80 €

595.543,23 €

39,40%

0,34%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

11.078.051,16 €

10.300.376.136,28 €

3.959.175,26 €

11,98%

165

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2008:
Στοιχεία ΥΠΟΙΚ 2008- Φορολόγηση με κλίμακα 2008 για έτος 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2008

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2008

2008 φόρος

Ατομικός Φόρος
2008

Ποσοστ
ό Φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00 €

0,00 €

0,00%

0,00%

65.711.082,00 €

437,42 €

0,00 €

0,00 €

0,00%

0,00%

192.081.699,00 €

1.493,21 €

0,00 €

0,00 €

0,00%

0,00%

340.789.164,00 €

2.502,38 €

0,00 €

0,00 €

0,00%

0,00%

642.720.179,00 €

3.555,97 €

0,00 €

0,00 €

0,00%

0,00%

201.600

905.037.194,00 €

4.489,27 €

0,00 €

0,00 €

0,00%

0,00%

185.568

1.016.224.027,00 €

5.476,29 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

174.117

1.129.800.892,00 €

6.488,75 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

212.066

1.588.625.788,00 €

7.491,19 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

320.149

2.728.333.284,00 €

8.522,07 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

320.420

3.043.290.103,00 €

9.497,82 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

271.825

2.848.537.126,00 €

10.479,31 €

0,00 €

0,00 €

0,00%

0,00%

0-0

319.174

0 - 1000

150.225

1000 - 2000

128.637

2000 - 3000

136.186

3000 - 4000

180.744

4000 - 5000
5000 - 6000

0,00 €

Ατομικό
εισόδημα 2008

11000 -1200 0

251.968

2.897.255.238,00 €

11.498,50 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

226.786

2.829.067.259,00 €

12.474,61 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

191.749

2.585.238.899,00 €

13.482,41 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

169.309

2.452.944.020,00 €

14.487,97 €

22.306.865,40 €

131,75 €

0,91%

0,19%

15000 - 16000

152.481

2.362.542.119,00 €

15.494,01 €

61.508.192,13 €

403,38 €

2,60%

0,52%

16000 - 17000

147.331

2.429.036.537,00 €

16.486,93 €

98.928.684,99 €

671,47 €

4,07%

0,83%

17000 - 18000

130.740

2.286.976.626,00 €

17.492,55 €

123.286.489,02 €

942,99 €

5,39%

1,04%

18000 - 19000

117.395

2.170.707.607,00 €

18.490,63 €

142.337.953,89 €

1.212,47 €

6,56%

1,20%

19000 - 20000

106.413

2.074.260.797,00 €

19.492,55 €

157.809.275,19 €

1.482,99 €

7,61%

1,33%

20000 - 22000

191.713

4.021.421.543,00 €

20.976,26 €

361.108.676,61 €

1.883,59 €

8,98%

3,04%

22000 - 24000

163.769

3.761.807.310,00 €

22.970,20 €

396.641.153,70 €

2.421,96 €

10,54%

3,34%

24000 - 26000

139.265

3.477.745.825,00 €

24.972,15 €

412.569.672,75 €

2.962,48 €

11,86%

3,47%

26000 - 28000

118.947

3.207.918.991,00 €

26.969,31 €

416.518.467,57 €

3.501,71 €

12,98%

3,50%

28000 - 30000

101.055

2.928.411.245,00 €

28.978,39 €

408.683.136,15 €

4.044,17 €

13,96%

3,44%

30000 - 33000

124.437

3.913.817.110,00 €

31.452,20 €

604.429.470,70 €

4.857,31 €

15,44%

5,08%

33000 - 36000

104.612

3.605.113.492,00 €

34.461,76 €

624.622.632,04 €

5.970,85 €

17,33%

5,25%

36000 - 39000

88.011

3.297.085.535,00 €

37.462,20 €

623.207.067,95 €

7.081,01 €

18,90%

5,24%

39000 - 42000

76.800

3.107.609.847,00 €

40.463,67 €

629.111.643,39 €

8.191,56 €

20,24%

5,29%

42000 - 45000

65.894

2.863.919.631,00 €

43.462,53 €

612.888.943,47 €

9.301,13 €

21,40%

5,15%

45000 - 50000

86.517

4.097.461.554,00 €

47.360,19 €

929.475.514,98 €

10.743,27 €

22,68%

7,82%

50000 - 55000

59.727

3.125.882.733,00 €

52.336,18 €

751.627.551,21 €

12.584,38 €

24,05%

6,32%

55000 - 60000

41.357

2.372.138.753,00 €

57.357,61 €

597.290.878,61 €

14.442,32 €

25,18%

5,02%

60000 - 65000

29.749

1.855.375.491,00 €

62.367,66 €

484.790.711,67 €

16.296,03 €

26,13%

4,08%

65000 -7000 0

22.042

1.485.364.640,00 €

67.387,92 €

400.140.156,80 €

18.153,53 €

26,94%

3,36%

70000 - 75000

16.693

1.208.552.560,00 €

72.398,76 €

333.985.907,20 €

20.007,54 €

27,64%

2,81%

75000 - 80000

12.780

989.126.839,00 €

77.396,47 €

280.247.335,60 €

21.928,59 €

28,33%

2,36%

80000 - 85000

9.889

814.887.369,00 €

82.403,41 €

236.657.277,60 €

23.931,37 €

29,04%

1,99%

85000 - 90000

7.835

684.947.860,00 €

87.421,55 €

203.229.094,00 €

25.938,62 €

29,67%

1,71%

90000 - 95000

6.236

576.095.548,00 €

92.382,22 €

174.127.139,20 €

27.922,89 €

30,23%

1,46%

95000 - 100000

5.220

508.685.769,00 €

97.449,38 €

156.337.707,60 €

29.949,75 €

30,73%

1,31%

100000 - 11000 0

7.740

810.745.998,00 €

104.747,54 €

254.406.199,20 €

32.869,02 €

31,38%

2,14%

166

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

110000 - 12000 0

5.282

605.904.580,00 €

114.711,20 €

194.665.372,00 €

36.854,48 €

32,13%

1,64%

120000 - 13000 0

3.824

477.028.660,00 €

124.745,99 €

156.280.744,00 €

40.868,40 €

32,76%

1,31%

130000 - 14000 0

2.895

390.250.756,00 €

134.801,64 €

129.958.452,40 €

44.890,66 €

33,30%

1,09%

140000 - 15000 0

2.097

303.785.981,00 €

144.866,94 €

102.578.482,40 €

48.916,78 €

33,77%

0,86%

150000 - 16000 0

1.575

243.766.260,00 €

154.772,23 €

83.284.254,00 €

52.878,89 €

34,17%

0,70%

160000 - 17000 0

1.278

210.523.895,00 €

164.729,18 €

72.669.218,00 €

56.861,67 €

34,52%

0,61%

170000 - 18000 0

1.011

176.833.268,00 €

174.909,27 €

61.603.977,20 €

60.933,71 €

34,84%

0,52%

180000 - 20000 0

1.459

276.166.059,00 €

189.284,48 €

97.291.653,60 €

66.683,79 €

35,23%

0,82%

200000 - 22000 0

1.022

214.129.122,00 €

209.519,69 €

76.422.988,80 €

74.777,88 €

35,69%

0,64%

220000 - 25000 0

994

232.266.801,00 €

233.668,81 €

83.930.900,40 €

84.437,53 €

36,14%

0,71%

250000 - 28000 0

628

165.399.593,00 €

263.375,15 €

60.488.997,20 €

96.320,06 €

36,57%

0,51%

280000 - 31000 0

404

118.692.323,00 €

293.792,88 €

43.828.809,20 €

108.487,15 €

36,93%

0,37%

310000 - 34000 0

306

99.288.612,00 €

324.472,59 €

36.952.264,80 €

120.759,04 €

37,22%

0,31%

340000 - 37000 0

210

74.108.869,00 €

352.899,38 €

27.747.247,60 €

132.129,75 €

37,44%

0,23%

370000 - 40000 0

130

49.947.715,00 €

384.213,19 €

18.805.186,00 €

144.655,28 €

37,65%

0,16%

400000 - 45000 0

153

64.535.866,00 €

421.803,05 €

24.432.756,40 €

159.691,22 €

37,86%

0,21%

450000 - 50000 0

102

48.294.576,00 €

473.476,24 €

18.396.770,40 €

180.360,49 €

38,09%

0,15%

500000 - 55000 0

97

50.564.013,00 €

521.278,48 €

19.349.695,20 €

199.481,39 €

38,27%

0,16%

550000 - 60000 0

40

23.138.078,00 €

578.451,95 €

8.894.031,20 €

222.350,78 €

38,44%

0,07%

600000 - 65000 0

39

24.238.109,00 €

621.489,97 €

9.343.073,60 €

239.565,99 €

38,55%

0,08%

650000 - 70000 0

28

18.779.043,00 €

670.680,11 €

7.258.777,20 €

259.242,04 €

38,65%

0,06%

700000 - 80000 0

37

27.824.362,00 €

752.009,78 €

10.795.634,80 €

291.773,91 €

38,80%

0,09%

800000 - 90000 0

29

24.340.712,00 €

839.334,90 €

9.474.414,80 €

326.703,96 €

38,92%

0,08%

900000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

1.360.456,22 €

39.601.284,00 €

535.152,49 €

39,34%

0,33%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

10.916.754,72 €

11.892.328.783,82 €

3.894.605,47 €

12,74%

Περίοδος 2009:
Στοιχεία ΥΠΟΙΚ 2009- Φορολόγηση με κλίμακα 2008 για έτος 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2009

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2009

Ατομικό
εισόδημα 2009

2009 φόρος

Ατομικός Φόρος
2009

Ποσοστ
ό Φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0-0

331.315

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

148.699

64.789.761,00 €

435,71 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

124.625

187.175.892,00 €

1.501,91 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

131.099

328.106.262,00 €

2.502,74 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

139.977

489.741.861,00 €

3.498,73 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

232.393

1.054.733.996,00 €

4.538,58 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

243.711

1.349.051.694,00 €

5.535,46 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

223.414

1.451.098.313,00 €

6.495,11 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

225.963

1.688.347.954,00 €

7.471,79 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

228.554

1.942.784.930,00 €

8.500,33 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

244.417

2.321.570.629,00 €

9.498,40 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

262.126

2.749.780.646,00 €

10.490,30 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

248.096

2.851.868.129,00 €

11.495,02 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

220.305

2.749.780.280,00 €

12.481,70 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

190.988

2.574.501.876,00 €

13.479,91 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

169.433

2.455.340.998,00 €

14.491,52 €

22.485.329,46 €

132,71 €

0,92%

0,17%

167

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

15000 - 16000

157.059

2.432.505.216,00 €

15.487,84 €

63.093.388,32 €

401,72 €

2,59%

0,48%

16000 - 17000

146.431

2.414.317.712,00 €

16.487,75 €

98.356.602,24 €

671,69 €

4,07%

0,75%

17000 - 18000

133.749

2.339.659.178,00 €

17.492,91 €

126.136.758,06 €

943,09 €

5,39%

0,96%

18000 - 19000

121.157

2.240.303.571,00 €

18.490,91 €

146.908.504,17 €

1.212,55 €

6,56%

1,12%

19000 - 20000

109.553

2.135.499.210,00 €

19.492,84 €

162.474.446,70 €

1.483,07 €

7,61%

1,23%

20000 - 22000

194.584

4.081.421.718,00 €

20.975,11 €

366.456.343,86 €

1.883,28 €

8,98%

2,78%

22000 - 24000

169.371

3.891.581.360,00 €

22.976,67 €

410.504.587,20 €

2.423,70 €

10,55%

3,12%

24000 - 26000

145.187

3.624.952.540,00 €

24.967,47 €

429.930.325,80 €

2.961,22 €

11,86%

3,27%

26000 - 28000

127.804

3.448.168.106,00 €

26.980,13 €

447.906.268,62 €

3.504,63 €

12,99%

3,40%

28000 - 30000

109.553

3.174.038.746,00 €

28.972,63 €

442.880.121,42 €

4.042,61 €

13,95%

3,36%

30000 - 33000

136.579

4.294.673.724,00 €

31.444,61 €

663.023.657,88 €

4.854,51 €

15,44%

5,04%

33000 - 36000

112.237

3.866.787.716,00 €

34.451,99 €

669.744.594,92 €

5.967,24 €

17,32%

5,09%

36000 - 39000

94.957

3.556.481.627,00 €

37.453,60 €

672.089.741,99 €

7.077,83 €

18,90%

5,10%

39000 - 42000

81.252

3.287.971.769,00 €

40.466,35 €

665.660.994,53 €

8.192,55 €

20,25%

5,06%

42000 - 45000

70.552

3.066.527.596,00 €

43.464,79 €

656.272.650,52 €

9.301,97 €

21,40%

4,98%

45000 - 50000

97.046

4.598.372.750,00 €

47.383,43 €

1.043.426.037,50 €

10.751,87 €

22,69%

7,93%

50000 - 55000

70.127

3.671.159.828,00 €

52.350,16 €

882.868.076,36 €

12.589,56 €

24,05%

6,71%

55000 - 60000

48.480

2.780.768.603,00 €

57.359,09 €

700.189.983,11 €

14.442,86 €

25,18%

5,32%

60000 - 65000

34.660

2.161.709.230,00 €

62.368,99 €

564.837.615,10 €

16.296,53 €

26,13%

4,29%

65000 -7000 0

25.653

1.728.486.853,00 €

67.379,52 €

465.612.795,61 €

18.150,42 €

26,94%

3,54%

70000 - 75000

19.418

1.405.613.890,00 €

72.387,16 €

388.423.099,30 €

20.003,25 €

27,63%

2,95%

75000 - 80000

15.113

1.169.535.055,00 €

77.386,03 €

331.343.632,00 €

21.924,41 €

28,33%

2,52%

80000 - 85000

11.626

958.015.912,00 €

82.402,88 €

278.223.584,80 €

23.931,15 €

29,04%

2,11%

85000 - 90000

9.145

799.171.271,00 €

87.388,88 €

237.089.158,40 €

25.925,55 €

29,67%

1,80%

90000 - 95000

7.119

657.835.886,00 €

92.405,66 €

198.849.784,40 €

27.932,26 €

30,23%

1,51%

95000 - 100000

5.938

578.366.547,00 €

97.400,90 €

177.726.478,80 €

29.930,36 €

30,73%

1,35%

100000 - 11000 0

8.862

927.592.296,00 €

104.670,76 €

291.013.058,40 €

32.838,30 €

31,37%

2,21%

110000 - 12000 0

6.163

707.354.928,00 €

114.774,45 €

227.290.081,20 €

36.879,78 €

32,13%

1,73%

120000 - 13000 0

4.307

537.344.372,00 €

124.760,71 €

176.045.538,80 €

40.874,28 €

32,76%

1,34%

130000 - 14000 0

3.144

423.602.955,00 €

134.733,76 €

141.050.862,00 €

44.863,51 €

33,30%

1,07%

140000 - 15000 0

2.421

350.462.635,00 €

144.759,45 €

118.323.424,00 €

48.873,78 €

33,76%

0,90%

150000 - 16000 0

1.827

282.787.621,00 €

154.782,50 €

96.617.238,40 €

52.883,00 €

34,17%

0,73%

160000 - 17000 0

1.417

233.679.594,00 €

164.911,50 €

80.676.327,60 €

56.934,60 €

34,52%

0,61%

170000 - 18000 0

1.138

198.801.711,00 €

174.693,95 €

69.244.544,40 €

60.847,58 €

34,83%

0,53%

180000 - 20000 0

1.626

308.053.789,00 €

189.454,97 €

108.538.735,60 €

66.751,99 €

35,23%

0,82%

200000 - 22000 0

1.095

229.061.217,00 €

209.188,33 €

81.736.636,80 €

74.645,33 €

35,68%

0,62%

220000 - 25000 0

1.077

251.359.375,00 €

233.388,46 €

90.818.440,00 €

84.325,39 €

36,13%

0,69%

250000 - 28000 0

724

190.902.961,00 €

263.678,12 €

69.823.464,40 €

96.441,25 €

36,58%

0,53%

280000 - 31000 0

439

129.110.105,00 €

294.100,47 €

47.679.872,00 €

108.610,19 €

36,93%

0,36%

310000 - 34000 0

316

102.404.281,00 €

324.064,18 €

38.108.232,40 €

120.595,67 €

37,21%

0,29%

340000 - 37000 0

243

85.985.790,00 €

353.850,99 €

32.200.026,00 €

132.510,40 €

37,45%

0,24%

370000 - 40000 0

168

64.309.710,00 €

382.795,89 €

24.206.844,00 €

144.088,36 €

37,64%

0,18%

400000 - 45000 0

179

75.497.173,00 €

421.771,92 €

28.582.499,20 €

159.678,77 €

37,86%

0,22%

450000 - 50000 0

123

58.309.014,00 €

474.057,02 €

22.212.915,60 €

180.592,81 €

38,10%

0,17%

500000 - 55000 0

100

52.268.481,00 €

522.684,81 €

20.004.392,40 €

200.043,92 €

38,27%

0,15%

550000 - 60000 0

57

32.782.472,00 €

575.131,09 €

12.598.278,80 €

221.022,44 €

38,43%

0,10%

600000 - 65000 0

39

24.306.230,00 €

623.236,67 €

9.370.322,00 €

240.264,67 €

38,55%

0,07%

650000 - 70000 0

34

22.934.345,00 €

674.539,56 €

8.866.718,00 €

260.785,82 €

38,66%

0,07%

168

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

700000 - 80000 0

38

28.370.360,00 €

746.588,42 €

11.005.004,00 €

289.605,37 €

38,79%

0,08%

800000 - 90000 0

25

21.078.155,00 €

843.126,20 €

8.205.512,00 €

328.220,48 €

38,93%

0,06%

900000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

1.366.670,93 €

39.247.601,20 €

537.638,37 €

39,34%

0,30%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

10.924.650,62 €

13.165.981.130,27 €

3.897.748,65 €

13,43%

Περίοδος 2010:
Στοιχεία ΥΠΟΙΚ 2010- Φορολόγηση με κλίμακα 2008 για έτος 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2010

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2010

Ατομικό
εισόδημα 2010

2010 φόρος

Ατομικός Φόρος
2010

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0-0

379.650

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

153.278

67.226.612,00 €

438,59 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

126.525

189.636.284,00 €

1.498,80 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

134.862

337.897.980,00 €

2.505,51 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

147.410

515.275.992,00 €

3.495,53 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

230.389

1.051.225.002,00 €

4.562,83 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

242.338

1.343.679.107,00 €

5.544,65 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

219.724

1.425.745.630,00 €

6.488,80 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

224.478

1.677.261.559,00 €

7.471,83 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

210.548

1.787.119.781,00 €

8.487,94 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

220.193

2.092.417.221,00 €

9.502,65 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

250.681

2.629.982.010,00 €

10.491,35 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

236.940

2.723.148.000,00 €

11.492,99 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

211.526

2.640.947.247,00 €

12.485,21 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

187.958

2.534.090.070,00 €

13.482,21 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

167.609

2.428.963.340,00 €

14.491,84 €

22.258.081,80 €

132,80 €

0,92%

0,16%

15000 - 16000

154.668

2.396.185.562,00 €

15.492,45 €

62.325.061,74 €

402,96 €

2,60%

0,45%

16000 - 17000

147.534

2.431.521.073,00 €

16.481,09 €

98.832.169,71 €

669,89 €

4,06%

0,71%

17000 - 18000

130.673

2.286.162.889,00 €

17.495,30 €

123.320.040,03 €

943,73 €

5,39%

0,89%

18000 - 19000

124.191

2.296.588.721,00 €

18.492,39 €

150.636.974,67 €

1.212,95 €

6,56%

1,08%

19000 - 20000

110.880

2.161.557.957,00 €

19.494,57 €

164.494.248,39 €

1.483,53 €

7,61%

1,18%

20000 - 22000

198.014

4.153.150.219,00 €

20.974,02 €

372.857.639,13 €

1.882,99 €

8,98%

2,68%

22000 - 24000

171.027

3.929.481.860,00 €

22.975,80 €

414.478.042,20 €

2.423,47 €

10,55%

2,98%

24000 - 26000

148.318

3.703.623.198,00 €

24.970,83 €

439.336.223,46 €

2.962,12 €

11,86%

3,16%

26000 - 28000

128.354

3.463.557.581,00 €

26.984,41 €

449.982.426,87 €

3.505,79 €

12,99%

3,24%

28000 - 30000

114.384

3.314.768.959,00 €

28.979,31 €

462.616.098,93 €

4.044,41 €

13,96%

3,33%

30000 - 33000

140.968

4.432.396.565,00 €

31.442,57 €

684.223.689,05 €

4.853,75 €

15,44%

4,93%

33000 - 36000

115.882

3.992.335.265,00 €

34.451,73 €

691.484.088,05 €

5.967,14 €

17,32%

4,98%

36000 - 39000

97.105

3.637.400.335,00 €

37.458,42 €

687.466.223,95 €

7.079,62 €

18,90%

4,95%

39000 - 42000

83.690

3.385.747.465,00 €

40.455,82 €

685.308.362,05 €

8.188,65 €

20,24%

4,93%

42000 - 45000

72.346

3.144.862.178,00 €

43.469,75 €

673.093.125,86 €

9.303,81 €

21,40%

4,84%

45000 - 50000

101.407

4.807.080.817,00 €

47.403,84 €

1.091.080.442,29 €

10.759,42 €

22,70%

7,85%

50000 - 55000

76.691

4.015.812.261,00 €

52.363,54 €

965.885.556,57 €

12.594,51 €

24,05%

6,95%

55000 - 60000

53.832

3.087.253.068,00 €

57.349,77 €

777.302.675,16 €

14.439,42 €

25,18%

5,60%

60000 - 65000

38.331

2.390.570.265,00 €

62.366,50 €

624.626.818,05 €

16.295,60 €

26,13%

4,50%

169

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

65000 -7000 0

28.540

1.923.623.558,00 €

67.400,97 €

518.239.516,46 €

18.158,36 €

26,94%

3,73%

70000 - 75000

21.415

1.550.133.654,00 €

72.385,41 €

428.355.751,98 €

20.002,60 €

27,63%

3,08%

75000 - 80000

16.370

1.266.890.530,00 €

77.390,99 €

358.935.112,00 €

21.926,40 €

28,33%

2,58%

80000 - 85000

12.709

1.046.845.785,00 €

82.370,43 €

303.976.044,00 €

23.918,17 €

29,04%

2,19%

85000 - 90000

10.046

878.049.393,00 €

87.402,89 €

260.504.377,20 €

25.931,15 €

29,67%

1,88%

755.453.317,00 €

92.410,19 €

228.361.076,80 €

27.934,08 €

30,23%

1,64%

90000 - 95000

8.175

95000 - 100000

6.555

638.477.439,00 €

97.403,12 €

196.199.325,60 €

29.931,25 €

30,73%

1,41%

100000 - 11000 0

9.803

1.025.841.667,00 €

104.645,69 €

321.815.576,80 €

32.828,27 €

31,37%

2,32%

110000 - 12000 0

6.845

784.889.060,00 €

114.666,04 €

252.145.274,00 €

36.836,42 €

32,12%

1,81%

120000 - 13000 0

4.804

599.249.928,00 €

124.739,79 €

196.319.851,20 €

40.865,91 €

32,76%

1,41%

130000 - 14000 0

3.535

476.444.116,00 €

134.779,10 €

158.656.596,40 €

44.881,64 €

33,30%

1,14%

140000 - 15000 0

2.633

381.341.341,00 €

144.831,50 €

128.760.546,40 €

48.902,60 €

33,77%

0,93%

150000 - 16000 0

1.944

300.994.815,00 €

154.832,72 €

102.843.606,00 €

52.903,09 €

34,17%

0,74%

160000 - 17000 0

1.562

257.528.977,00 €

164.871,30 €

88.906.730,80 €

56.918,52 €

34,52%

0,64%

170000 - 18000 0

1.187

207.552.661,00 €

174.854,81 €

72.302.454,40 €

60.911,92 €

34,84%

0,52%

180000 - 20000 0

1.749

330.981.495,00 €

189.240,42 €

116.599.128,00 €

66.666,17 €

35,23%

0,84%

200000 - 22000 0

1.162

243.293.488,00 €

209.374,77 €

86.824.535,20 €

74.719,91 €

35,69%

0,62%

220000 - 25000 0

1.103

257.635.107,00 €

233.576,71 €

93.093.952,80 €

84.400,68 €

36,13%

0,67%

250000 - 28000 0

728

192.006.767,00 €

263.745,56 €

70.228.866,80 €

96.468,22 €

36,58%

0,51%

280000 - 31000 0

458

134.479.994,00 €

293.624,44 €

49.656.257,60 €

108.419,78 €

36,92%

0,36%

310000 - 34000 0

291

94.303.325,00 €

324.066,41 €

35.093.600,00 €

120.596,56 €

37,21%

0,25%

340000 - 37000 0

203

71.951.774,00 €

354.442,24 €

26.947.619,60 €

132.746,89 €

37,45%

0,19%

370000 - 40000 0

190

72.905.257,00 €

383.711,88 €

27.446.402,80 €

144.454,75 €

37,65%

0,20%

400000 - 45000 0

190

80.131.819,00 €

421.746,42 €

30.337.027,60 €

159.668,57 €

37,86%

0,22%

450000 - 50000 0

122

57.567.985,00 €

471.868,73 €

21.925.534,00 €

179.717,49 €

38,09%

0,16%

500000 - 55000 0

57

29.764.281,00 €

522.180,37 €

11.391.002,40 €

199.842,15 €

38,27%

0,08%

550000 - 60000 0

50

28.785.076,00 €

575.701,52 €

11.062.530,40 €

221.250,61 €

38,43%

0,08%

600000 - 65000 0

24

14.913.259,00 €

621.385,79 €

5.748.583,60 €

239.524,32 €

38,55%

0,04%

650000 - 70000 0

27

18.105.977,00 €

670.591,74 €

6.998.580,80 €

259.206,70 €

38,65%

0,05%

700000 - 80000 0

29

21.394.067,00 €

737.726,45 €

8.295.756,80 €

286.060,58 €

38,78%

0,06%

800000 - 90000 0

19

15.959.106,00 €

839.952,95 €

6.212.072,40 €

326.951,18 €

38,92%

0,04%

900000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

1.399.597,69 €

26.989.644,80 €

550.809,08 €

39,35%

0,19%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

10.939.061,88 €

13.892.780.923,60 €

3.903.500,58 €

13,85%

Περίοδος 2011:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2008 για έτος 2011
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2011

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2011

Ατομικό
εισόδημα 2011

2011 φόρος

Ατομικός Φόρος
2011

Ποσοστ
ό Φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0-0

426.255

0,00 €

0,00 €

0,00 €

0,00 €

0,00%

0,00%

0 - 1000

153.890

67.997.144,00 €

441,86 €

0,00 €

0,00 €

0,00%

0,00%

1000 - 2000

129.675

193.781.649,00 €

1.494,36 €

0,00 €

0,00 €

0,00%

0,00%

2000 - 3000

136.835

342.843.804,00 €

2.505,53 €

0,00 €

0,00 €

0,00%

0,00%

3000 - 4000

151.000

527.926.406,00 €

3.496,20 €

0,00 €

0,00 €

0,00%

0,00%

4000 - 5000

219.516

1.006.146.290,00 €

4.583,48 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

257.232

1.422.439.133,00 €

5.529,79 €

0,00 €

0,00 €

0,00%

0,00%

170

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

6000 - 7000

230.069

1.491.507.448,00 €

6.482,87 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

227.960

1.703.632.690,00 €

7.473,38 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

204.219

1.733.102.338,00 €

8.486,49 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

195.752

1.861.965.323,00 €

9.511,86 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

228.399

2.396.613.037,00 €

10.493,10 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

221.486

2.546.110.072,00 €

11.495,58 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

203.506

2.541.577.782,00 €

12.488,96 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

187.760

2.533.683.286,00 €

13.494,27 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

182.441

2.644.547.892,00 €

14.495,36 €

24.400.950,84 €

133,75 €

0,92%

0,18%

15000 - 16000

160.929

2.493.425.741,00 €

15.493,95 €

64.913.330,07 €

403,37 €

2,60%

0,49%

16000 - 17000

150.921

2.489.170.610,00 €

16.493,20 €

101.594.684,70 €

673,16 €

4,08%

0,76%

17000 - 18000

136.749

2.392.563.782,00 €

17.496,02 €

129.081.001,14 €

943,93 €

5,40%

0,96%

18000 - 19000

123.890

2.290.933.726,00 €

18.491,68 €

150.247.906,02 €

1.212,75 €

6,56%

1,12%

19000 - 20000

112.332

2.189.697.401,00 €

19.493,09 €

166.603.338,27 €

1.483,13 €

7,61%

1,25%

20000 - 22000

199.101

4.175.706.792,00 €

20.972,81 €

374.839.053,84 €

1.882,66 €

8,98%

2,80%

22000 - 24000

169.470

3.892.784.228,00 €

22.970,34 €

410.455.141,56 €

2.421,99 €

10,54%

3,07%

24000 - 26000

146.301

3.654.377.960,00 €

24.978,49 €

433.664.269,20 €

2.964,19 €

11,87%

3,24%

26000 - 28000

127.973

3.452.389.290,00 €

26.977,48 €

448.407.168,30 €

3.503,92 €

12,99%

3,35%

28000 - 30000

109.241

3.165.108.581,00 €

28.973,63 €

441.648.336,87 €

4.042,88 €

13,95%

3,30%

30000 - 33000

138.959

4.370.476.652,00 €

31.451,56 €

674.934.341,24 €

4.857,08 €

15,44%

5,04%

33000 - 36000

116.225

4.006.011.675,00 €

34.467,73 €

694.218.819,75 €

5.973,06 €

17,33%

5,19%

36000 - 39000

98.653

3.695.149.341,00 €

37.456,03 €

698.337.916,17 €

7.078,73 €

18,90%

5,22%

39000 - 42000

84.869

3.433.706.474,00 €

40.458,90 €

695.059.575,38 €

8.189,79 €

20,24%

5,20%

42000 - 45000

72.155

3.135.840.491,00 €

43.459,78 €

671.050.081,67 €

9.300,12 €

21,40%

5,02%

45000 - 50000

93.870

4.444.905.361,00 €

47.351,71 €

1.008.176.383,57 €

10.740,13 €

22,68%

7,54%

50000 - 55000

66.512

3.482.834.425,00 €

52.364,00 €

837.697.377,25 €

12.594,68 €

24,05%

6,26%

55000 - 60000

47.546

2.728.004.203,00 €

57.376,10 €

686.999.675,11 €

14.449,16 €

25,18%

5,14%

60000 - 65000

34.701

2.164.827.849,00 €

62.385,17 €

565.713.524,13 €

16.302,51 €

26,13%

4,23%

65000 -7000 0

25.729

1.733.541.900,00 €

67.376,96 €

466.967.883,00 €

18.149,48 €

26,94%

3,49%

70000 - 75000

19.438

1.407.457.133,00 €

72.407,51 €

388.969.499,21 €

20.010,78 €

27,64%

2,91%

75000 - 80000

15.290

1.183.541.328,00 €

77.406,23 €

335.347.831,20 €

21.932,49 €

28,33%

2,51%

80000 - 85000

12.023

990.588.015,00 €

82.391,09 €

287.667.516,00 €

23.926,43 €

29,04%

2,15%

85000 - 90000

9.535

833.272.740,00 €

87.390,95 €

247.208.046,00 €

25.926,38 €

29,67%

1,85%

90000 - 95000

7.702

711.826.630,00 €

92.421,01 €

215.181.592,00 €

27.938,40 €

30,23%

1,61%

95000 - 100000

6.408

624.297.701,00 €

97.424,73 €

191.854.840,40 €

29.939,89 €

30,73%

1,43%

100000 - 11000 0

9.491

993.613.459,00 €

104.690,07 €

311.741.653,60 €

32.846,03 €

31,37%

2,33%

110000 - 12000 0

6.847

786.015.120,00 €

114.797,01 €

252.577.638,00 €

36.888,80 €

32,13%

1,89%

120000 - 13000 0

4.764

594.305.880,00 €

124.749,35 €

194.703.432,00 €

40.869,74 €

32,76%

1,46%

130000 - 14000 0

3.487

469.656.652,00 €

134.687,88 €

156.375.050,80 €

44.845,15 €

33,30%

1,17%

140000 - 15000 0

2.569

371.769.250,00 €

144.713,60 €

125.509.630,00 €

48.855,44 €

33,76%

0,94%

150000 - 16000 0

1.958

302.923.298,00 €

154.710,57 €

103.488.579,20 €

52.854,23 €

34,16%

0,77%

160000 - 17000 0

1.477

243.411.353,00 €

164.801,19 €

84.027.231,20 €

56.890,47 €

34,52%

0,63%

170000 - 18000 0

1.273

222.457.051,00 €

174.750,24 €

77.487.630,40 €

60.870,09 €

34,83%

0,58%

180000 - 20000 0

1.767

334.664.790,00 €

189.397,16 €

117.909.906,00 €

66.728,87 €

35,23%

0,88%

200000 - 22000 0

1.231

257.690.934,00 €

209.334,63 €

91.960.443,60 €

74.703,85 €

35,69%

0,69%

220000 - 25000 0

1.173

274.265.530,00 €

233.815,46 €

99.114.022,00 €

84.496,18 €

36,14%

0,74%

250000 - 28000 0

748

197.518.206,00 €

264.061,77 €

72.252.842,40 €

96.594,71 €

36,58%

0,54%

280000 - 31000 0

462

135.771.220,00 €

293.877,10 €

50.136.628,00 €

108.520,84 €

36,93%

0,37%

171

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

310000 - 34000 0

327

105.992.644,00 €

324.136,53 €

39.444.247,60 €

120.624,61 €

37,21%

0,29%

340000 - 37000 0

220

77.959.711,00 €

354.362,32 €

29.197.284,40 €

132.714,93 €

37,45%

0,22%

370000 - 40000 0

158

60.574.902,00 €

383.385,46 €

22.803.220,80 €

144.324,18 €

37,64%

0,17%

400000 - 45000 0

184

77.852.343,00 €

423.110,56 €

29.479.417,20 €

160.214,22 €

37,87%

0,22%

450000 - 50000 0

126

59.579.025,00 €

472.849,40 €

22.693.830,00 €

180.109,76 €

38,09%

0,17%

500000 - 55000 0

67

35.056.689,00 €

523.234,16 €

13.417.665,60 €

200.263,67 €

38,27%

0,10%

550000 - 60000 0

50

28.697.207,00 €

573.944,14 €

11.027.382,80 €

220.547,66 €

38,43%

0,08%

600000 - 65000 0

36

22.384.669,00 €

621.796,36 €

8.628.787,60 €

239.688,54 €

38,55%

0,06%

650000 - 70000 0

19

12.759.264,00 €

671.540,21 €

4.932.135,60 €

259.586,08 €

38,66%

0,04%

700000 - 80000 0

32

23.848.371,00 €

745.261,59 €

9.250.388,40 €

289.074,64 €

38,79%

0,07%

800000 - 90000 0

32

26.887.831,00 €

840.244,72 €

10.466.172,40 €

327.067,89 €

38,93%

0,08%

900000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

1.429.578,35 €

28.702.868,40 €

562.801,34 €

39,37%

0,21%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

10.980.233,07 €

13.378.568.170,89 €

3.919.956,76 €

13,66%

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 160-169), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και χρησιμοποιούμε σε όλα τα έτη.
Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, με την κλίμακα του 2008 έχουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2006 - Ομάδες Κατηγοριών εισοδημάτων με 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.375.025

10.540.607.193,00 €

0,00 €

4.438,10 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

13,08%

0,00%
1,82%

Ατομικός
Φόρος

9.000 - 17.000

1.540.238

19.119.061.142,00 €

167.482.824,93 €

12.413,06 €

108,74 €

0,88%

23,73%

17.000 - 22.000

497.482

9.609.710.386,00 €

714.139.844,22 €

19.316,70 €

1.435,51 €

7,43%

11,93%

7,78%

22.000 - 30.000

447.099

11.406.654.161,00 €

1.389.762.403,47 €

25.512,59 €

3.108,40 €

12,18%

14,16%

15,14%

30.000 - 39.000

269.744

9.200.966.283,00 €

1.575.493.204,71 €

34.109,99 €

5.840,70 €

17,12%

11,42%

17,16%

39.000 - 50.000

183.101

8.014.195.839,00 €

1.723.827.680,43 €

43.769,26 €

9.414,63 €

21,51%

9,95%

18,78%

50.000 - 75.000

118.223

6.987.963.342,00 €

1.783.994.496,54 €

59.108,32 €

15.090,08 €

25,53%

8,67%

19,43%

75.000 - 95.000

24.735

2.064.657.248,00 €

602.505.849,20 €

83.471,08 €

24.358,43 €

29,18%

2,56%

6,56%

95.000 - 160.000

19.317

2.256.571.062,00 €

728.195.914,80 €

116.817,88 €

37.697,15 €

32,27%

2,80%

7,93%

160.000 - 340.000

4.763

1.002.745.347,00 €

358.088.248,80 €

210.528,10 €

75.181,24 €

35,71%

1,24%

3,90%

340.000 - 900.000

578

272.324.021,00 €

103.710.268,40 €

471.148,83 €

179.429,53 €

38,08%

0,34%

1,13%

900.000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

32.456.953,60 €

1.678.542,02 €

662.386,81 €

39,46%

0,10%

0,35%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

9.179.657.689,10 €

2.759.175,95 €

1.014.051,22 €

11,40%

100,00%

100,00%

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2007 - Ομάδες Κατηγοριών εισοδημάτων με 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.217.404

9.795.707.830,00 €

0,00 €

4.417,65 €

0,00 €

0,00%

11,39%

0,00%

9.000 - 17.000

1.621.989

20.118.465.060,00 €

174.549.441,78 €

12.403,58 €

107,61 €

0,87%

23,39%

1,69%

17.000 - 22.000

517.697

10.010.818.418,00 €

746.026.312,86 €

19.337,22 €

1.441,05 €

7,45%

11,64%

7,24%

22.000 - 30.000

482.021

12.310.695.609,00 €

1.501.848.434,43 €

25.539,75 €

3.115,73 €

12,20%

14,31%

14,58%

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

172

Ατομικό
Εισόδημα

Ατομικός
Φόρος

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

30.000 - 39.000

290.721

9.916.383.143,00 €

1.697.973.382,91 €

34.109,62 €

5.840,56 €

17,12%

11,53%

16,48%

39.000 - 50.000

203.651

8.930.066.488,00 €

1.923.370.820,56 €

50.000 - 75.000

137.980

8.163.479.222,00 €

2.084.982.912,14 €

43.849,85 €

9.444,45 €

21,54%

10,38%

18,67%

59.164,22 €

15.110,76 €

75.000 - 95.000

29.367

2.452.071.255,00 €

25,54%

9,49%

20,24%

715.644.492,00 €

83.497,51 €

24.369,00 €

29,19%

2,85%

6,95%

95.000 - 160.000

23.158

2.708.610.681,00 €

874.327.532,40 €

116.962,20 €

37.754,88 €

32,28%

3,15%

8,49%

160.000 - 340.000
340.000 - 900.000

5.697

1.191.815.056,00 €

425.282.112,40 €

209.200,47 €

74.650,19 €

35,68%

1,39%

4,13%

683

318.502.835,00 €

121.233.644,00 €

466.329,19 €

177.501,67 €

38,06%

0,37%

1,18%

900.000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

35.137.050,80 €

1.511.433,08 €

595.543,23 €

39,40%

0,10%

0,34%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

10.300.376.136,28 €

2.586.244,33 €

944.879,14 €

11,98%

100,00%

100,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2008 - Ομάδες Κατηγοριών εισοδημάτων με 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.008.466

8.609.323.309,00 €

0,00 €

4.286,52 €

0,00 €

0,00%

9,23%

0,00%

9.000 - 17.000

1.731.869

21.447.911.301,00 €

182.743.742,52 €

12.384,26 €

105,52 €

0,85%

22,98%

1,54%

17.000 - 22.000

546.261

10.553.366.573,00 €

784.542.394,71 €

19.319,28 €

1.436,20 €

7,43%

11,31%

6,60%

22.000 - 30.000

523.036

13.375.883.371,00 €

1.634.412.430,17 €

25.573,54 €

3.124,86 €

12,22%

14,33%

13,74%

30.000 - 39.000

317.060

10.816.016.137,00 €

1.852.259.170,69 €

34.113,47 €

5.841,98 €

17,13%

11,59%

15,58%

39.000 - 50.000

229.211

10.068.991.032,00 €

2.171.476.101,84 €

43.928,92 €

9.473,70 €

21,57%

10,79%

18,26%

50.000 - 75.000

169.568

10.047.314.177,00 €

2.567.835.205,49 €

59.252,42 €

15.143,40 €

25,56%

10,77%

21,59%

75.000 - 95.000

36.740

3.065.057.616,00 €

894.260.846,40 €

83.425,63 €

24.340,25 €

29,18%

3,28%

7,52%

95.000 - 160.000

28.633

3.340.168.004,00 €

1.077.511.211,60 €

116.654,49 €

37.631,80 €

32,26%

3,58%

9,06%

160.000 - 340.000

7.102

1.493.299.673,00 €

533.188.809,20 €

210.264,67 €

75.075,87 €

35,71%

1,60%

4,48%

340.000 - 900.000

865

405.771.343,00 €

154.497.587,20 €

469.099,82 €

178.609,93 €

38,08%

0,43%

1,30%

900.000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

39.601.284,00 €

1.360.456,22 €

535.152,49 €

39,34%

0,11%

0,33%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

11.892.328.783,82 €

2.438.759,22 €

885.935,99 €

12,74%

100,00%

100,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

Στοιχεία ΥΠΟΙΚ 2009 - Ομάδες Κατηγοριών εισοδημάτων με 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

0 - 9.000

2.029.750

8.555.830.663,00 €

0,00 €

4.215,21 €

0,00 €

0,00%

8,73%

0,00%

9.000 - 17.000

1.638.855

20.549.665.486,00 €

183.935.320,02 €

12.539,04 €

112,23 €

0,90%

20,96%

1,40%

17.000 - 22.000

559.043

10.796.883.677,00 €

801.976.052,79 €

19.313,15 €

1.434,55 €

7,43%

11,01%

6,09%

22.000 - 30.000

551.915

14.138.740.752,00 €

1.731.221.303,04 €

25.617,61 €

3.136,75 €

12,24%

14,42%

13,15%

30.000 - 39.000

343.773

11.717.943.067,00 €

2.004.857.994,79 €

34.086,28 €

5.831,92 €

17,11%

11,95%

15,23%

39.000 - 50.000

248.850

10.952.872.115,00 €

2.365.359.682,55 €

44.013,95 €

9.505,16 €

21,60%

11,17%

17,97%

50.000 - 75.000

198.338

11.747.738.404,00 €

3.001.931.569,48 €

59.230,90 €

15.135,43 €

25,55%

11,98%

22,80%

75.000 - 95.000

43.003

3.584.558.124,00 €

1.045.506.159,60 €

83.356,00 €

24.312,40 €

29,17%

3,66%

7,94%

95.000 - 160.000

32.662

3.807.511.354,00 €

1.228.066.681,60 €

116.573,12 €

37.599,25 €

32,25%

3,88%

9,33%

160.000 - 340.000

7.832

1.643.373.033,00 €

586.626.253,20 €

209.828,02 €

74.901,21 €

35,70%

1,68%

4,46%

340.000 - 900.000

1.006

465.841.730,00 €

177.252.512,00 €

463.063,35 €

176.195,34 €

38,05%

0,48%

1,35%

900.000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

39.247.601,20 €

1.366.670,93 €

537.638,37 €

39,34%

0,10%

0,30%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

13.165.981.130,27 €

2.438.507,57 €

885.802,63 €

13,43%

100,00%

100,00%

173

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2010 - Ομάδες Κατηγοριών εισοδημάτων με 2008
ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%

8,37%

0,00%

0,92%

19,82%

1,32%

1.439,11 €

7,44%

10,86%

5,84%

25.639,33 €

3.142,62 €

12,26%

14,37%

12,71%

2.063.174.001,05 €

34.078,15 €

5.828,92 €

17,10%

12,03%

14,85%

2.449.481.930,20 €

44.039,61 €

9.514,66 €

21,60%

11,30%

17,63%

12.967.392.806,00 €

3.314.410.318,22 €

59.263,53 €

15.147,50 €

25,56%

12,93%

23,86%

47.300

3.947.239.025,00 €

1.151.776.610,00 €

83.451,14 €

24.350,46 €

29,18%

3,94%

8,29%

95.000 - 160.000

36.119

4.207.238.366,00 €

1.356.740.776,40 €

116.482,69 €

37.563,08 €

32,25%

4,19%

9,77%

160.000 - 340.000

8.240

1.717.781.814,00 €

612.705.525,60 €

208.468,67 €

74.357,47 €

35,67%

1,71%

4,41%

340.000 - 900.000

911

411.478.601,00 €

156.365.110,40 €

451.677,94 €

171.641,17 €

38,00%

0,41%

1,13%

900.000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

26.989.644,80 €

1.399.597,69 €

550.809,08 €

39,35%

0,07%

0,19%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

13.892.780.923,60 €

2.458.689,54 €

893.910,36 €

13,85%

100,00%

100,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.069.202

8.395.067.947,00 €

0,00 €

4.057,15 €

0,00 €

9.000 - 17.000

1.577.109

19.877.254.523,00 €

183.415.313,25 €

12.603,60 €

116,30 €

17.000 - 22.000

563.758

10.897.459.786,00 €

811.308.902,22 €

19.330,03 €

22.000 - 30.000

562.083

14.411.431.598,00 €

1.766.412.791,46 €

30.000 - 39.000

353.955

12.062.132.165,00 €

39.000 - 50.000

257.443

11.337.690.460,00 €

50.000 - 75.000

218.809

75.000 - 95.000

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

8,67%

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

190.908.965,61 €

12.739,79 €

124,68 €

0,98%

19,92%

1,43%

17.000 - 22.000

572.072

11.048.901.701,00 €

820.771.299,27 €

19.313,83 €

1.434,73 €

7,43%

11,28%

6,13%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.734.174.915,93 €

25.614,91 €

3.136,03 €

12,24%

14,46%

12,96%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.067.491.077,16 €

34.116,38 €

5.843,06 €

17,13%

12,32%

15,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.374.286.040,62 €

43.900,82 €

9.463,30 €

21,56%

11,25%

17,75%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.946.347.958,70 €

59.386,91 €

15.193,16 €

25,58%

11,76%

22,02%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.085.404.985,20 €

83.484,37 €

24.363,75 €

29,18%

3,80%

8,11%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.336.250.824,00 €

116.613,60 €

37.615,44 €

32,26%

4,23%

9,99%

160.000 - 340.000

8.458

1.771.771.728,00 €

632.332.951,20 €

209.478,80 €

74.761,52 €

35,69%

1,81%

4,73%

340.000 - 900.000

924

425.600.012,00 €

161.896.284,80 €

460.606,07 €

175.212,43 €

38,04%

0,43%

1,21%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.702.868,40 €

1.429.578,35 €

562.801,34 €

39,37%

0,07%

0,21%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

13.378.568.170,89 €

2.498.807,05 €

909.949,44 €

13,66%

100,00%

100,00%

ΣΥΓΚΕΝΤΡΩΤΙΚΟΣ ΠΙΝΑΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΤΩΝ 2006 – 2001 ΜΕ ΤΑ ΠΡΑΓΜΑΤΙΚΑ
ΕΙΣΟΔΜΑΤΑ ΤΟΥ ΥΠΟΙΚ. ΦΟΡΟΛΟΓΟΥΜΕΝΑ ΜΕ ΤΗΝ ΚΛΙΜΑΚΑ ΤΟΥ 2008
Ο παρακάτω πίνακας δείχνει τις μεταβολές κατά έτος στις ομάδες εισοδήματος που έχουμε ορίσει. Σε αυτόν τον
πίνακα μπορούμε να διακρίνουμε την φορολόγηση με την κλίμακα του 2008, της κάθε ομάδας κατηγοριών
εισοδήματος από το 2006 – 2011 έτσι όπως αυτά δίνονται από το Υ ΠΟΙΚ. Τα δεδομένα είναι α ντλούμενα από τους
προηγούμενους πίνακες α νά έτος.

Στοιχεία ΥΠΟΙΚ - Ομάδες κατηγοριών Εισοδημάτων με κλιμάκια 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

0-9.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστο
φόρου

ΣΥΜΜΕΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ ΜΑ

ΣΥΜΜΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ Α

2006

2.375.025

10.540.607.193 €

0€

0,00%

13,08%

0,00%

2007

2.217.404

9.795.707.830 €

0€

0,00%

11,39%

0,00%

2008

2.008.466

8.609.323.309 €

0€

0,00%

9,23%

0,00%

174

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

9.000 - 17.000

17.000 - 22.000

22.000 - 30.000

30.000 - 39.000

39.000 - 50.000

50.000 - 75.000

75.000 - 95.000

2009

2.029.750

8.555.830.663 €

0€

0,00%

8,73%

0,00%

2010

2.069.202

8.395.067.947 €

0€

0,00%

8,37%

0,00%

2011

2.136.651

8.489.376.902 €

0€

0,00%

8,67%

0,00%

2006

1.540.238

19.119.061.142 €

167.482.825 €

0,88%

23,73%

1,82%

2007

1.621.989

20.118.465.060 €

174.549.442 €

0,87%

23,39%

1,69%

2008

1.731.869

21.447.911.301 €

182.743.743 €

0,85%

22,98%

1,54%

2009

1.638.855

20.549.665.486 €

183.935.320 €

0,90%

20,96%

1,40%

2010

1.577.109

19.877.254.523 €

183.415.313 €

0,92%

19,82%

1,32%

2011

1.531.194

19.507.093.743 €

190.908.966 €

0,98%

19,92%

1,43%

2006

572.072

9.609.710.386 €

714.139.844 €

7,43%

11,28%

6,13%

2007

497.482

10.010.818.418 €

746.026.313 €

7,45%

11,93%

7,78%

2008

517.697

10.553.366.573 €

784.542.395 €

7,43%

11,64%

7,24%

2009

546.261

10.796.883.677 €

801.976.053 €

7,43%

11,31%

6,60%

2010

559.043

10.897.459.786 €

811.308.902 €

7,44%

11,01%

6,09%

2011

563.758

11.048.901.701 €

820.771.299 €

7,43%

10,86%

5,84%

2006

447.099

11.406.654.161 €

1.389.762.403 €

12,18%

14,16%

15,14%

2007

482.021

12.310.695.609 €

1.501.848.434 €

12,20%

14,31%

14,58%

2008

523.036

13.375.883.371 €

1.634.412.430 €

12,22%

14,33%

13,74%

2009

551.915

14.138.740.752 €

1.731.221.303 €

12,24%

14,42%

13,15%

2010

562.083

14.411.431.598 €

1.766.412.791 €

12,26%

14,37%

12,71%

2011

552.985

14.164.660.059 €

1.734.174.916 €

12,24%

14,46%

12,96%

2006

269.744

9.200.966.283 €

1.575.493.205 €

17,12%

11,42%

17,16%

2007

290.721

9.916.383.143 €

1.697.973.383 €

17,12%

11,53%

16,48%

2008

317.060

10.816.016.137 €

1.852.259.171 €

17,13%

11,59%

15,58%

2009

343.773

11.717.943.067 €

2.004.857.995 €

17,11%

11,95%

15,23%

2010

353.955

12.062.132.165 €

2.063.174.001 €

17,10%

12,03%

14,85%

2011

353.837

12.071.637.668 €

2.067.491.077 €

17,13%

12,32%

15,45%

2006

183.101

8.014.195.839 €

1.723.827.680 €

21,51%

9,95%

18,78%

2007

203.651

8.930.066.488 €

1.923.370.821 €

21,54%

10,38%

18,67%

2008

229.211

10.068.991.032 €

2.171.476.102 €

21,57%

10,79%

18,26%

2009

248.850

10.952.872.115 €

2.365.359.683 €

21,60%

11,17%

17,97%

2010

257.443

11.337.690.460 €

2.449.481.930 €

21,60%

11,30%

17,63%

2011

250.894

11.014.452.326 €

2.374.286.041 €

21,56%

11,25%

17,75%

2006

118.223

6.987.963.342 €

1.783.994.497 €

25,53%

8,67%

19,43%

2007

137.980

8.163.479.222 €

2.084.982.912 €

25,54%

9,49%

20,24%

2008

169.568

10.047.314.177 €

2.567.835.205 €

25,56%

10,77%

21,59%

2009

198.338

11.747.738.404 €

3.001.931.569 €

25,55%

11,98%

22,80%

2010

218.809

12.967.392.806 €

3.314.410.318 €

25,56%

12,93%

23,86%

2011

193.926

11.516.665.510 €

2.946.347.959 €

25,58%

11,76%

22,02%

2006

24.735

2.064.657.248 €

602.505.849 €

29,18%

2,56%

6,56%

2007

29.367

2.452.071.255 €

715.644.492 €

29,19%

2,85%

6,95%

2008

36.740

3.065.057.616 €

894.260.846 €

29,18%

3,28%

7,52%

2009

43.003

3.584.558.124 €

1.045.506.160 €

29,17%

3,66%

7,94%

2010

47.300

3.947.239.025 €

1.151.776.610 €

29,18%

3,94%

8,29%

175

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

95.000 160.000

160.000 340.000

340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2011

44.550

3.719.228.713 €

1.085.404.985 €

29,18%

3,80%

8,11%

2006

19.317

2.256.571.062 €

728.195.915 €

32,27%

2,80%

7,93%

2007

23.158

2.708.610.681 €

874.327.532 €

32,28%

3,15%

8,49%

2008

28.633

3.340.168.004 €

1.077.511.212 €

32,26%

3,58%

9,06%

2009

32.662

3.807.511.354 €

1.228.066.682 €

32,25%

3,88%

9,33%

2010

36.119

4.207.238.366 €

1.356.740.776 €

32,25%

4,19%

9,77%

2011

35.524

4.142.581.360 €

1.336.250.824 €

32,26%

4,23%

9,99%

2006

4.763

1.002.745.347 €

358.088.249 €

35,71%

1,24%

3,90%

2007

5.697

1.191.815.056 €

425.282.112 €

35,68%

1,39%

4,13%

2008

7.102

1.493.299.673 €

533.188.809 €

35,71%

1,60%

4,48%

2009

7.832

1.643.373.033 €

586.626.253 €

35,70%

1,68%

4,46%

2010

8.240

1.717.781.814 €

612.705.526 €

35,67%

1,71%

4,41%

2011

8.458

1.771.771.728 €

632.332.951 €

35,69%

1,81%

4,73%

2006

578

272.324.021 €

103.710.268 €

38,08%

0,34%

1,13%

2007

683

318.502.835 €

121.233.644 €

38,06%

0,37%

1,18%

2008

865

405.771.343 €

154.497.587 €

38,08%

0,43%

1,30%

2009

1.006

465.841.730 €

177.252.512 €

38,05%

0,48%

1,35%

2010

911

411.478.601 €

156.365.110 €

38,00%

0,41%

1,13%

2011

924

425.600.012 €

161.896.285 €

38,04%

0,43%

1,21%

2006

49

82.248.559 €

32.456.954 €

39,46%

0,10%

0,35%

2007

59

89.174.552 €

35.137.051 €

39,40%

0,10%

0,34%

2008

74

100.673.760 €

39.601.284 €

39,34%

0,11%

0,33%

2009

73

99.766.978 €

39.247.601 €

39,34%

0,10%

0,30%

2010

49

68.580.287 €

26.989.645 €

39,35%

0,07%

0,19%

2011

51

72.908.496 €

28.702.868 €

39,37%

0,07%

0,21%

ΚΕΦΑΛΑΙΟ 9

Φορολόγηση με την κλίμακα 2009.
Περίοδος 2006:
Στοιχεία ΥΠΟΙΚ 2006- Φορολόγηση με κλίμακα 2009 για έτος 2006
Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

0,00 €

0,00%

0,00%

0,00 €

0,00 €

0,00%

0,00%

1.495,71 €

0,00 €

0,00 €

0,00%

0,00%

484.144.231,00 €

2.563,47 €

0,00 €

0,00 €

0,00%

0,00%

792.125.871,00 €

3.491,97 €

0,00 €

0,00 €

0,00%

0,00%

212.197

951.114.386,00 €

4.482,22 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

199.894

1.095.478.008,00 €

5.480,29 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

235.274

1.524.323.069,00 €

6.478,93 €

0,00 €

0,00 €

0,00%

0,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ 2006

0-0

322.370

0,00 €

0,00 €

0,00 €

0 - 1000

165.179

73.346.585,00 €

444,04 €

1000 - 2000

151.681

226.871.101,00 €

2000 - 3000

188.863

3000 - 4000

226.842

4000 - 5000

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2006

Ατομικό
εισόδημα 2006

176

2006 φόρος

Ατομικός Φόρος
2006

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

7000 - 8000

331.071

2.494.362.757,00 €

7.534,22 €

0,00 €

0,00 €

0,00%

0,00%

8.484,73 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

341.654

2.898.841.185,00 €

9000 - 10000

268.656

2.547.660.636,00 €

9.482,98 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

260.704

2.735.295.000,00 €

10.491,96 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

224.803

2.580.029.847,00 €

11.476,85 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

184.647

2.305.186.053,00 €

12.484,29 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

170.870

2.302.770.847,00 €

13.476,74 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

151.964

2.202.156.326,00 €

14.491,30 €

18.665.081,50 €

122,83 €

0,85%

0,22%

15000 - 16000

147.129

2.279.729.062,00 €

15.494,76 €

54.980.765,50 €

373,69 €

2,41%

0,64%

16000 - 17000

131.465

2.166.233.371,00 €

16.477,64 €

81.430.842,75 €

619,41 €

3,76%

0,94%

17000 - 18000

117.427

2.054.070.542,00 €

17.492,32 €

102.523.135,50 €

873,08 €

4,99%

1,19%

18000 - 19000

108.146

1.999.830.620,00 €

18.491,95 €

121.446.655,00 €

1.122,99 €

6,07%

1,41%

19000 - 20000

98.132

1.912.961.734,00 €

19.493,76 €

134.778.433,50 €

1.373,44 €

7,05%

1,56%

20000 - 22000

173.777

3.642.847.490,00 €

20.962,77 €

302.492.372,50 €

1.740,69 €

8,30%

3,51%

22000 - 24000

144.962

3.330.452.585,00 €

22.974,66 €

325.246.146,25 €

2.243,66 €

9,77%

3,77%

24000 - 26000

119.993

2.996.203.630,00 €

24.969,82 €

329.075.407,50 €

2.742,46 €

10,98%

3,81%

26000 - 28000

98.696

2.662.130.526,00 €

26.973,03 €

320.096.631,50 €

3.243,26 €

12,02%

3,71%

28000 - 30000

83.448

2.417.867.420,00 €

28.974,54 €

312.398.855,00 €

3.743,64 €

12,92%

3,62%

30000 - 33000

106.713

3.355.866.517,00 €

31.447,59 €

480.918.780,95 €

4.506,66 €

14,33%

5,57%

33000 - 36000

87.408

3.012.072.961,00 €

34.459,92 €

486.073.536,35 €

5.560,97 €

16,14%

5,63%

36000 - 39000

75.623

2.833.026.805,00 €

37.462,50 €

500.009.881,75 €

6.611,88 €

17,65%

5,80%

39000 - 42000

64.532

2.610.628.571,00 €

40.454,79 €

494.261.999,85 €

7.659,18 €

18,93%

5,73%

42000 - 45000

53.395

2.319.418.440,00 €

43.438,87 €

464.728.954,00 €

8.703,60 €

20,04%

5,39%

45000 - 50000

65.174

3.084.148.828,00 €

47.321,77 €

655.821.089,80 €

10.062,62 €

21,26%

7,60%

50000 - 55000

42.632

2.231.028.761,00 €

52.332,26 €

503.752.066,35 €

11.816,29 €

22,58%

5,84%

55000 - 60000

28.892

1.657.072.464,00 €

57.354,02 €

392.177.362,40 €

13.573,91 €

23,67%

4,55%

60000 - 65000

20.462

1.276.232.918,00 €

62.370,88 €

313.678.521,30 €

15.329,81 €

24,58%

3,64%

65000 -7000 0

15.060

1.014.504.891,00 €

67.364,20 €

257.186.711,85 €

17.077,47 €

25,35%

2,98%

70000 - 75000

11.177

809.124.308,00 €

72.391,90 €

210.543.007,80 €

18.837,17 €

26,02%

2,44%

75000 - 80000

8.455

654.283.557,00 €

77.384,22 €

175.049.672,80 €

20.703,69 €

26,75%

2,03%

80000 - 85000

6.775

558.174.995,00 €

82.387,45 €

153.826.248,00 €

22.704,98 €

27,56%

1,78%

85000 - 90000

5.254

459.249.527,00 €

87.409,50 €

129.846.310,80 €

24.713,80 €

28,27%

1,51%

90000 - 95000

4.251

392.949.169,00 €

92.436,88 €

113.606.917,60 €

26.724,75 €

28,91%

1,32%

95000 - 100000

3.485

339.450.811,00 €

97.403,39 €

100.059.074,40 €

28.711,36 €

29,48%

1,16%

100000 - 11000 0

5.168

541.065.333,00 €

104.695,30 €

163.454.133,20 €

31.628,12 €

30,21%

1,89%

110000 - 12000 0

3.583

411.357.712,00 €

114.808,18 €

127.817.334,80 €

35.673,27 €

31,07%

1,48%

120000 - 13000 0

2.564

319.627.167,00 €

124.659,58 €

101.569.866,80 €

39.613,83 €

31,78%

1,18%

130000 - 14000 0

1.963

264.337.107,00 €

134.659,76 €

85.614.092,80 €

43.613,90 €

32,39%

0,99%

140000 - 15000 0

1.459

211.193.827,00 €

144.752,45 €

69.522.780,80 €

47.650,98 €

32,92%

0,81%

150000 - 16000 0

1.095

169.539.105,00 €

154.830,23 €

56.591.892,00 €

51.682,09 €

33,38%

0,66%

160000 - 17000 0

841

138.567.786,00 €

164.765,50 €

46.806.864,40 €

55.656,20 €

33,78%

0,54%

170000 - 18000 0

657

114.955.436,00 €

174.970,22 €

39.247.924,40 €

59.738,09 €

34,14%

0,45%

180000 - 20000 0

977

185.328.532,00 €

189.691,44 €

64.117.162,80 €

65.626,57 €

34,60%

0,74%

200000 - 22000 0

699

145.931.177,00 €

208.771,35 €

51.207.720,80 €

73.258,54 €

35,09%

0,59%

220000 - 25000 0

719

168.006.213,00 €

233.666,50 €

59.832.735,20 €

83.216,60 €

35,61%

0,69%

177

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

250000 - 28000 0

386

101.922.704,00 €

264.048,46 €

36.812.581,60 €

95.369,38 €

36,12%

0,43%

280000 - 31000 0

300

88.166.433,00 €

293.888,11 €

32.191.573,20 €

107.305,24 €

36,51%

0,37%

310000 - 34000 0

184

59.867.066,00 €

325.364,49 €

22.060.826,40 €

119.895,80 €

36,85%

0,26%

340000 - 37000 0

137

48.620.154,00 €

354.891,64 €

18.043.811,60 €

131.706,65 €

37,11%

0,21%

370000 - 40000 0

96

37.018.491,00 €

385.609,28 €

13.823.396,40 €

143.993,71 €

37,34%

0,16%

400000 - 45000 0

104

44.167.396,00 €

424.686,50 €

16.600.958,40 €

159.624,60 €

37,59%

0,19%

450000 - 50000 0

64

30.409.541,00 €

475.149,08 €

11.507.816,40 €

179.809,63 €

37,84%

0,13%

500000 - 55000 0

48

25.297.078,00 €

527.022,46 €

9.626.831,20 €

200.558,98 €

38,06%

0,11%

550000 - 60000 0

41

23.507.165,00 €

573.345,49 €

8.982.616,00 €

219.088,20 €

38,21%

0,10%

600000 - 65000 0

26

16.309.730,00 €

627.297,31 €

6.257.392,00 €

240.668,92 €

38,37%

0,07%

650000 - 70000 0

17

11.466.899,00 €

674.523,47 €

4.412.509,60 €

259.559,39 €

38,48%

0,05%

700000 - 80000 0

25

18.681.859,00 €

747.274,36 €

7.216.493,60 €

288.659,74 €

38,63%

0,08%

800000 - 90000 0

20

16.845.708,00 €

842.285,40 €

6.533.283,20 €

326.664,16 €

38,78%

0,08%

900000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

1.678.542,02 €

32.397.173,60 €

661.166,81 €

39,39%

0,38%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.252.283,67 €

8.626.924.233,70 €

3.982.926,69 €

10,71%

Περίοδος 2007:
Στοιχεία ΥΠΟΙΚ 2007- Φορολόγηση με κλίμακα 2009 για έτος 2007
Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

0,00 €

0,00%

0,00%

0,00 €

0,00 €

0,00%

0,00%

1.496,94 €

0,00 €

0,00 €

0,00%

0,00%

2.499,43 €

0,00 €

0,00 €

0,00%

0,00%

777.065.386,00 €

3.448,28 €

0,00 €

0,00 €

0,00%

0,00%

207.411

929.436.172,00 €

4.481,13 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

183.463

1.005.574.121,00 €

5.481,07 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

216.016

1.402.778.697,00 €

6.493,86 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

263.143

1.982.344.491,00 €

7.533,34 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

357.941

3.041.814.081,00 €

8.498,09 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

285.360

2.702.779.694,00 €

9.471,47 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

264.596

2.776.442.134,00 €

10.493,14 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

241.548

2.771.990.215,00 €

11.475,94 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

206.200

2.573.133.127,00 €

12.478,82 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

177.029

2.386.056.476,00 €

13.478,34 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

159.296

2.307.765.323,00 €

14.487,28 €

19.405.330,75 €

121,82 €

0,84%

0,20%

15000 - 16000

147.188

2.280.682.654,00 €

15.495,03 €

55.012.663,50 €

373,76 €

2,41%

0,57%

16000 - 17000

140.772

2.319.615.437,00 €

16.477,82 €

87.201.859,25 €

619,45 €

3,76%

0,90%

17000 - 18000

120.619

2.109.639.498,00 €

17.490,11 €

105.243.374,50 €

872,53 €

4,99%

1,09%

18000 - 19000

110.322

2.040.076.211,00 €

18.492,02 €

123.892.052,75 €

1.123,00 €

6,07%

1,28%

19000 - 20000

103.258

2.012.809.471,00 €

19.493,01 €

141.799.367,75 €

1.373,25 €

7,04%

1,46%

20000 - 22000

183.498

3.848.293.238,00 €

20.971,85 €

319.830.309,50 €

1.742,96 €

8,31%

3,30%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ 2007

0-0

315.365

0,00 €

0,00 €

0,00 €

0 - 1000

156.576

69.388.362,00 €

443,16 €

1000 - 2000

142.521

213.344.978,00 €

2000 - 3000

149.619

373.961.542,00 €

3000 - 4000

225.349

4000 - 5000

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2007

Ατομικό
εισόδημα 2007

178

2007 φόρος

Ατομικός Φόρος
2007

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

22000 - 24000

152.128

3.494.558.515,00 €

22.971,17 €

341.191.628,75 €

2.242,79 €

9,76%

3,52%

24000 - 26000

131.244

3.276.574.424,00 €

24.965,52 €

359.789.606,00 €

2.741,38 €

10,98%

3,71%

26000 - 28000

107.774

2.906.854.709,00 €

26.971,76 €

349.504.677,25 €

3.242,94 €

12,02%

3,61%

28000 - 30000

90.875

2.632.707.961,00 €

28.970,65 €

340.114.490,25 €

3.742,66 €

12,92%

3,51%

30000 - 33000

114.251

3.593.374.022,00 €

31.451,58 €

515.049.407,70 €

4.508,05 €

14,33%

5,32%

33000 - 36000

95.637

3.294.722.289,00 €

34.450,29 €

531.512.301,15 €

5.557,60 €

16,13%

5,49%

36000 - 39000

80.833

3.028.286.832,00 €

37.463,50 €

534.485.891,20 €

6.612,22 €

17,65%

5,52%

39000 - 42000

69.671

2.818.908.799,00 €

40.460,29 €

533.756.579,65 €

7.661,10 €

18,93%

5,51%

42000 - 45000

59.536

2.587.287.127,00 €

43.457,52 €

518.566.494,45 €

8.710,13 €

20,04%

5,35%

45000 - 50000

74.444

3.523.870.562,00 €

47.335,86 €

749.468.696,70 €

10.067,55 €

21,27%

7,74%

50000 - 55000

49.384

2.584.510.036,00 €

52.334,97 €

583.582.512,60 €

11.817,24 €

22,58%

6,03%

55000 - 60000

33.514

1.922.402.378,00 €

57.361,17 €

454.999.832,30 €

13.576,41 €

23,67%

4,70%

60000 - 65000

24.141

1.506.106.551,00 €

62.387,91 €

370.220.792,85 €

15.335,77 €

24,58%

3,82%

65000 -7000 0

17.800

1.199.364.008,00 €

67.380,00 €

304.077.402,80 €

17.083,00 €

25,35%

3,14%

70000 - 75000

13.141

951.096.249,00 €

72.376,25 €

247.467.187,15 €

18.831,69 €

26,02%

2,55%

75000 - 80000

10.118

783.111.014,00 €

77.397,81 €

209.534.905,60 €

20.709,12 €

26,76%

2,16%

80000 - 85000

7.824

644.780.230,00 €

82.410,56 €

177.716.092,00 €

22.714,22 €

27,56%

1,83%

85000 - 90000

6.317

552.024.713,00 €

87.387,16 €

156.060.635,20 €

24.704,87 €

28,27%

1,61%

90000 - 95000

5.108

472.155.298,00 €

92.434,47 €

136.505.119,20 €

26.723,79 €

28,91%

1,41%

95000 - 100000

4.197

408.900.593,00 €

97.426,87 €

120.540.987,20 €

28.720,75 €

29,48%

1,24%

100000 - 11000 0

6.177

646.628.924,00 €

104.683,33 €

195.337.319,60 €

31.623,33 €

30,21%

2,02%

110000 - 12000 0

4.226

484.712.461,00 €

114.697,70 €

150.568.484,40 €

35.629,08 €

31,06%

1,55%

120000 - 13000 0

3.073

383.471.983,00 €

124.787,50 €

121.890.543,20 €

39.665,00 €

31,79%

1,26%

130000 - 14000 0

2.308

310.981.867,00 €

134.740,84 €

100.735.746,80 €

43.646,34 €

32,39%

1,04%

140000 - 15000 0

1.795

260.038.892,00 €

144.868,46 €

85.616.806,80 €

47.697,39 €

32,92%

0,88%

150000 - 16000 0

1.382

213.875.961,00 €

154.758,29 €

71.384.884,40 €

51.653,32 €

33,38%

0,74%

160000 - 17000 0

1.046

172.417.757,00 €

164.835,33 €

58.245.602,80 €

55.684,13 €

33,78%

0,60%

170000 - 18000 0

817

142.925.595,00 €

174.939,53 €

48.795.988,00 €

59.725,81 €

34,14%

0,50%

180000 - 20000 0

1.223

231.930.267,00 €

189.640,45 €

80.236.356,80 €

65.606,18 €

34,60%

0,83%

200000 - 22000 0

819

171.274.448,00 €

209.126,31 €

60.115.029,20 €

73.400,52 €

35,10%

0,62%

220000 - 25000 0

772

180.938.750,00 €

234.376,62 €

64.462.500,00 €

83.500,65 €

35,63%

0,67%

250000 - 28000 0

471

123.841.619,00 €

262.933,37 €

44.708.897,60 €

94.923,35 €

36,10%

0,46%

280000 - 31000 0

309

90.761.845,00 €

293.727,65 €

33.137.488,00 €

107.241,06 €

36,51%

0,34%

310000 - 34000 0

240

77.724.775,00 €

323.853,23 €

28.629.910,00 €

119.291,29 €

36,83%

0,30%

340000 - 37000 0

152

53.814.697,00 €

354.044,06 €

19.967.878,80 €

131.367,62 €

37,10%

0,21%

370000 - 40000 0

123

47.366.648,00 €

385.094,70 €

17.685.909,20 €

143.787,88 €

37,34%

0,18%

400000 - 45000 0

126

53.313.792,00 €

423.125,33 €

20.034.016,80 €

159.000,13 €

37,58%

0,21%

450000 - 50000 0

94

44.526.415,00 €

473.685,27 €

16.847.066,00 €

179.224,11 €

37,84%

0,17%

500000 - 55000 0

46

24.094.062,00 €

523.783,96 €

9.166.124,80 €

199.263,58 €

38,04%

0,09%

550000 - 60000 0

42

24.116.356,00 €

574.198,95 €

9.216.042,40 €

219.429,58 €

38,21%

0,10%

600000 - 65000 0

31

19.315.632,00 €

623.084,90 €

7.408.502,80 €

238.983,96 €

38,35%

0,08%

650000 - 70000 0

20

13.518.273,00 €

675.913,65 €

5.202.309,20 €

260.115,46 €

38,48%

0,05%

700000 - 80000 0

30

22.248.379,00 €

741.612,63 €

8.591.851,60 €

286.395,05 €

38,62%

0,09%

800000 - 90000 0

19

16.188.581,00 €

852.030,58 €

6.280.682,40 €

330.562,23 €

38,80%

0,06%

900000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

1.511.433,08 €

35.065.070,80 €

594.323,23 €

39,32%

0,36%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

11.078.051,16 €

9.685.861.210,40 €

3.913.270,33 €

11,26%

179

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2008:
Στοιχεία ΥΠΟΙΚ 2007- Φορολόγηση με κλίμακα 2009 για έτος 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2008

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2008

2008 φόρος

Ατομικός Φόρος
2008

Ποσοστ
ό Φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00 €

0,00 €

0,00%

0,00%

65.711.082,00 €

437,42 €

0,00 €

0,00 €

0,00%

0,00%

192.081.699,00 €

1.493,21 €

0,00 €

0,00 €

0,00%

0,00%

340.789.164,00 €

2.502,38 €

0,00 €

0,00 €

0,00%

0,00%

642.720.179,00 €

3.555,97 €

0,00 €

0,00 €

0,00%

0,00%

201.600

905.037.194,00 €

4.489,27 €

0,00 €

0,00 €

0,00%

0,00%

185.568

1.016.224.027,00 €

5.476,29 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

174.117

1.129.800.892,00 €

6.488,75 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

212.066

1.588.625.788,00 €

7.491,19 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

320.149

2.728.333.284,00 €

8.522,07 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

320.420

3.043.290.103,00 €

9.497,82 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

271.825

2.848.537.126,00 €

10.479,31 €

0,00 €

0,00 €

0,00%

0,00%

0-0

319.174

0 - 1000

150.225

1000 - 2000

128.637

2000 - 3000

136.186

3000 - 4000

180.744

4000 - 5000
5000 - 6000

0,00 €

Ατομικό
εισόδημα 2008

11000 -1200 0

251.968

2.897.255.238,00 €

11.498,50 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

226.786

2.829.067.259,00 €

12.474,61 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

191.749

2.585.238.899,00 €

13.482,41 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

169.309

2.452.944.020,00 €

14.487,97 €

20.654.505,00 €

121,99 €

0,84%

0,18%

15000 - 16000

152.481

2.362.542.119,00 €

15.494,01 €

56.952.029,75 €

373,50 €

2,41%

0,51%

16000 - 17000

147.331

2.429.036.537,00 €

16.486,93 €

91.600.634,25 €

621,73 €

3,77%

0,82%

17000 - 18000

130.740

2.286.976.626,00 €

17.492,55 €

114.154.156,50 €

873,14 €

4,99%

1,02%

18000 - 19000

117.395

2.170.707.607,00 €

18.490,63 €

131.794.401,75 €

1.122,66 €

6,07%

1,18%

19000 - 20000

106.413

2.074.260.797,00 €

19.492,55 €

146.119.699,25 €

1.373,14 €

7,04%

1,31%

20000 - 22000

191.713

4.021.421.543,00 €

20.976,26 €

334.359.885,75 €

1.744,06 €

8,31%

2,99%

22000 - 24000

163.769

3.761.807.310,00 €

22.970,20 €

367.260.327,50 €

2.242,55 €

9,76%

3,28%

24000 - 26000

139.265

3.477.745.825,00 €

24.972,15 €

382.008.956,25 €

2.743,04 €

10,98%

3,41%

26000 - 28000

118.947

3.207.918.991,00 €

26.969,31 €

385.665.247,75 €

3.242,33 €

12,02%

3,45%

28000 - 30000

101.055

2.928.411.245,00 €

28.978,39 €

378.410.311,25 €

3.744,60 €

12,92%

3,38%

30000 - 33000

124.437

3.913.817.110,00 €

31.452,20 €

560.995.488,50 €

4.508,27 €

14,33%

5,01%

33000 - 36000

104.612

3.605.113.492,00 €

34.461,76 €

581.811.722,20 €

5.561,62 €

16,14%

5,20%

36000 - 39000

88.011

3.297.085.535,00 €

37.462,20 €

581.908.437,25 €

6.611,77 €

17,65%

5,20%

39000 - 42000

76.800

3.107.609.847,00 €

40.463,67 €

588.463.446,45 €

7.662,28 €

18,94%

5,26%

42000 - 45000

65.894

2.863.919.631,00 €

43.462,53 €

574.060.870,85 €

8.711,88 €

20,04%

5,13%

45000 - 50000

86.517

4.097.461.554,00 €

47.360,19 €

871.751.043,90 €

10.076,07 €

21,28%

7,79%

50000 - 55000

59.727

3.125.882.733,00 €

52.336,18 €

705.833.456,55 €

11.817,66 €

22,58%

6,31%

55000 - 60000

41.357

2.372.138.753,00 €

57.357,61 €

561.428.063,55 €

13.575,16 €

23,67%

5,02%

60000 - 65000

29.749

1.855.375.491,00 €

62.367,66 €

456.012.921,85 €

15.328,68 €

24,58%

4,07%

65000 -7000 0

22.042

1.485.364.640,00 €

67.387,92 €

376.604.624,00 €

17.085,77 €

25,35%

3,36%

70000 - 75000

16.693

1.208.552.560,00 €

72.398,76 €

314.488.896,00 €

18.839,57 €

26,02%

2,81%

75000 - 80000

12.780

989.126.839,00 €

77.396,47 €

264.655.735,60 €

20.708,59 €

26,76%

2,36%

80000 - 85000

9.889

814.887.369,00 €

82.403,41 €

224.592.697,60 €

22.711,37 €

27,56%

2,01%

85000 - 90000

7.835

684.947.860,00 €

87.421,55 €

193.670.394,00 €

24.718,62 €

28,28%

1,73%

90000 - 95000

6.236

576.095.548,00 €

92.382,22 €

166.519.219,20 €

26.702,89 €

28,90%

1,49%

95000 - 100000

5.220

508.685.769,00 €

97.449,38 €

149.969.307,60 €

28.729,75 €

29,48%

1,34%

100000 - 11000 0

7.740

810.745.998,00 €

104.747,54 €

244.963.399,20 €

31.649,02 €

30,21%

2,19%

180

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

110000 - 12000 0

5.282

605.904.580,00 €

114.711,20 €

188.221.332,00 €

35.634,48 €

31,06%

1,68%

120000 - 13000 0

3.824

477.028.660,00 €

124.745,99 €

151.615.464,00 €

39.648,40 €

31,78%

1,35%

130000 - 14000 0

2.895

390.250.756,00 €

134.801,64 €

126.426.552,40 €

43.670,66 €

32,40%

1,13%

140000 - 15000 0

2.097

303.785.981,00 €

144.866,94 €

100.020.142,40 €

47.696,78 €

32,92%

0,89%

150000 - 16000 0

1.575

243.766.260,00 €

154.772,23 €

81.362.754,00 €

51.658,89 €

33,38%

0,73%

160000 - 17000 0

1.278

210.523.895,00 €

164.729,18 €

71.110.058,00 €

55.641,67 €

33,78%

0,64%

170000 - 18000 0

1.011

176.833.268,00 €

174.909,27 €

60.370.557,20 €

59.713,71 €

34,14%

0,54%

180000 - 20000 0

1.459

276.166.059,00 €

189.284,48 €

95.511.673,60 €

65.463,79 €

34,58%

0,85%

200000 - 22000 0

1.022

214.129.122,00 €

209.519,69 €

75.176.148,80 €

73.557,88 €

35,11%

0,67%

220000 - 25000 0

994

232.266.801,00 €

233.668,81 €

82.718.220,40 €

83.217,53 €

35,61%

0,74%

250000 - 28000 0

628

165.399.593,00 €

263.375,15 €

59.722.837,20 €

95.100,06 €

36,11%

0,53%

280000 - 31000 0

404

118.692.323,00 €

293.792,88 €

43.335.929,20 €

107.267,15 €

36,51%

0,39%

310000 - 34000 0

306

99.288.612,00 €

324.472,59 €

36.578.944,80 €

119.539,04 €

36,84%

0,33%

340000 - 37000 0

210

74.108.869,00 €

352.899,38 €

27.491.047,60 €

130.909,75 €

37,10%

0,25%

370000 - 40000 0

130

49.947.715,00 €

384.213,19 €

18.646.586,00 €

143.435,28 €

37,33%

0,17%

400000 - 45000 0

153

64.535.866,00 €

421.803,05 €

24.246.096,40 €

158.471,22 €

37,57%

0,22%

450000 - 50000 0

102

48.294.576,00 €

473.476,24 €

18.272.330,40 €

179.140,49 €

37,84%

0,16%

500000 - 55000 0

97

50.564.013,00 €

521.278,48 €

19.231.355,20 €

198.261,39 €

38,03%

0,17%

550000 - 60000 0

40

23.138.078,00 €

578.451,95 €

8.845.231,20 €

221.130,78 €

38,23%

0,08%

600000 - 65000 0

39

24.238.109,00 €

621.489,97 €

9.295.493,60 €

238.345,99 €

38,35%

0,08%

650000 - 70000 0

28

18.779.043,00 €

670.680,11 €

7.224.617,20 €

258.022,04 €

38,47%

0,06%

700000 - 80000 0

37

27.824.362,00 €

752.009,78 €

10.750.494,80 €

290.553,91 €

38,64%

0,10%

800000 - 90000 0

29

24.340.712,00 €

839.334,90 €

9.439.034,80 €

325.483,96 €

38,78%

0,08%

900000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

1.360.456,22 €

39.511.004,00 €

533.932,49 €

39,25%

0,35%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

10.916.754,72 €

11.191.833.784,50 €

3.848.699,05 €

11,99%

Περίοδος 2009:
Στοιχεία ΥΠΟΙΚ 2009- Φορολόγηση με κλίμακα 2009 για έτος 2009
Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

0,00 €

0,00%

0,00%

0,00 €

0,00 €

0,00%

0,00%

1.501,91 €

0,00 €

0,00 €

0,00%

0,00%

328.106.262,00 €

2.502,74 €

0,00 €

0,00 €

0,00%

0,00%

489.741.861,00 €

3.498,73 €

0,00 €

0,00 €

0,00%

0,00%

232.393

1.054.733.996,00 €

4.538,58 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

243.711

1.349.051.694,00 €

5.535,46 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

223.414

1.451.098.313,00 €

6.495,11 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

225.963

1.688.347.954,00 €

7.471,79 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

228.554

1.942.784.930,00 €

8.500,33 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

244.417

2.321.570.629,00 €

9.498,40 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

262.126

2.749.780.646,00 €

10.490,30 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

248.096

2.851.868.129,00 €

11.495,02 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

220.305

2.749.780.280,00 €

12.481,70 €

0,00 €

0,00 €

0,00%

0,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2009

0-0

331.315

0,00 €

0,00 €

0,00 €

0 - 1000

148.699

64.789.761,00 €

435,71 €

1000 - 2000

124.625

187.175.892,00 €

2000 - 3000

131.099

3000 - 4000

139.977

4000 - 5000

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2009

Ατομικό
εισόδημα 2009

181

2009 φόρος

Ατομικός Φόρος
2009

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

13000 - 14000

190.988

2.574.501.876,00 €

13.479,91 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

169.433

2.455.340.998,00 €

14.491,52 €

20.819.749,50 €

122,88 €

0,85%

0,17%

15000 - 16000

157.059

2.432.505.216,00 €

15.487,84 €

58.419.804,00 €

371,96 €

2,40%

0,47%

16000 - 17000

146.431

2.414.317.712,00 €

16.487,75 €

91.070.928,00 €

621,94 €

3,77%

0,73%

17000 - 18000

133.749

2.339.659.178,00 €

17.492,91 €

116.793.294,50 €

873,23 €

4,99%

0,94%

18000 - 19000

121.157

2.240.303.571,00 €

18.490,91 €

136.026.392,75 €

1.122,73 €

6,07%

1,10%

19000 - 20000

109.553

2.135.499.210,00 €

19.492,84 €

150.439.302,50 €

1.373,21 €

7,04%

1,21%

20000 - 22000

194.584

4.081.421.718,00 €

20.975,11 €

339.311.429,50 €

1.743,78 €

8,31%

2,74%

22000 - 24000

169.371

3.891.581.360,00 €

22.976,67 €

380.096.840,00 €

2.244,17 €

9,77%

3,07%

24000 - 26000

145.187

3.624.952.540,00 €

24.967,47 €

398.083.635,00 €

2.741,87 €

10,98%

3,21%

26000 - 28000

127.804

3.448.168.106,00 €

26.980,13 €

414.728.026,50 €

3.245,03 €

12,03%

3,35%

28000 - 30000

109.553

3.174.038.746,00 €

28.972,63 €

410.074.186,50 €

3.743,16 €

12,92%

3,31%

30000 - 33000

136.579

4.294.673.724,00 €

31.444,61 €

615.372.303,40 €

4.505,61 €

14,33%

4,96%

33000 - 36000

112.237

3.866.787.716,00 €

34.451,99 €

623.835.200,60 €

5.558,20 €

16,13%

5,03%

36000 - 39000

94.957

3.556.481.627,00 €

37.453,60 €

627.548.069,45 €

6.608,76 €

17,65%

5,06%

39000 - 42000

81.252

3.287.971.769,00 €

40.466,35 €

622.652.119,15 €

7.663,22 €

18,94%

5,02%

42000 - 45000

70.552

3.066.527.596,00 €

43.464,79 €

614.696.658,60 €

8.712,68 €

20,05%

4,96%

45000 - 50000

97.046

4.598.372.750,00 €

47.383,43 €

978.631.462,50 €

10.084,20 €

21,28%

7,90%

50000 - 55000

70.127

3.671.159.828,00 €

52.350,16 €

829.080.439,80 €

11.822,56 €

22,58%

6,69%

55000 - 60000

48.480

2.780.768.603,00 €

57.359,09 €

658.149.011,05 €

13.575,68 €

23,67%

5,31%

60000 - 65000

34.660

2.161.709.230,00 €

62.368,99 €

531.308.230,50 €

15.329,15 €

24,58%

4,29%

65000 -7000 0

25.653

1.728.486.853,00 €

67.379,52 €

438.225.898,55 €

17.082,83 €

25,35%

3,54%

70000 - 75000

19.418

1.405.613.890,00 €

72.387,16 €

365.747.861,50 €

18.835,51 €

26,02%

2,95%

75000 - 80000

15.113

1.169.535.055,00 €

77.386,03 €

312.905.772,00 €

20.704,41 €

26,75%

2,52%

80000 - 85000

11.626

958.015.912,00 €

82.402,88 €

264.039.864,80 €

22.711,15 €

27,56%

2,13%

85000 - 90000

9.145

799.171.271,00 €

87.388,88 €

225.932.258,40 €

24.705,55 €

28,27%

1,82%

90000 - 95000

7.119

657.835.886,00 €

92.405,66 €

190.164.604,40 €

26.712,26 €

28,91%

1,53%

95000 - 100000

5.938

578.366.547,00 €

97.400,90 €

170.482.118,80 €

28.710,36 €

29,48%

1,38%

100000 - 11000 0

8.862

927.592.296,00 €

104.670,76 €

280.201.418,40 €

31.618,30 €

30,21%

2,26%

110000 - 12000 0

6.163

707.354.928,00 €

114.774,45 €

219.771.221,20 €

35.659,78 €

31,07%

1,77%

120000 - 13000 0

4.307

537.344.372,00 €

124.760,71 €

170.790.998,80 €

39.654,28 €

31,78%

1,38%

130000 - 14000 0

3.144

423.602.955,00 €

134.733,76 €

137.215.182,00 €

43.643,51 €

32,39%

1,11%

140000 - 15000 0

2.421

350.462.635,00 €

144.759,45 €

115.369.804,00 €

47.653,78 €

32,92%

0,93%

150000 - 16000 0

1.827

282.787.621,00 €

154.782,50 €

94.388.298,40 €

51.663,00 €

33,38%

0,76%

160000 - 17000 0

1.417

233.679.594,00 €

164.911,50 €

78.947.587,60 €

55.714,60 €

33,78%

0,64%

170000 - 18000 0

1.138

198.801.711,00 €

174.693,95 €

67.856.184,40 €

59.627,58 €

34,13%

0,55%

180000 - 20000 0

1.626

308.053.789,00 €

189.454,97 €

106.555.015,60 €

65.531,99 €

34,59%

0,86%

200000 - 22000 0

1.095

229.061.217,00 €

209.188,33 €

80.400.736,80 €

73.425,33 €

35,10%

0,65%

220000 - 25000 0

1.077

251.359.375,00 €

233.388,46 €

89.504.500,00 €

83.105,39 €

35,61%

0,72%

250000 - 28000 0

724

190.902.961,00 €

263.678,12 €

68.940.184,40 €

95.221,25 €

36,11%

0,56%

280000 - 31000 0

439

129.110.105,00 €

294.100,47 €

47.144.292,00 €

107.390,19 €

36,51%

0,38%

310000 - 34000 0

316

102.404.281,00 €

324.064,18 €

37.722.712,40 €

119.375,67 €

36,84%

0,30%

340000 - 37000 0

243

85.985.790,00 €

353.850,99 €

31.903.566,00 €

131.290,40 €

37,10%

0,26%

370000 - 40000 0

168

64.309.710,00 €

382.795,89 €

24.001.884,00 €

142.868,36 €

37,32%

0,19%

400000 - 45000 0

179

75.497.173,00 €

421.771,92 €

28.364.119,20 €

158.458,77 €

37,57%

0,23%

450000 - 50000 0

123

58.309.014,00 €

474.057,02 €

22.062.855,60 €

179.372,81 €

37,84%

0,18%

500000 - 55000 0

100

52.268.481,00 €

522.684,81 €

19.882.392,40 €

198.823,92 €

38,04%

0,16%

550000 - 60000 0

57

32.782.472,00 €

575.131,09 €

12.528.738,80 €

219.802,44 €

38,22%

0,10%

182

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

600000 - 65000 0

39

24.306.230,00 €

623.236,67 €

9.322.742,00 €

239.044,67 €

38,36%

0,08%

650000 - 70000 0

34

22.934.345,00 €

674.539,56 €

8.825.238,00 €

259.565,82 €

38,48%

0,07%

700000 - 80000 0

38

28.370.360,00 €

746.588,42 €

10.958.644,00 €

288.385,37 €

38,63%

0,09%

800000 - 90000 0

25

21.078.155,00 €

843.126,20 €

8.175.012,00 €

327.000,48 €

38,78%

0,07%

900000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

1.366.670,93 €

39.158.541,20 €

536.418,37 €

39,25%

0,32%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

10.924.650,62 €

12.394.627.331,45 €

3.851.842,15 €

12,64%

Περίοδος 2010:
Στοιχεία ΥΠΟΙΚ 2010- Φορολόγηση με κλίμακα 2009 για έτος 2010
Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

0,00 €

0,00%

0,00%

0,00 €

0,00 €

0,00%

0,00%

1.498,80 €

0,00 €

0,00 €

0,00%

0,00%

2.505,51 €

0,00 €

0,00 €

0,00%

0,00%

515.275.992,00 €

3.495,53 €

0,00 €

0,00 €

0,00%

0,00%

230.389

1.051.225.002,00 €

4.562,83 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

242.338

1.343.679.107,00 €

5.544,65 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

219.724

1.425.745.630,00 €

6.488,80 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

224.478

1.677.261.559,00 €

7.471,83 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

210.548

1.787.119.781,00 €

8.487,94 €

0,00 €

0,00 €

0,00%

0,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2010

0-0

379.650

0,00 €

0,00 €

0,00 €

0 - 1000

153.278

67.226.612,00 €

438,59 €

1000 - 2000

126.525

189.636.284,00 €

2000 - 3000

134.862

337.897.980,00 €

3000 - 4000

147.410

4000 - 5000

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2010

Ατομικό
εισόδημα 2010

2010 φόρος

Ατομικός Φόρος
2010

9000 - 10000

220.193

2.092.417.221,00 €

9.502,65 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

250.681

2.629.982.010,00 €

10.491,35 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

236.940

2.723.148.000,00 €

11.492,99 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

211.526

2.640.947.247,00 €

12.485,21 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

187.958

2.534.090.070,00 €

13.482,21 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

167.609

2.428.963.340,00 €

14.491,84 €

20.609.335,00 €

122,96 €

0,85%

0,16%

15000 - 16000

154.668

2.396.185.562,00 €

15.492,45 €

57.708.390,50 €

373,11 €

2,41%

0,44%

16000 - 17000

147.534

2.431.521.073,00 €

16.481,09 €

91.511.268,25 €

620,27 €

3,76%

0,70%

17000 - 18000

130.673

2.286.162.889,00 €

17.495,30 €

114.185.222,25 €

873,82 €

4,99%

0,87%

18000 - 19000

124.191

2.296.588.721,00 €

18.492,39 €

139.478.680,25 €

1.123,10 €

6,07%

1,07%

19000 - 20000

110.880

2.161.557.957,00 €

19.494,57 €

152.309.489,25 €

1.373,64 €

7,05%

1,16%

20000 - 22000

198.014

4.153.150.219,00 €

20.974,02 €

345.238.554,75 €

1.743,51 €

8,31%

2,64%

22000 - 24000

171.027

3.929.481.860,00 €

22.975,80 €

383.775.965,00 €

2.243,95 €

9,77%

2,93%

24000 - 26000

148.318

3.703.623.198,00 €

24.970,83 €

406.792.799,50 €

2.742,71 €

10,98%

3,11%

26000 - 28000

128.354

3.463.557.581,00 €

26.984,41 €

416.650.395,25 €

3.246,10 €

12,03%

3,19%

28000 - 30000

114.384

3.314.768.959,00 €

28.979,31 €

428.348.239,75 €

3.744,83 €

12,92%

3,27%

30000 - 33000

140.968

4.432.396.565,00 €

31.442,57 €

635.046.797,75 €

4.504,90 €

14,33%

4,85%

33000 - 36000

115.882

3.992.335.265,00 €

34.451,73 €

644.084.342,75 €

5.558,11 €

16,13%

4,92%

36000 - 39000

97.105

3.637.400.335,00 €

37.458,42 €

641.907.617,25 €

6.610,45 €

17,65%

4,91%

39000 - 42000

83.690

3.385.747.465,00 €

40.455,82 €

641.026.612,75 €

7.659,54 €

18,93%

4,90%

42000 - 45000

72.346

3.144.862.178,00 €

43.469,75 €

630.452.762,30 €

8.714,41 €

20,05%

4,82%

45000 - 50000

101.407

4.807.080.817,00 €

47.403,84 €

1.023.332.785,95 €

10.091,34 €

21,29%

7,82%

50000 - 55000

76.691

4.015.812.261,00 €

52.363,54 €

907.042.791,35 €

11.827,24 €

22,59%

6,93%

183

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

55000 - 60000

53.832

3.087.253.068,00 €

57.349,77 €

730.630.573,80 €

13.572,42 €

23,67%

5,59%

60000 - 65000

38.331

2.390.570.265,00 €

62.366,50 €

587.548.092,75 €

15.328,27 €

24,58%

4,49%

65000 -7000 0

28.540

1.923.623.558,00 €

67.400,97 €

487.758.245,30 €

17.090,34 €

25,36%

3,73%

70000 - 75000

21.415

1.550.133.654,00 €

72.385,41 €

403.349.278,90 €

18.834,90 €

26,02%

3,08%

75000 - 80000

16.370

1.266.890.530,00 €

77.390,99 €

338.963.712,00 €

20.706,40 €

26,76%

2,59%

80000 - 85000

12.709

1.046.845.785,00 €

82.370,43 €

288.471.064,00 €

22.698,17 €

27,56%

2,21%

85000 - 90000

10.046

878.049.393,00 €

87.402,89 €

248.248.257,20 €

24.711,15 €

28,27%

1,90%

90000 - 95000

8.175

755.453.317,00 €

92.410,19 €

218.387.576,80 €

26.714,08 €

28,91%

1,67%

95000 - 100000

6.555

638.477.439,00 €

97.403,12 €

188.202.225,60 €

28.711,25 €

29,48%

1,44%

100000 - 11000 0

9.803

1.025.841.667,00 €

104.645,69 €

309.855.916,80 €

31.608,27 €

30,21%

2,37%

110000 - 12000 0

6.845

784.889.060,00 €

114.666,04 €

243.794.374,00 €

35.616,42 €

31,06%

1,86%

120000 - 13000 0

4.804

599.249.928,00 €

124.739,79 €

190.458.971,20 €

39.645,91 €

31,78%

1,46%

130000 - 14000 0

3.535

476.444.116,00 €

134.779,10 €

154.343.896,40 €

43.661,64 €

32,39%

1,18%

140000 - 15000 0

2.633

381.341.341,00 €

144.831,50 €

125.548.286,40 €

47.682,60 €

32,92%

0,96%

150000 - 16000 0

1.944

300.994.815,00 €

154.832,72 €

100.471.926,00 €

51.683,09 €

33,38%

0,77%

160000 - 17000 0

1.562

257.528.977,00 €

164.871,30 €

87.001.090,80 €

55.698,52 €

33,78%

0,67%

170000 - 18000 0

1.187

207.552.661,00 €

174.854,81 €

70.854.314,40 €

59.691,92 €

34,14%

0,54%

180000 - 20000 0

1.749

330.981.495,00 €

189.240,42 €

114.465.348,00 €

65.446,17 €

34,58%

0,88%

200000 - 22000 0

1.162

243.293.488,00 €

209.374,77 €

85.406.895,20 €

73.499,91 €

35,10%

0,65%

220000 - 25000 0

1.103

257.635.107,00 €

233.576,71 €

91.748.292,80 €

83.180,68 €

35,61%

0,70%

250000 - 28000 0

728

192.006.767,00 €

263.745,56 €

69.340.706,80 €

95.248,22 €

36,11%

0,53%

280000 - 31000 0

458

134.479.994,00 €

293.624,44 €

49.097.497,60 €

107.199,78 €

36,51%

0,38%

310000 - 34000 0

291

94.303.325,00 €

324.066,41 €

34.738.580,00 €

119.376,56 €

36,84%

0,27%

340000 - 37000 0

203

71.951.774,00 €

354.442,24 €

26.699.959,60 €

131.526,89 €

37,11%

0,20%

370000 - 40000 0

190

72.905.257,00 €

383.711,88 €

27.214.602,80 €

143.234,75 €

37,33%

0,21%

400000 - 45000 0

190

80.131.819,00 €

421.746,42 €

30.105.227,60 €

158.448,57 €

37,57%

0,23%

450000 - 50000 0

122

57.567.985,00 €

471.868,73 €

21.776.694,00 €

178.497,49 €

37,83%

0,17%

500000 - 55000 0

57

29.764.281,00 €

522.180,37 €

11.321.462,40 €

198.622,15 €

38,04%

0,09%

550000 - 60000 0

50

28.785.076,00 €

575.701,52 €

11.001.530,40 €

220.030,61 €

38,22%

0,08%

600000 - 65000 0

24

14.913.259,00 €

621.385,79 €

5.719.303,60 €

238.304,32 €

38,35%

0,04%

650000 - 70000 0

27

18.105.977,00 €

670.591,74 €

6.965.640,80 €

257.986,70 €

38,47%

0,05%

700000 - 80000 0

29

21.394.067,00 €

737.726,45 €

8.260.376,80 €

284.840,58 €

38,61%

0,06%

800000 - 90000 0

19

15.959.106,00 €

839.952,95 €

6.188.892,40 €

325.731,18 €

38,78%

0,05%

900000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

1.399.597,69 €

26.929.864,80 €

549.589,08 €

39,27%

0,21%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

10.939.061,88 €

13.080.370.727,80 €

3.857.592,98 €

13,04%

Περίοδος 2011:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2009 για έτος 2011
Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ
ΛΟΓΙ Α

0,00 €

0,00%

0,00%

0,00 €

0,00 €

0,00%

0,00%

1.494,36 €

0,00 €

0,00 €

0,00%

0,00%

342.843.804,00 €

2.505,53 €

0,00 €

0,00 €

0,00%

0,00%

527.926.406,00 €

3.496,20 €

0,00 €

0,00 €

0,00%

0,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2011

0-0

426.255

0,00 €

0,00 €

0,00 €

0 - 1000

153.890

67.997.144,00 €

441,86 €

1000 - 2000

129.675

193.781.649,00 €

2000 - 3000

136.835

3000 - 4000

151.000

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2011

Ατομικό
εισόδημα 2011

184

2011 φόρος

Ατομικός Φόρος
2011

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

4000 - 5000

219.516

1.006.146.290,00 €

4.583,48 €

0,00 €

0,00 €

0,00%

0,00%

5000 - 6000

257.232

1.422.439.133,00 €

5.529,79 €

0,00 €

0,00 €

0,00%

0,00%

6000 - 7000

230.069

1.491.507.448,00 €

6.482,87 €

0,00 €

0,00 €

0,00%

0,00%

7000 - 8000

227.960

1.703.632.690,00 €

7.473,38 €

0,00 €

0,00 €

0,00%

0,00%

8000 - 9000

204.219

1.733.102.338,00 €

8.486,49 €

0,00 €

0,00 €

0,00%

0,00%

9000 - 10000

195.752

1.861.965.323,00 €

9.511,86 €

0,00 €

0,00 €

0,00%

0,00%

10000 - 11000

228.399

2.396.613.037,00 €

10.493,10 €

0,00 €

0,00 €

0,00%

0,00%

11000 -1200 0

221.486

2.546.110.072,00 €

11.495,58 €

0,00 €

0,00 €

0,00%

0,00%

12000 - 13000

203.506

2.541.577.782,00 €

12.488,96 €

0,00 €

0,00 €

0,00%

0,00%

13000 - 14000

187.760

2.533.683.286,00 €

13.494,27 €

0,00 €

0,00 €

0,00%

0,00%

14000 - 15000

182.441

2.644.547.892,00 €

14.495,36 €

22.593.473,00 €

123,84 €

0,85%

0,18%

15000 - 16000

160.929

2.493.425.741,00 €

15.493,95 €

60.104.935,25 €

373,49 €

2,41%

0,48%

16000 - 17000

150.921

2.489.170.610,00 €

16.493,20 €

94.069.152,50 €

623,30 €

3,78%

0,75%

17000 - 18000

136.749

2.392.563.782,00 €

17.496,02 €

119.519.445,50 €

874,01 €

5,00%

0,95%

18000 - 19000

123.890

2.290.933.726,00 €

18.491,68 €

139.118.431,50 €

1.122,92 €

6,07%

1,10%

19000 - 20000

112.332

2.189.697.401,00 €

19.493,09 €

154.262.350,25 €

1.373,27 €

7,04%

1,22%

20000 - 22000

199.101

4.175.706.792,00 €

20.972,81 €

347.073.198,00 €

1.743,20 €

8,31%

2,76%

22000 - 24000

169.470

3.892.784.228,00 €

22.970,34 €

380.051.057,00 €

2.242,59 €

9,76%

3,02%

24000 - 26000

146.301

3.654.377.960,00 €

24.978,49 €

401.540.990,00 €

2.744,62 €

10,99%

3,19%

26000 - 28000

127.973

3.452.389.290,00 €

26.977,48 €

415.191.822,50 €

3.244,37 €

12,03%

3,30%

28000 - 30000

109.241

3.165.108.581,00 €

28.973,63 €

408.933.645,25 €

3.743,41 €

12,92%

3,25%

30000 - 33000

138.959

4.370.476.652,00 €

31.451,56 €

626.433.328,20 €

4.508,04 €

14,33%

4,97%

33000 - 36000

116.225

4.006.011.675,00 €

34.467,73 €

646.641.586,25 €

5.563,70 €

16,14%

5,13%

36000 - 39000

98.653

3.695.149.341,00 €

37.456,03 €

652.057.769,35 €

6.609,61 €

17,65%

5,18%

39000 - 42000

84.869

3.433.706.474,00 €

40.458,90 €

650.148.765,90 €

7.660,62 €

18,93%

5,16%

42000 - 45000

72.155

3.135.840.491,00 €

43.459,78 €

628.536.671,85 €

8.710,92 €

20,04%

4,99%

45000 - 50000

93.870

4.444.905.361,00 €

47.351,71 €

945.561.876,35 €

10.073,10 €

21,27%

7,51%

50000 - 55000

66.512

3.482.834.425,00 €

52.364,00 €

786.664.048,75 €

11.827,40 €

22,59%

6,24%

55000 - 60000

47.546

2.728.004.203,00 €

57.376,10 €

645.752.471,05 €

13.581,64 €

23,67%

5,13%

60000 - 65000

34.701

2.164.827.849,00 €

62.385,17 €

532.133.247,15 €

15.334,81 €

24,58%

4,22%

65000 -7000 0

25.729

1.733.541.900,00 €

67.376,96 €

439.501.165,00 €

17.081,94 €

25,35%

3,49%

70000 - 75000

19.438

1.407.457.133,00 €

72.407,51 €

366.262.996,55 €

18.842,63 €

26,02%

2,91%

75000 - 80000

15.290

1.183.541.328,00 €

77.406,23 €

316.694.031,20 €

20.712,49 €

26,76%

2,51%

80000 - 85000

12.023

990.588.015,00 €

82.391,09 €

272.999.456,00 €

22.706,43 €

27,56%

2,17%

85000 - 90000

9.535

833.272.740,00 €

87.390,95 €

235.575.346,00 €

24.706,38 €

28,27%

1,87%

90000 - 95000

7.702

711.826.630,00 €

92.421,01 €

205.785.152,00 €

26.718,40 €

28,91%

1,63%

95000 - 100000

6.408

624.297.701,00 €

97.424,73 €

184.037.080,40 €

28.719,89 €

29,48%

1,46%

100000 - 11000 0

9.491

993.613.459,00 €

104.690,07 €

300.162.633,60 €

31.626,03 €

30,21%

2,38%

110000 - 12000 0

6.847

786.015.120,00 €

114.797,01 €

244.224.298,00 €

35.668,80 €

31,07%

1,94%

120000 - 13000 0

4.764

594.305.880,00 €

124.749,35 €

188.891.352,00 €

39.649,74 €

31,78%

1,50%

130000 - 14000 0

3.487

469.656.652,00 €

134.687,88 €

152.120.910,80 €

43.625,15 €

32,39%

1,21%

140000 - 15000 0

2.569

371.769.250,00 €

144.713,60 €

122.375.450,00 €

47.635,44 €

32,92%

0,97%

150000 - 16000 0

1.958

302.923.298,00 €

154.710,57 €

101.099.819,20 €

51.634,23 €

33,37%

0,80%

160000 - 17000 0

1.477

243.411.353,00 €

164.801,19 €

82.225.291,20 €

55.670,47 €

33,78%

0,65%

170000 - 18000 0

1.273

222.457.051,00 €

174.750,24 €

75.934.570,40 €

59.650,09 €

34,13%

0,60%

180000 - 20000 0

1.767

334.664.790,00 €

189.397,16 €

115.754.166,00 €

65.508,87 €

34,59%

0,92%

200000 - 22000 0

1.231

257.690.934,00 €

209.334,63 €

90.458.623,60 €

73.483,85 €

35,10%

0,72%

220000 - 25000 0

1.173

274.265.530,00 €

233.815,46 €

97.682.962,00 €

83.276,18 €

35,62%

0,78%

185

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

250000 - 28000 0

748

197.518.206,00 €

264.061,77 €

71.340.282,40 €

95.374,71 €

36,12%

0,57%

280000 - 31000 0

462

135.771.220,00 €

293.877,10 €

49.572.988,00 €

107.300,84 €

36,51%

0,39%

310000 - 34000 0

327

105.992.644,00 €

324.136,53 €

39.045.307,60 €

119.404,61 €

36,84%

0,31%

340000 - 37000 0

220

77.959.711,00 €

354.362,32 €

28.928.884,40 €

131.494,93 €

37,11%

0,23%

370000 - 40000 0

158

60.574.902,00 €

383.385,46 €

22.610.460,80 €

143.104,18 €

37,33%

0,18%

400000 - 45000 0

184

77.852.343,00 €

423.110,56 €

29.254.937,20 €

158.994,22 €

37,58%

0,23%

450000 - 50000 0

126

59.579.025,00 €

472.849,40 €

22.540.110,00 €

178.889,76 €

37,83%

0,18%

500000 - 55000 0

67

35.056.689,00 €

523.234,16 €

13.335.925,60 €

199.043,67 €

38,04%

0,11%

550000 - 60000 0

50

28.697.207,00 €

573.944,14 €

10.966.382,80 €

219.327,66 €

38,21%

0,09%

600000 - 65000 0

36

22.384.669,00 €

621.796,36 €

8.584.867,60 €

238.468,54 €

38,35%

0,07%

650000 - 70000 0

19

12.759.264,00 €

671.540,21 €

4.908.955,60 €

258.366,08 €

38,47%

0,04%

700000 - 80000 0

32

23.848.371,00 €

745.261,59 €

9.211.348,40 €

287.854,64 €

38,62%

0,07%

800000 - 90000 0

32

26.887.831,00 €

840.244,72 €

10.427.132,40 €

325.847,89 €

38,78%

0,08%

900000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

1.429.578,35 €

28.640.648,40 €

561.581,34 €

39,28%

0,23%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

10.980.233,07 €

12.597.541.800,75 €

3.874.048,94 €

12,86%

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 174-183), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και χρησιμοποιούμε σε όλα τα έτη.
Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, με την κλίμακα του 2009 έχουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2006 - Ομάδες Κατηγοριών εισοδημάτων με 2009
Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

13,08%

0,00%

12.413,06 €

100,68 €

0,81%

23,73%

1,80%

661.240.596,50 €

19.316,70 €

1.329,17 €

6,88%

11,93%

7,66%

1.286.817.040,25 €

25.512,59 €

2.878,15 €

11,28%

14,16%

14,92%

1.467.002.199,05 €

34.109,99 €

5.438,50 €

15,94%

11,42%

17,00%

8.014.195.839,00 €

1.614.812.043,65 €

43.769,26 €

8.819,24 €

20,15%

9,95%

18,72%

118.223

6.987.963.342,00 €

1.677.337.669,70 €

59.108,32 €

14.187,91 €

24,00%

8,67%

19,44%

24.735

2.064.657.248,00 €

572.329.149,20 €

83.471,08 €

23.138,43 €

27,72%

2,56%

6,63%

95.000 - 160.000

19.317

2.256.571.062,00 €

704.629.174,80 €

116.817,88 €

36.477,15 €

31,23%

2,80%

8,17%

160.000 - 340.000

4.763

1.002.745.347,00 €

352.277.388,80 €

210.528,10 €

73.961,24 €

35,13%

1,24%

4,08%

340.000 - 900.000

578

272.324.021,00 €

103.005.108,40 €

471.148,83 €

178.209,53 €

37,82%

0,34%

1,19%

900.000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

32.397.173,60 €

1.678.542,02 €

661.166,81 €

39,39%

0,10%

0,38%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

8.626.924.233,70 €

2.759.175,95 €

1.005.706,83 €

10,71%

100,00%

100,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.375.025

10.540.607.193,00 €

0,00 €

4.438,10 €

9.000 - 17.000

1.540.238

19.119.061.142,00 €

155.076.689,75 €

17.000 - 22.000

497.482

9.609.710.386,00 €

22.000 - 30.000

447.099

11.406.654.161,00 €

30.000 - 39.000

269.744

9.200.966.283,00 €

39.000 - 50.000

183.101

50.000 - 75.000
75.000 - 95.000

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

186

Ατομικό
Εισόδημα

Ατομικός
Φόρος

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2007 - Ομάδες Κατηγοριών εισοδημάτων με 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.217.404

9.795.707.830,00 €

0,00 €

4.417,65 €

0,00 €

0,00%

11,39%

0,00%

9.000 - 17.000

1.621.989

20.118.465.060,00 €

161.619.853,50 €

12.403,58 €

99,64 €

0,80%

23,39%

1,67%

17.000 - 22.000

517.697

10.010.818.418,00 €

690.765.104,50 €

19.337,22 €

1.334,30 €

6,90%

11,64%

7,13%

22.000 - 30.000

482.021

12.310.695.609,00 €

1.390.600.402,25 €

25.539,75 €

2.884,94 €

11,30%

14,31%

14,36%

30.000 - 39.000

290.721

9.916.383.143,00 €

1.581.047.600,05 €

34.109,62 €

5.438,37 €

15,94%

11,53%

16,32%

39.000 - 50.000

203.651

8.930.066.488,00 €

1.801.791.770,80 €

43.849,85 €

8.847,45 €

20,18%

10,38%

18,60%

50.000 - 75.000

137.980

8.163.479.222,00 €

1.960.347.727,70 €

59.164,22 €

14.207,48 €

24,01%

9,49%

20,24%

75.000 - 95.000

29.367

2.452.071.255,00 €

679.816.752,00 €

83.497,51 €

23.149,00 €

27,72%

2,85%

7,02%

95.000 - 160.000

23.158

2.708.610.681,00 €

846.074.772,40 €

116.962,20 €

36.534,88 €

31,24%

3,15%

8,74%

160.000 - 340.000

5.697

1.191.815.056,00 €

418.331.772,40 €

209.200,47 €

73.430,19 €

35,10%

1,39%

4,32%

340.000 - 900.000

683

318.502.835,00 €

120.400.384,00 €

466.329,19 €

176.281,67 €

37,80%

0,37%

1,24%

900.000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

35.065.070,80 €

1.511.433,08 €

594.323,23 €

39,32%

0,10%

0,36%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

9.685.861.210,40 €

2.586.244,33 €

936.531,16 €

11,26%

100,00%

100,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2008 - Ομάδες Κατηγοριών εισοδημάτων με 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

0 - 9.000

2.008.466

8.609.323.309,00 €

0,00 €

4.286,52 €

0,00 €

0,00%

9,23%

0,00%

9.000 - 17.000

1.731.869

21.447.911.301,00 €

169.207.169,00 €

12.384,26 €

97,70 €

0,79%

22,98%

1,51%

17.000 - 22.000

546.261

10.553.366.573,00 €

726.428.143,25 €

19.319,28 €

1.329,82 €

6,88%

11,31%

6,49%

22.000 - 30.000

523.036

13.375.883.371,00 €

1.513.344.842,75 €

25.573,54 €

2.893,39 €

11,31%

14,33%

13,52%

30.000 - 39.000

317.060

10.816.016.137,00 €

1.724.715.647,95 €

34.113,47 €

5.439,71 €

15,95%

11,59%

15,41%

39.000 - 50.000

229.211

10.068.991.032,00 €

2.034.275.361,20 €

43.928,92 €

8.875,12 €

20,20%

10,79%

18,18%

50.000 - 75.000

169.568

10.047.314.177,00 €

2.414.367.961,95 €

59.252,42 €

14.238,35 €

24,03%

10,77%

21,57%

75.000 - 95.000

36.740

3.065.057.616,00 €

849.438.046,40 €

83.425,63 €

23.120,25 €

27,71%

3,28%

7,59%

95.000 - 160.000

28.633

3.340.168.004,00 €

1.042.578.951,60 €

116.654,49 €

36.411,80 €

31,21%

3,58%

9,32%

160.000 - 340.000

7.102

1.493.299.673,00 €

524.524.369,20 €

210.264,67 €

73.855,87 €

35,13%

1,60%

4,69%

340.000 - 900.000

865

405.771.343,00 €

153.442.287,20 €

469.099,82 €

177.389,93 €

37,81%

0,43%

1,37%

900.000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

39.511.004,00 €

1.360.456,22 €

533.932,49 €

39,25%

0,11%

0,35%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

11.191.833.784,50 €

2.438.759,22 €

877.584,42 €

11,99%

100,00%

100,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2009 - Ομάδες Κατηγοριών εισοδημάτων με 2009
ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

0 - 9.000

2.029.750

8.555.830.663,00 €

0,00 €

4.215,21 €

0,00 €

0,00%

8,73%

0,00%

9.000 - 17.000

1.638.855

20.549.665.486,00 €

170.310.481,50 €

12.539,04 €

103,92 €

0,83%

20,96%

1,37%

17.000 - 22.000

559.043

10.796.883.677,00 €

742.570.419,25 €

19.313,15 €

1.328,29 €

6,88%

11,01%

5,99%

22.000 - 30.000

551.915

14.138.740.752,00 €

1.602.982.688,00 €

25.617,61 €

2.904,40 €

11,34%

14,42%

12,93%

30.000 - 39.000

343.773

11.717.943.067,00 €

1.866.755.573,45 €

34.086,28 €

5.430,20 €

15,93%

11,95%

15,06%

39.000 - 50.000

248.850

10.952.872.115,00 €

2.215.980.240,25 €

44.013,95 €

8.904,88 €

20,23%

11,17%

17,88%

50.000 - 75.000

198.338

11.747.738.404,00 €

2.822.511.441,40 €

59.230,90 €

14.230,82 €

24,03%

11,98%

22,77%

75.000 - 95.000

43.003

3.584.558.124,00 €

993.042.499,60 €

83.356,00 €

23.092,40 €

27,70%

3,66%

8,01%

95.000 - 160.000

32.662

3.807.511.354,00 €

1.188.219.041,60 €

116.573,12 €

36.379,25 €

31,21%

3,88%

9,59%

160.000 - 340.000

7.832

1.643.373.033,00 €

577.071.213,20 €

209.828,02 €

73.681,21 €

35,12%

1,68%

4,66%

340.000 - 900.000

1.006

465.841.730,00 €

176.025.192,00 €

463.063,35 €

174.975,34 €

37,79%

0,48%

1,42%

900.000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

39.158.541,20 €

1.366.670,93 €

536.418,37 €

39,25%

0,10%

0,32%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

12.394.627.331,45 €

2.438.507,57 €

877.449,08 €

12,64%

100,00%

100,00%

187

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2010 - Ομάδες Κατηγοριών εισοδημάτων με 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ποσοσ
τό
φόρου

Ατομικός
Φόρος

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.069.202

8.395.067.947,00 €

0,00 €

4.057,15 €

0,00 €

0,00%

8,37%

0,00%

9.000 - 17.000

1.577.109

19.877.254.523,00 €

169.828.993,75 €

12.603,60 €

107,68 €

0,85%

19,82%

1,30%

17.000 - 22.000

563.758

10.897.459.786,00 €

751.211.946,50 €

19.330,03 €

1.332,51 €

6,89%

10,86%

5,74%

22.000 - 30.000

562.083

14.411.431.598,00 €

1.635.567.399,50 €

25.639,33 €

2.909,83 €

11,35%

14,37%

12,50%

30.000 - 39.000

353.955

12.062.132.165,00 €

1.921.038.757,75 €

34.078,15 €

5.427,35 €

15,93%

12,03%

14,69%

39.000 - 50.000

257.443

11.337.690.460,00 €

2.294.812.161,00 €

44.039,61 €

8.913,87 €

20,24%

11,30%

17,54%

50.000 - 75.000

218.809

12.967.392.806,00 €

3.116.328.982,10 €

59.263,53 €

14.242,23 €

24,03%

12,93%

23,82%

75.000 - 95.000

47.300

3.947.239.025,00 €

1.094.070.610,00 €

83.451,14 €

23.130,46 €

27,72%

3,94%

8,36%

95.000 - 160.000

36.119

4.207.238.366,00 €

1.312.675.596,40 €

116.482,69 €

36.343,08 €

31,20%

4,19%

10,04%

160.000 - 340.000

8.240

1.717.781.814,00 €

602.652.725,60 €

208.468,67 €

73.137,47 €

35,08%

1,71%

4,61%

340.000 - 900.000

911

411.478.601,00 €

155.253.690,40 €

451.677,94 €

170.421,17 €

37,73%

0,41%

1,19%

900.000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

26.929.864,80 €

1.399.597,69 €

549.589,08 €

39,27%

0,07%

0,21%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

13.080.370.727,80 €

2.458.689,54 €

885.554,73 €

13,04%

100,00%

100,00%

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

8,67%

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

176.767.560,75 €

12.739,79 €

115,44 €

0,91%

19,92%

1,40%

17.000 - 22.000

572.072

11.048.901.701,00 €

759.973.425,25 €

19.313,83 €

1.328,46 €

6,88%

11,28%

6,03%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.605.717.514,75 €

25.614,91 €

2.903,73 €

11,34%

14,46%

12,75%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.925.132.683,80 €

34.116,38 €

5.440,73 €

15,95%

12,32%

15,28%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.224.247.314,10 €

43.900,82 €

8.865,29 €

20,19%

11,25%

17,66%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.770.313.928,50 €

59.386,91 €

14.285,42 €

24,05%

11,76%

21,99%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.031.053.985,20 €

83.484,37 €

23.143,75 €

27,72%

3,80%

8,18%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.292.911.544,00 €

116.613,60 €

36.395,44 €

31,21%

4,23%

10,26%

160.000 - 340.000

8.458

1.771.771.728,00 €

622.014.191,20 €

209.478,80 €

73.541,52 €

35,11%

1,81%

4,94%

340.000 - 900.000

924

425.600.012,00 €

160.769.004,80 €

460.606,07 €

173.992,43 €

37,77%

0,43%

1,28%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.640.648,40 €

1.429.578,35 €

561.581,34 €

39,28%

0,07%

0,23%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

12.597.541.800,75 €

2.498.807,05 €

901.593,55 €

12,86%

100,00%

100,00%

ΣΥΓΚΕΝΤΡΩΤΙΚΟΣ ΠΙΝΑΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΤΩΝ 2006 – 2001 ΜΕ ΤΑ ΠΡΑΓΜΑΤΙΚΑ
ΕΙΣΟΔΜΑΤΑ ΤΟΥ ΥΠΟΙΚ. ΦΟΡΟΛΟΓΟΥΜΕΝΑ ΜΕ ΤΗΝ ΚΛΙΜΑΚΑ ΤΟΥ 2007
Ο παρακάτω πίνακας δείχνει τις μεταβολές κατά έτος στις ομάδες εισοδήματος που έχουμε ορίσει. Σε αυτόν τον
πίνακα μπορούμε να διακρίνουμε την φορολόγηση με την κλίμακα του 2007, της κάθε ομάδας κατηγοριών
εισοδήματος από το 2006 – 2011 έτσι όπως αυτά δίνονται από το Υ ΠΟΙΚ. Τα δεδομένα είναι α ντλούμενα από τους
προηγούμενους πίνακες α νά έτος.

Στοιχεία ΥΠΟΙΚ - Ομάδες κατηγοριών Εισοδημάτων με κλιμάκια 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

0-9.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜ
ΕΝΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό
φόρου

ΣΥΜΜΕΤΟΧ
Η ΣΤΟ
ΕΙΣΟΔΗ ΜΑ

ΣΥΜΜΕΤΟΧ
Η ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ Α

2006

2.375.025

10.540.607.193 €

0€

0,00%

13,08%

0,00%

2007

2.217.404

9.795.707.830 €

0€

0,00%

11,39%

0,00%

2008

2.008.466

8.609.323.309 €

0€

0,00%

9,23%

0,00%

2009

2.029.750

8.555.830.663 €

0€

0,00%

8,73%

0,00%

2010

2.069.202

8.395.067.947 €

0€

0,00%

8,37%

0,00%

188

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

9.000 - 17.000

17.000 - 22.000

22.000 - 30.000

30.000 - 39.000

39.000 - 50.000

50.000 - 75.000

75.000 - 95.000

95.000 - 160.000

2011

2.136.651

8.489.376.902 €

0€

0,00%

8,67%

0,00%

2006

1.540.238

19.119.061.142 €

155.076.690 €

0,81%

23,73%

1,80%

2007

1.621.989

20.118.465.060 €

161.619.854 €

0,80%

23,39%

1,67%

2008

1.731.869

21.447.911.301 €

169.207.169 €

0,79%

22,98%

1,51%

2009

1.638.855

20.549.665.486 €

170.310.482 €

0,83%

20,96%

1,37%

2010

1.577.109

19.877.254.523 €

169.828.994 €

0,85%

19,82%

1,30%

2011

1.531.194

19.507.093.743 €

176.767.561 €

0,91%

19,92%

1,40%

2006

572.072

9.609.710.386 €

661.240.597 €

6,88%

11,28%

6,03%

2007

497.482

10.010.818.418 €

690.765.105 €

6,90%

11,93%

7,66%

2008

517.697

10.553.366.573 €

726.428.143 €

6,88%

11,64%

7,13%

2009

546.261

10.796.883.677 €

742.570.419 €

6,88%

11,31%

6,49%

2010

559.043

10.897.459.786 €

751.211.947 €

6,89%

11,01%

5,99%

2011

563.758

11.048.901.701 €

759.973.425 €

6,88%

10,86%

5,74%

2006

447.099

11.406.654.161 €

1.286.817.040 €

11,28%

14,16%

14,92%

2007

482.021

12.310.695.609 €

1.390.600.402 €

11,30%

14,31%

14,36%

2008

523.036

13.375.883.371 €

1.513.344.843 €

11,31%

14,33%

13,52%

2009

551.915

14.138.740.752 €

1.602.982.688 €

11,34%

14,42%

12,93%

2010

562.083

14.411.431.598 €

1.635.567.400 €

11,35%

14,37%

12,50%

2011

552.985

14.164.660.059 €

1.605.717.515 €

11,34%

14,46%

12,75%

2006

269.744

9.200.966.283 €

1.467.002.199 €

15,94%

11,42%

17,00%

2007

290.721

9.916.383.143 €

1.581.047.600 €

15,94%

11,53%

16,32%

2008

317.060

10.816.016.137 €

1.724.715.648 €

15,95%

11,59%

15,41%

2009

343.773

11.717.943.067 €

1.866.755.573 €

15,93%

11,95%

15,06%

2010

353.955

12.062.132.165 €

1.921.038.758 €

15,93%

12,03%

14,69%

2011

353.837

12.071.637.668 €

1.925.132.684 €

15,95%

12,32%

15,28%

2006

183.101

8.014.195.839 €

1.614.812.044 €

20,15%

9,95%

18,72%

2007

203.651

8.930.066.488 €

1.801.791.771 €

20,18%

10,38%

18,60%

2008

229.211

10.068.991.032 €

2.034.275.361 €

20,20%

10,79%

18,18%

2009

248.850

10.952.872.115 €

2.215.980.240 €

20,23%

11,17%

17,88%

2010

257.443

11.337.690.460 €

2.294.812.161 €

20,24%

11,30%

17,54%

2011

250.894

11.014.452.326 €

2.224.247.314 €

20,19%

11,25%

17,66%

2006

118.223

6.987.963.342 €

1.677.337.670 €

24,00%

8,67%

19,44%

2007

137.980

8.163.479.222 €

1.960.347.728 €

24,01%

9,49%

20,24%

2008

169.568

10.047.314.177 €

2.414.367.962 €

24,03%

10,77%

21,57%

2009

198.338

11.747.738.404 €

2.822.511.441 €

24,03%

11,98%

22,77%

2010

218.809

12.967.392.806 €

3.116.328.982 €

24,03%

12,93%

23,82%

2011

193.926

11.516.665.510 €

2.770.313.929 €

24,05%

11,76%

21,99%

2006

24.735

2.064.657.248 €

572.329.149 €

27,72%

2,56%

6,63%

2007

29.367

2.452.071.255 €

679.816.752 €

27,72%

2,85%

7,02%

2008

36.740

3.065.057.616 €

849.438.046 €

27,71%

3,28%

7,59%

2009

43.003

3.584.558.124 €

993.042.500 €

27,70%

3,66%

8,01%

2010

47.300

3.947.239.025 €

1.094.070.610 €

27,72%

3,94%

8,36%

2011

44.550

3.719.228.713 €

1.031.053.985 €

27,72%

3,80%

8,18%

2006

19.317

2.256.571.062 €

704.629.175 €

31,23%

2,80%

8,17%

189

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

160.000 - 340.000

340.000 - 900.000

900.000 ΚΑΙ ΑΝΩ

2007

23.158

2.708.610.681 €

846.074.772 €

31,24%

3,15%

8,74%

2008

28.633

3.340.168.004 €

1.042.578.952 €

31,21%

3,58%

9,32%

2009

32.662

3.807.511.354 €

1.188.219.042 €

31,21%

3,88%

9,59%

2010

36.119

4.207.238.366 €

1.312.675.596 €

31,20%

4,19%

10,04%

2011

35.524

4.142.581.360 €

1.292.911.544 €

31,21%

4,23%

10,26%

2006

4.763

1.002.745.347 €

352.277.389 €

35,13%

1,24%

4,08%

2007

5.697

1.191.815.056 €

418.331.772 €

35,10%

1,39%

4,32%

2008

7.102

1.493.299.673 €

524.524.369 €

35,13%

1,60%

4,69%

2009

7.832

1.643.373.033 €

577.071.213 €

35,12%

1,68%

4,66%

2010

8.240

1.717.781.814 €

602.652.726 €

35,08%

1,71%

4,61%

2011

8.458

1.771.771.728 €

622.014.191 €

35,11%

1,81%

4,94%

2006

578

272.324.021 €

103.005.108 €

37,82%

0,34%

1,19%

2007

683

318.502.835 €

120.400.384 €

37,80%

0,37%

1,24%

2008

865

405.771.343 €

153.442.287 €

37,81%

0,43%

1,37%

2009

1.006

465.841.730 €

176.025.192 €

37,79%

0,48%

1,42%

2010

911

411.478.601 €

155.253.690 €

37,73%

0,41%

1,19%

2011

924

425.600.012 €

160.769.005 €

37,77%

0,43%

1,28%

2006

49

82.248.559 €

32.397.174 €

39,39%

0,10%

0,38%

2007

59

89.174.552 €

35.065.071 €

39,32%

0,10%

0,36%

2008

74

100.673.760 €

39.511.004 €

39,25%

0,11%

0,35%

2009

73

99.766.978 €

39.158.541 €

39,25%

0,10%

0,32%

2010

49

68.580.287 €

26.929.865 €

39,27%

0,07%

0,21%

2011

51

72.908.496 €

28.640.648 €

39,28%

0,07%

0,23%

ΚΕΦΑΛΑΙΟ 10

Φορολόγηση με την κλίμακα 2010.
Περίοδος 2006:
Στοιχεία ΥΠΟΙΚ 2006- Φορολόγηση με κλίμακα 2010 για έτος 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2006

322.370
165.179
151.681
188.863
226.842
212.197
199.894
235.274
331.071
341.654
268.656
260.704
224.803
184.647
170.870

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2006

0,00 €
73.346.585,00 €
226.871.101,00 €
484.144.231,00 €
792.125.871,00 €
951.114.386,00 €
1.095.478.008,00 €
1.524.323.069,00 €
2.494.362.757,00 €
2.898.841.185,00 €
2.547.660.636,00 €
2.735.295.000,00 €
2.580.029.847,00 €
2.305.186.053,00 €
2.302.770.847,00 €

Ατομικό
εισόδημα 2006

0,00 €
444,04 €
1.495,71 €
2.563,47 €
3.491,97 €
4.482,22 €
5.480,29 €
6.478,93 €
7.534,22 €
8.484,73 €
9.482,98 €
10.491,96 €
11.476,85 €
12.484,29 €
13.476,74 €

190

2006 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ατομικός Φόρος
2006

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ποσοστ
ό Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

151.964
147.129
131.465
117.427
108.146
98.132
173.777
144.962
119.993
98.696
83.448
106.713
87.408
75.623
64.532
53.395
65.174
42.632
28.892
20.462
15.060
11.177
8.455
6.775
5.254
4.251
3.485
5.168
3.583
2.564
1.963
1.459
1.095
841
657
977
699
719
386
300
184
137
96
104
64
48
41
26
17
25
20
49

2.202.156.326,00 €
2.279.729.062,00 €
2.166.233.371,00 €
2.054.070.542,00 €
1.999.830.620,00 €
1.912.961.734,00 €
3.642.847.490,00 €
3.330.452.585,00 €
2.996.203.630,00 €
2.662.130.526,00 €
2.417.867.420,00 €
3.355.866.517,00 €
3.012.072.961,00 €
2.833.026.805,00 €
2.610.628.571,00 €
2.319.418.440,00 €
3.084.148.828,00 €
2.231.028.761,00 €
1.657.072.464,00 €
1.276.232.918,00 €
1.014.504.891,00 €
809.124.308,00 €
654.283.557,00 €
558.174.995,00 €
459.249.527,00 €
392.949.169,00 €
339.450.811,00 €
541.065.333,00 €
411.357.712,00 €
319.627.167,00 €
264.337.107,00 €
211.193.827,00 €
169.539.105,00 €
138.567.786,00 €
114.955.436,00 €
185.328.532,00 €
145.931.177,00 €
168.006.213,00 €
101.922.704,00 €
88.166.433,00 €
59.867.066,00 €
48.620.154,00 €
37.018.491,00 €
44.167.396,00 €
30.409.541,00 €
25.297.078,00 €
23.507.165,00 €
16.309.730,00 €
11.466.899,00 €
18.681.859,00 €
16.845.708,00 €
82.248.559,00 €

14.491,30 €
15.494,76 €
16.477,64 €
17.492,32 €
18.491,95 €
19.493,76 €
20.962,77 €
22.974,66 €
24.969,82 €
26.973,03 €
28.974,54 €
31.447,59 €
34.459,92 €
37.462,50 €
40.454,79 €
43.438,87 €
47.321,77 €
52.332,26 €
57.354,02 €
62.370,88 €
67.364,20 €
72.391,90 €
77.384,22 €
82.387,45 €
87.409,50 €
92.436,88 €
97.403,39 €
104.695,30 €
114.808,18 €
124.659,58 €
134.659,76 €
144.752,45 €
154.830,23 €
164.765,50 €
174.970,22 €
189.691,44 €
208.771,35 €
233.666,50 €
264.048,46 €
293.888,11 €
325.364,49 €
354.891,64 €
385.609,28 €
424.686,50 €
475.149,08 €
527.022,46 €
573.345,49 €
627.297,31 €
674.523,47 €
747.274,36 €
842.285,40 €
1.678.542,02 €

0,00 €
13.102.931,16 €
38.734.109,04 €
63.194.110,08 €
84.144.988,80 €
99.947.696,16 €
238.259.577,60 €
271.573.472,10 €
287.041.643,80 €
293.262.408,32 €
301.401.894,40 €
469.881.705,44 €
477.734.745,96 €
495.066.029,80 €
492.561.176,98 €
468.101.707,20 €
667.529.794,64 €
517.819.249,18 €
406.063.456,32 €
327.562.887,20 €
271.165.556,40 €
223.727.343,20 €
186.125.722,80 €
162.701.498,00 €
136.729.050,80 €
119.175.727,60 €
104.624.424,40 €
171.437.479,85 €
135.163.950,40 €
108.090.065,15 €
91.587.478,15 €
74.698.762,15 €
61.028.297,25 €
50.631.963,70 €
42.571.366,20 €
69.778.459,40 €
55.924.969,65 €
65.579.935,85 €
40.484.376,80 €
35.492.894,85 €
24.375.219,70 €
19.969.289,30 €
15.320.080,95 €
18.425.568,20 €
12.792.133,45 €
10.714.565,10 €
10.006.684,25 €
6.976.938,50 €
4.923.124,55 €
8.058.336,55 €
7.301.768,60 €
36.328.791,55 €

0,00 €
89,06 €
294,63 €
538,16 €
778,07 €
1.018,50 €
1.371,07 €
1.873,41 €
2.392,15 €
2.971,37 €
3.611,85 €
4.403,23 €
5.465,57 €
6.546,50 €
7.632,82 €
8.766,77 €
10.242,27 €
12.146,26 €
14.054,53 €
16.008,35 €
18.005,68 €
20.016,76 €
22.013,69 €
24.014,98 €
26.023,80 €
28.034,75 €
30.021,36 €
33.172,89 €
37.723,68 €
42.156,81 €
46.656,89 €
51.198,60 €
55.733,60 €
60.204,48 €
64.796,60 €
71.421,15 €
80.007,11 €
91.209,92 €
104.881,81 €
118.309,65 €
132.474,02 €
145.761,24 €
159.584,18 €
177.168,93 €
199.877,09 €
223.220,11 €
244.065,47 €
268.343,79 €
289.595,56 €
322.333,46 €
365.088,43 €
741.403,91 €

0,00%
0,57%
1,79%
3,08%
4,21%
5,22%
6,54%
8,15%
9,58%
11,02%
12,47%
14,00%
15,86%
17,47%
18,87%
20,18%
21,64%
23,21%
24,50%
25,67%
26,73%
27,65%
28,45%
29,15%
29,77%
30,33%
30,82%
31,69%
32,86%
33,82%
34,65%
35,37%
36,00%
36,54%
37,03%
37,65%
38,32%
39,03%
39,72%
40,26%
40,72%
41,07%
41,38%
41,72%
42,07%
42,35%
42,57%
42,78%
42,93%
43,13%
43,34%
44,17%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.252.283,67 €

8.394.895.407,48 €

4.394.724,97 €

10,42%

14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

191

0,00%
0,16%
0,46%
0,75%
1,00%
1,19%
2,84%
3,23%
3,42%
3,49%
3,59%
5,60%
5,69%
5,90%
5,87%
5,58%
7,95%
6,17%
4,84%
3,90%
3,23%
2,67%
2,22%
1,94%
1,63%
1,42%
1,25%
2,04%
1,61%
1,29%
1,09%
0,89%
0,73%
0,60%
0,51%
0,83%
0,67%
0,78%
0,48%
0,42%
0,29%
0,24%
0,18%
0,22%
0,15%
0,13%
0,12%
0,08%
0,06%
0,10%
0,09%
0,43%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2007:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2010 για έτος 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2007

315.365
156.576
142.521
149.619
225.349
207.411
183.463
216.016
263.143
357.941
285.360
264.596
241.548
206.200
177.029
159.296
147.188
140.772
120.619
110.322
103.258
183.498
152.128
131.244
107.774
90.875
114.251
95.637
80.833
69.671
59.536
74.444
49.384
33.514
24.141
17.800
13.141
10.118
7.824
6.317
5.108
4.197
6.177
4.226
3.073
2.308
1.795
1.382
1.046
817
1.223
819
772
471
309
240

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2007

0,00 €
69.388.362,00 €
213.344.978,00 €
373.961.542,00 €
777.065.386,00 €
929.436.172,00 €
1.005.574.121,00 €
1.402.778.697,00 €
1.982.344.491,00 €
3.041.814.081,00 €
2.702.779.694,00 €
2.776.442.134,00 €
2.771.990.215,00 €
2.573.133.127,00 €
2.386.056.476,00 €
2.307.765.323,00 €
2.280.682.654,00 €
2.319.615.437,00 €
2.109.639.498,00 €
2.040.076.211,00 €
2.012.809.471,00 €
3.848.293.238,00 €
3.494.558.515,00 €
3.276.574.424,00 €
2.906.854.709,00 €
2.632.707.961,00 €
3.593.374.022,00 €
3.294.722.289,00 €
3.028.286.832,00 €
2.818.908.799,00 €
2.587.287.127,00 €
3.523.870.562,00 €
2.584.510.036,00 €
1.922.402.378,00 €
1.506.106.551,00 €
1.199.364.008,00 €
951.096.249,00 €
783.111.014,00 €
644.780.230,00 €
552.024.713,00 €
472.155.298,00 €
408.900.593,00 €
646.628.924,00 €
484.712.461,00 €
383.471.983,00 €
310.981.867,00 €
260.038.892,00 €
213.875.961,00 €
172.417.757,00 €
142.925.595,00 €
231.930.267,00 €
171.274.448,00 €
180.938.750,00 €
123.841.619,00 €
90.761.845,00 €
77.724.775,00 €

Ατομικό
εισόδημα 2007

0,00 €
443,16 €
1.496,94 €
2.499,43 €
3.448,28 €
4.481,13 €
5.481,07 €
6.493,86 €
7.533,34 €
8.498,09 €
9.471,47 €
10.493,14 €
11.475,94 €
12.478,82 €
13.478,34 €
14.487,28 €
15.495,03 €
16.477,82 €
17.490,11 €
18.492,02 €
19.493,01 €
20.971,85 €
22.971,17 €
24.965,52 €
26.971,76 €
28.970,65 €
31.451,58 €
34.450,29 €
37.463,50 €
40.460,29 €
43.457,52 €
47.335,86 €
52.334,97 €
57.361,17 €
62.387,91 €
67.380,00 €
72.376,25 €
77.397,81 €
82.410,56 €
87.387,16 €
92.434,47 €
97.426,87 €
104.683,33 €
114.697,70 €
124.787,50 €
134.740,84 €
144.868,46 €
154.758,29 €
164.835,33 €
174.939,53 €
189.640,45 €
209.126,31 €
234.376,62 €
262.933,37 €
293.727,65 €
323.853,23 €

192

2007 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
13.115.277,72 €
41.482.184,88 €
64.847.939,52 €
85.839.770,64 €
105.149.993,04 €
251.987.697,12 €
284.860.413,90 €
313.808.950,24 €
320.192.666,88 €
328.114.047,52 €
503.219.027,04 €
522.379.244,04 €
529.202.239,52 €
531.931.803,62 €
522.360.468,26 €
762.874.253,56 €
599.881.653,68 €
471.114.543,64 €
386.622.080,40 €
320.613.603,20 €
262.957.959,60 €
222.789.485,60 €
187.965.532,00 €
164.335.905,20 €
143.196.599,20 €
126.039.057,20 €
204.875.635,80 €
159.210.167,45 €
129.724.772,35 €
107.768.320,15 €
91.995.201,40 €
76.979.102,45 €
63.006.750,65 €
52.927.537,75 €
87.320.000,15 €
65.656.641,60 €
70.660.757,50 €
49.162.988,55 €
36.535.370,25 €
31.630.548,75 €

Ατομικός Φόρος
2007

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
89,11 €
294,68 €
537,63 €
778,08 €
1.018,32 €
1.373,24 €
1.872,50 €
2.391,03 €
2.970,96 €
3.610,61 €
4.404,50 €
5.462,10 €
6.546,86 €
7.634,91 €
8.773,86 €
10.247,63 €
12.147,29 €
14.057,25 €
16.015,16 €
18.012,00 €
20.010,50 €
22.019,12 €
24.024,22 €
26.014,87 €
28.033,79 €
30.030,75 €
33.167,50 €
37.673,96 €
42.214,37 €
46.693,38 €
51.250,81 €
55.701,23 €
60.235,90 €
64.782,79 €
71.398,20 €
80.166,84 €
91.529,48 €
104.380,02 €
118.237,44 €
131.793,95 €

Ποσοστ
ό Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,58%
1,79%
3,07%
4,21%
5,22%
6,55%
8,15%
9,58%
11,02%
12,46%
14,00%
15,86%
17,48%
18,87%
20,19%
21,65%
23,21%
24,51%
25,67%
26,73%
27,65%
28,45%
29,15%
29,77%
30,33%
30,82%
31,68%
32,85%
33,83%
34,65%
35,38%
35,99%
36,54%
37,03%
37,65%
38,33%
39,05%
39,70%
40,25%
40,70%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,14%
0,44%
0,68%
0,91%
1,11%
2,66%
3,01%
3,31%
3,38%
3,47%
5,32%
5,52%
5,59%
5,62%
5,52%
8,06%
6,34%
4,98%
4,08%
3,39%
2,78%
2,35%
1,99%
1,74%
1,51%
1,33%
2,16%
1,68%
1,37%
1,14%
0,97%
0,81%
0,67%
0,56%
0,92%
0,69%
0,75%
0,52%
0,39%
0,33%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

152
123
126
94
46
42
31
20
30
19
59

53.814.697,00 €
47.366.648,00 €
53.313.792,00 €
44.526.415,00 €
24.094.062,00 €
24.116.356,00 €
19.315.632,00 €
13.518.273,00 €
22.248.379,00 €
16.188.581,00 €
89.174.552,00 €

354.044,06 €
385.094,70 €
423.125,33 €
473.685,27 €
523.783,96 €
574.198,95 €
623.084,90 €
675.913,65 €
741.612,63 €
852.030,58 €
1.511.433,08 €

22.097.733,65 €
19.600.371,60 €
22.234.766,40 €
18.726.526,75 €
10.201.087,90 €
10.266.880,20 €
8.259.894,40 €
5.804.422,85 €
9.593.570,55 €
7.020.001,45 €
39.306.088,40 €

145.379,83 €
159.352,61 €
176.466,40 €
199.218,37 €
221.762,78 €
244.449,53 €
266.448,21 €
290.221,14 €
319.785,69 €
369.473,76 €
666.204,89 €

41,06%
41,38%
41,71%
42,06%
42,34%
42,57%
42,76%
42,94%
43,12%
43,36%
44,08%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

11.078.051,16 €

9.467.447.536,17 €

4.316.360,05 €

11,01%

340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

0,23%
0,21%
0,23%
0,20%
0,11%
0,11%
0,09%
0,06%
0,10%
0,07%
0,42%

Περίοδος 2008:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2010 για έτος 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2008

319.174
150.225
128.637
136.186
180.744
201.600
185.568
174.117
212.066
320.149
320.420
271.825
251.968
226.786
191.749
169.309
152.481
147.331
130.740
117.395
106.413
191.713
163.769
139.265
118.947
101.055
124.437
104.612
88.011
76.800
65.894
86.517
59.727
41.357
29.749
22.042
16.693
12.780
9.889
7.835

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2008

0,00 €
65.711.082,00 €
192.081.699,00 €
340.789.164,00 €
642.720.179,00 €
905.037.194,00 €
1.016.224.027,00 €
1.129.800.892,00 €
1.588.625.788,00 €
2.728.333.284,00 €
3.043.290.103,00 €
2.848.537.126,00 €
2.897.255.238,00 €
2.829.067.259,00 €
2.585.238.899,00 €
2.452.944.020,00 €
2.362.542.119,00 €
2.429.036.537,00 €
2.286.976.626,00 €
2.170.707.607,00 €
2.074.260.797,00 €
4.021.421.543,00 €
3.761.807.310,00 €
3.477.745.825,00 €
3.207.918.991,00 €
2.928.411.245,00 €
3.913.817.110,00 €
3.605.113.492,00 €
3.297.085.535,00 €
3.107.609.847,00 €
2.863.919.631,00 €
4.097.461.554,00 €
3.125.882.733,00 €
2.372.138.753,00 €
1.855.375.491,00 €
1.485.364.640,00 €
1.208.552.560,00 €
989.126.839,00 €
814.887.369,00 €
684.947.860,00 €

Ατομικό
εισόδημα 2008

0,00 €
437,42 €
1.493,21 €
2.502,38 €
3.555,97 €
4.489,27 €
5.476,29 €
6.488,75 €
7.491,19 €
8.522,07 €
9.497,82 €
10.479,31 €
11.498,50 €
12.474,61 €
13.482,41 €
14.487,97 €
15.494,01 €
16.486,93 €
17.492,55 €
18.490,63 €
19.492,55 €
20.976,26 €
22.970,20 €
24.972,15 €
26.969,31 €
28.978,39 €
31.452,20 €
34.461,76 €
37.462,20 €
40.463,67 €
43.462,53 €
47.360,19 €
52.336,18 €
57.357,61 €
62.367,66 €
67.387,92 €
72.398,76 €
77.396,47 €
82.403,41 €
87.421,55 €

193

2008 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
13.558.881,42 €
43.737.308,88 €
70.365.990,24 €
91.304.125,68 €
108.351.011,28 €
263.471.590,32 €
306.617.000,60 €
333.227.414,50 €
353.294.057,12 €
365.120.298,40 €
548.108.055,20 €
571.833.577,12 €
576.154.452,60 €
586.459.741,86 €
578.269.899,78 €
887.393.810,52 €
725.548.458,54 €
581.309.546,14 €
476.194.136,40 €
397.090.376,00 €
334.185.604,00 €
281.397.535,60 €
237.547.287,60 €
203.934.244,00 €

Ατομικός Φόρος
2008

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
88,92 €
296,86 €
538,21 €
777,75 €
1.018,21 €
1.374,30 €
1.872,25 €
2.392,76 €
2.970,18 €
3.613,08 €
4.404,70 €
5.466,23 €
6.546,39 €
7.636,19 €
8.775,76 €
10.256,87 €
12.147,75 €
14.055,89 €
16.007,06 €
18.015,17 €
20.019,51 €
22.018,59 €
24.021,37 €
26.028,62 €

Ποσοστ
ό Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,57%
1,80%
3,08%
4,21%
5,22%
6,55%
8,15%
9,58%
11,01%
12,47%
14,00%
15,86%
17,47%
18,87%
20,19%
21,66%
23,21%
24,51%
25,67%
26,73%
27,65%
28,45%
29,15%
29,77%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,12%
0,40%
0,64%
0,83%
0,98%
2,39%
2,79%
3,03%
3,21%
3,32%
4,98%
5,20%
5,24%
5,33%
5,26%
8,07%
6,59%
5,28%
4,33%
3,61%
3,04%
2,56%
2,16%
1,85%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

6.236
5.220
7.740
5.282
3.824
2.895
2.097
1.575
1.278
1.011
1.459
1.022
994
628
404
306
210
130
153
102
97
40
39
28
37
29
74

576.095.548,00 €
508.685.769,00 €
810.745.998,00 €
605.904.580,00 €
477.028.660,00 €
390.250.756,00 €
303.785.981,00 €
243.766.260,00 €
210.523.895,00 €
176.833.268,00 €
276.166.059,00 €
214.129.122,00 €
232.266.801,00 €
165.399.593,00 €
118.692.323,00 €
99.288.612,00 €
74.108.869,00 €
49.947.715,00 €
64.535.866,00 €
48.294.576,00 €
50.564.013,00 €
23.138.078,00 €
24.238.109,00 €
18.779.043,00 €
27.824.362,00 €
24.340.712,00 €
100.673.760,00 €

92.382,22 €
97.449,38 €
104.747,54 €
114.711,20 €
124.745,99 €
134.801,64 €
144.866,94 €
154.772,23 €
164.729,18 €
174.909,27 €
189.284,48 €
209.519,69 €
233.668,81 €
263.375,15 €
293.792,88 €
324.472,59 €
352.899,38 €
384.213,19 €
421.803,05 €
473.476,24 €
521.278,48 €
578.451,95 €
621.489,97 €
670.680,11 €
752.009,78 €
839.334,90 €
1.360.456,22 €

174.688.379,20 €
156.807.507,60 €
256.940.099,10 €
199.025.981,00 €
161.356.337,00 €
135.256.540,20 €
107.471.511,45 €
87.739.317,00 €
76.920.432,75 €
65.481.630,60 €
103.936.266,55 €
82.111.424,90 €
90.663.700,45 €
65.675.496,85 €
47.779.785,35 €
40.414.235,40 €
30.421.591,05 €
20.664.271,75 €
26.908.319,70 €
20.310.679,20 €
21.401.625,85 €
9.854.535,10 €
10.363.489,05 €
8.060.249,35 €
12.005.182,90 €
10.549.060,40 €
44.271.632,00 €

28.012,89 €
30.039,75 €
33.196,40 €
37.680,04 €
42.195,69 €
46.720,74 €
51.250,12 €
55.707,50 €
60.188,13 €
64.769,17 €
71.238,02 €
80.343,86 €
91.210,97 €
104.578,82 €
118.266,80 €
132.072,66 €
144.864,72 €
158.955,94 €
175.871,37 €
199.124,31 €
220.635,32 €
246.363,38 €
265.730,49 €
287.866,05 €
324.464,40 €
363.760,70 €
598.265,30 €

30,32%
30,83%
31,69%
32,85%
33,83%
34,66%
35,38%
35,99%
36,54%
37,03%
37,64%
38,35%
39,03%
39,71%
40,26%
40,70%
41,05%
41,37%
41,70%
42,06%
42,33%
42,59%
42,76%
42,92%
43,15%
43,34%
43,98%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

10.916.754,72 €

11.001.553.685,55 €

4.243.716,16 €

11,79%

90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

1,59%
1,43%
2,34%
1,81%
1,47%
1,23%
0,98%
0,80%
0,70%
0,60%
0,94%
0,75%
0,82%
0,60%
0,43%
0,37%
0,28%
0,19%
0,24%
0,18%
0,19%
0,09%
0,09%
0,07%
0,11%
0,10%
0,40%

Περίοδος 2009:
Στοιχεία ΥΠΟΙΚ 2009- Φορολόγηση με κλίμακα 2010 για έτος 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2009

331.315
148.699
124.625
131.099
139.977
232.393
243.711
223.414
225.963
228.554
244.417
262.126
248.096
220.305
190.988
169.433
157.059
146.431
133.749
121.157
109.553
194.584
169.371
145.187
127.804

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2009

0,00 €
64.789.761,00 €
187.175.892,00 €
328.106.262,00 €
489.741.861,00 €
1.054.733.996,00 €
1.349.051.694,00 €
1.451.098.313,00 €
1.688.347.954,00 €
1.942.784.930,00 €
2.321.570.629,00 €
2.749.780.646,00 €
2.851.868.129,00 €
2.749.780.280,00 €
2.574.501.876,00 €
2.455.340.998,00 €
2.432.505.216,00 €
2.414.317.712,00 €
2.339.659.178,00 €
2.240.303.571,00 €
2.135.499.210,00 €
4.081.421.718,00 €
3.891.581.360,00 €
3.624.952.540,00 €
3.448.168.106,00 €

Ατομικό
εισόδημα 2009

0,00 €
435,71 €
1.501,91 €
2.502,74 €
3.498,73 €
4.538,58 €
5.535,46 €
6.495,11 €
7.471,79 €
8.500,33 €
9.498,40 €
10.490,30 €
11.495,02 €
12.481,70 €
13.479,91 €
14.491,52 €
15.487,84 €
16.487,75 €
17.492,91 €
18.490,91 €
19.492,84 €
20.975,11 €
22.976,67 €
24.967,47 €
26.980,13 €

194

2009 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
13.791.638,88 €
43.498.790,88 €
71.996.862,72 €
94.238.237,04 €
111.555.830,40 €
267.363.772,32 €
317.390.053,60 €
347.220.960,40 €
380.043.153,92 €

Ατομικός Φόρος
2009

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
87,81 €
297,06 €
538,30 €
777,82 €
1.018,28 €
1.374,03 €
1.873,93 €
2.391,54 €
2.973,64 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,57%
1,80%
3,08%
4,21%
5,22%
6,55%
8,16%
9,58%
11,02%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,11%
0,36%
0,59%
0,77%
0,91%
2,19%
2,59%
2,84%
3,11%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

109.553
136.579
112.237
94.957
81.252
70.552
97.046
70.127
48.480
34.660
25.653
19.418
15.113
11.626
9.145
7.119
5.938
8.862
6.163
4.307
3.144
2.421
1.827
1.417
1.138
1.626
1.095
1.077
724
439
316
243
168
179
123
100
57
39
34
38
25
73

3.174.038.746,00 €
4.294.673.724,00 €
3.866.787.716,00 €
3.556.481.627,00 €
3.287.971.769,00 €
3.066.527.596,00 €
4.598.372.750,00 €
3.671.159.828,00 €
2.780.768.603,00 €
2.161.709.230,00 €
1.728.486.853,00 €
1.405.613.890,00 €
1.169.535.055,00 €
958.015.912,00 €
799.171.271,00 €
657.835.886,00 €
578.366.547,00 €
927.592.296,00 €
707.354.928,00 €
537.344.372,00 €
423.602.955,00 €
350.462.635,00 €
282.787.621,00 €
233.679.594,00 €
198.801.711,00 €
308.053.789,00 €
229.061.217,00 €
251.359.375,00 €
190.902.961,00 €
129.110.105,00 €
102.404.281,00 €
85.985.790,00 €
64.309.710,00 €
75.497.173,00 €
58.309.014,00 €
52.268.481,00 €
32.782.472,00 €
24.306.230,00 €
22.934.345,00 €
28.370.360,00 €
21.078.155,00 €
99.766.978,00 €

28.972,63 €
31.444,61 €
34.451,99 €
37.453,60 €
40.466,35 €
43.464,79 €
47.383,43 €
52.350,16 €
57.359,09 €
62.368,99 €
67.379,52 €
72.387,16 €
77.386,03 €
82.402,88 €
87.388,88 €
92.405,66 €
97.400,90 €
104.670,76 €
114.774,45 €
124.760,71 €
134.733,76 €
144.759,45 €
154.782,50 €
164.911,50 €
174.693,95 €
189.454,97 €
209.188,33 €
233.388,46 €
263.678,12 €
294.100,47 €
324.064,18 €
353.850,99 €
382.795,89 €
421.771,92 €
474.057,02 €
522.684,81 €
575.131,09 €
623.236,67 €
674.539,56 €
746.588,42 €
843.126,20 €
1.366.670,93 €

395.622.418,72 €
601.258.451,68 €
613.118.797,76 €
621.331.805,72 €
620.538.792,22 €
619.208.006,48 €
996.245.605,00 €
852.257.754,64 €
681.456.869,14 €
554.823.292,00 €
462.056.921,20 €
388.648.636,00 €
332.703.802,00 €
279.269.924,80 €
237.912.208,40 €
199.490.494,40 €
178.260.898,80 €
293.880.253,20 €
232.397.497,60 €
181.765.387,40 €
146.793.969,75 €
123.959.445,75 €
101.786.049,45 €
85.402.837,30 €
73.597.049,95 €
115.957.765,05 €
87.813.247,65 €
98.098.338,75 €
75.813.772,45 €
51.979.887,25 €
41.676.886,45 €
35.306.185,50 €
26.597.449,50 €
31.478.467,85 €
24.524.436,30 €
22.126.816,45 €
13.957.532,40 €
10.394.143,50 €
9.846.495,25 €
12.236.942,00 €
9.136.669,75 €
43.877.520,10 €

3.611,24 €
4.402,28 €
5.462,72 €
6.543,30 €
7.637,21 €
8.776,62 €
10.265,70 €
12.153,06 €
14.056,45 €
16.007,60 €
18.011,81 €
20.014,86 €
22.014,41 €
24.021,15 €
26.015,55 €
28.022,26 €
30.020,36 €
33.161,84 €
37.708,50 €
42.202,32 €
46.690,19 €
51.201,75 €
55.712,12 €
60.270,17 €
64.672,28 €
71.314,74 €
80.194,75 €
91.084,81 €
104.715,16 €
118.405,21 €
131.888,88 €
145.292,94 €
158.318,15 €
175.857,36 €
199.385,66 €
221.268,16 €
244.868,99 €
266.516,50 €
289.602,80 €
322.024,79 €
365.466,79 €
601.061,92 €

12,46%
14,00%
15,86%
17,47%
18,87%
20,19%
21,67%
23,21%
24,51%
25,67%
26,73%
27,65%
28,45%
29,15%
29,77%
30,33%
30,82%
31,68%
32,85%
33,83%
34,65%
35,37%
35,99%
36,55%
37,02%
37,64%
38,34%
39,03%
39,71%
40,26%
40,70%
41,06%
41,36%
41,69%
42,06%
42,33%
42,58%
42,76%
42,93%
43,13%
43,35%
43,98%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

10.924.650,62 €

12.231.709.025,72 €

4.247.255,77 €

12,47%

28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

3,23%
4,92%
5,01%
5,08%
5,07%
5,06%
8,14%
6,97%
5,57%
4,54%
3,78%
3,18%
2,72%
2,28%
1,95%
1,63%
1,46%
2,40%
1,90%
1,49%
1,20%
1,01%
0,83%
0,70%
0,60%
0,95%
0,72%
0,80%
0,62%
0,42%
0,34%
0,29%
0,22%
0,26%
0,20%
0,18%
0,11%
0,08%
0,08%
0,10%
0,07%
0,36%

Περίοδος 2010:
Στοιχεία ΥΠΟΙΚ 2010- Φορολόγηση με κλίμακα 2009 για έτος 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2010

379.650
153.278
126.525
134.862
147.410
230.389
242.338
219.724
224.478
210.548
220.193

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2010

0,00 €
67.226.612,00 €
189.636.284,00 €
337.897.980,00 €
515.275.992,00 €
1.051.225.002,00 €
1.343.679.107,00 €
1.425.745.630,00 €
1.677.261.559,00 €
1.787.119.781,00 €
2.092.417.221,00 €

Ατομικό
εισόδημα 2010

0,00 €
438,59 €
1.498,80 €
2.505,51 €
3.495,53 €
4.562,83 €
5.544,65 €
6.488,80 €
7.471,83 €
8.487,94 €
9.502,65 €

195

2010 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ατομικός Φόρος
2010

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

250.681
236.940
211.526
187.958
167.609
154.668
147.534
130.673
124.191
110.880
198.014
171.027
148.318
128.354
114.384
140.968
115.882
97.105
83.690
72.346
101.407
76.691
53.832
38.331
28.540
21.415
16.370
12.709
10.046
8.175
6.555
9.803
6.845
4.804
3.535
2.633
1.944
1.562
1.187
1.749
1.162
1.103
728
458
291
203
190
190
122
57
50
24
27
29
19
49

2.629.982.010,00 €
2.723.148.000,00 €
2.640.947.247,00 €
2.534.090.070,00 €
2.428.963.340,00 €
2.396.185.562,00 €
2.431.521.073,00 €
2.286.162.889,00 €
2.296.588.721,00 €
2.161.557.957,00 €
4.153.150.219,00 €
3.929.481.860,00 €
3.703.623.198,00 €
3.463.557.581,00 €
3.314.768.959,00 €
4.432.396.565,00 €
3.992.335.265,00 €
3.637.400.335,00 €
3.385.747.465,00 €
3.144.862.178,00 €
4.807.080.817,00 €
4.015.812.261,00 €
3.087.253.068,00 €
2.390.570.265,00 €
1.923.623.558,00 €
1.550.133.654,00 €
1.266.890.530,00 €
1.046.845.785,00 €
878.049.393,00 €
755.453.317,00 €
638.477.439,00 €
1.025.841.667,00 €
784.889.060,00 €
599.249.928,00 €
476.444.116,00 €
381.341.341,00 €
300.994.815,00 €
257.528.977,00 €
207.552.661,00 €
330.981.495,00 €
243.293.488,00 €
257.635.107,00 €
192.006.767,00 €
134.479.994,00 €
94.303.325,00 €
71.951.774,00 €
72.905.257,00 €
80.131.819,00 €
57.567.985,00 €
29.764.281,00 €
28.785.076,00 €
14.913.259,00 €
18.105.977,00 €
21.394.067,00 €
15.959.106,00 €
68.580.287,00 €

10.491,35 €
11.492,99 €
12.485,21 €
13.482,21 €
14.491,84 €
15.492,45 €
16.481,09 €
17.495,30 €
18.492,39 €
19.494,57 €
20.974,02 €
22.975,80 €
24.970,83 €
26.984,41 €
28.979,31 €
31.442,57 €
34.451,73 €
37.458,42 €
40.455,82 €
43.469,75 €
47.403,84 €
52.363,54 €
57.349,77 €
62.366,50 €
67.400,97 €
72.385,41 €
77.390,99 €
82.370,43 €
87.402,89 €
92.410,19 €
97.403,12 €
104.645,69 €
114.666,04 €
124.739,79 €
134.779,10 €
144.831,50 €
154.832,72 €
164.871,30 €
174.854,81 €
189.240,42 €
209.374,77 €
233.576,71 €
263.745,56 €
293.624,44 €
324.066,41 €
354.442,24 €
383.711,88 €
421.746,42 €
471.868,73 €
522.180,37 €
575.701,52 €
621.385,79 €
670.591,74 €
737.726,45 €
839.952,95 €
1.399.597,69 €

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
13.709.801,16 €
43.590.617,52 €
70.415.913,36 €
96.642.233,04 €
112.953.109,68 €
272.024.812,56 €
320.454.583,60 €
354.838.231,48 €
381.854.785,92 €
413.312.626,88 €
620.488.020,80 €
633.019.615,40 €
635.555.420,60 €
638.823.436,70 €
635.089.587,64 €
1.041.800.530,46 €
932.420.319,18 €
756.496.485,84 €
613.548.966,00 €
514.301.823,20 €
428.603.361,60 €
360.408.412,00 €
305.119.854,00 €
261.408.517,20 €
229.096.826,80 €
196.789.275,60 €
324.974.930,15 €
257.780.777,00 €
202.694.707,60 €
165.121.952,20 €
134.899.583,45 €
108.348.306,75 €
94.113.759,65 €
76.851.917,45 €
124.560.612,75 €
93.283.789,60 €
100.559.978,15 €
76.254.725,15 €
54.131.477,30 €
38.379.956,25 €
29.548.478,30 €
30.158.765,65 €
33.410.718,55 €
24.204.913,25 €
12.599.346,45 €
12.256.284,20 €
6.376.406,55 €
7.771.309,65 €
9.223.070,15 €
6.916.737,70 €
30.178.069,15 €

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
88,64 €
295,46 €
538,87 €
778,17 €
1.018,70 €
1.373,77 €
1.873,71 €
2.392,42 €
2.975,01 €
3.613,38 €
4.401,62 €
5.462,62 €
6.545,03 €
7.633,21 €
8.778,50 €
10.273,46 €
12.158,15 €
14.052,91 €
16.006,60 €
18.020,39 €
20.014,17 €
22.016,40 €
24.008,17 €
26.021,15 €
28.024,08 €
30.021,25 €
33.150,56 €
37.659,72 €
42.192,90 €
46.710,59 €
51.234,18 €
55.734,73 €
60.252,09 €
64.744,67 €
71.218,19 €
80.278,65 €
91.169,52 €
104.745,50 €
118.191,00 €
131.889,88 €
145.559,01 €
158.730,35 €
175.845,89 €
198.400,93 €
221.041,17 €
245.125,68 €
265.683,61 €
287.826,28 €
318.036,90 €
364.038,83 €
615.878,96 €

0,00%
0,00%
0,00%
0,00%
0,00%
0,57%
1,79%
3,08%
4,21%
5,23%
6,55%
8,16%
9,58%
11,02%
12,47%
14,00%
15,86%
17,47%
18,87%
20,19%
21,67%
23,22%
24,50%
25,67%
26,74%
27,65%
28,45%
29,15%
29,77%
30,33%
30,82%
31,68%
32,84%
33,82%
34,66%
35,38%
36,00%
36,54%
37,03%
37,63%
38,34%
39,03%
39,71%
40,25%
40,70%
41,07%
41,37%
41,69%
42,05%
42,33%
42,58%
42,76%
42,92%
43,11%
43,34%
44,00%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

10.939.061,88 €

12.937.367.741,27 €

4.253.725,63 €

12,90%

10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

196

0,00%
0,00%
0,00%
0,00%
0,00%
0,11%
0,34%
0,54%
0,75%
0,87%
2,10%
2,48%
2,74%
2,95%
3,19%
4,80%
4,89%
4,91%
4,94%
4,91%
8,05%
7,21%
5,85%
4,74%
3,98%
3,31%
2,79%
2,36%
2,02%
1,77%
1,52%
2,51%
1,99%
1,57%
1,28%
1,04%
0,84%
0,73%
0,59%
0,96%
0,72%
0,78%
0,59%
0,42%
0,30%
0,23%
0,23%
0,26%
0,19%
0,10%
0,09%
0,05%
0,06%
0,07%
0,05%
0,23%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2011:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2010 για έτος 2011
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2011

426.255
153.890
129.675
136.835
151.000
219.516
257.232
230.069
227.960
204.219
195.752
228.399
221.486
203.506
187.760
182.441
160.929
150.921
136.749
123.890
112.332
199.101
169.470
146.301
127.973
109.241
138.959
116.225
98.653
84.869
72.155
93.870
66.512
47.546
34.701
25.729
19.438
15.290
12.023
9.535
7.702
6.408
9.491
6.847
4.764
3.487
2.569
1.958
1.477
1.273
1.767
1.231
1.173
748
462
327

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2011

0,00 €
67.997.144,00 €
193.781.649,00 €
342.843.804,00 €
527.926.406,00 €
1.006.146.290,00 €
1.422.439.133,00 €
1.491.507.448,00 €
1.703.632.690,00 €
1.733.102.338,00 €
1.861.965.323,00 €
2.396.613.037,00 €
2.546.110.072,00 €
2.541.577.782,00 €
2.533.683.286,00 €
2.644.547.892,00 €
2.493.425.741,00 €
2.489.170.610,00 €
2.392.563.782,00 €
2.290.933.726,00 €
2.189.697.401,00 €
4.175.706.792,00 €
3.892.784.228,00 €
3.654.377.960,00 €
3.452.389.290,00 €
3.165.108.581,00 €
4.370.476.652,00 €
4.006.011.675,00 €
3.695.149.341,00 €
3.433.706.474,00 €
3.135.840.491,00 €
4.444.905.361,00 €
3.482.834.425,00 €
2.728.004.203,00 €
2.164.827.849,00 €
1.733.541.900,00 €
1.407.457.133,00 €
1.183.541.328,00 €
990.588.015,00 €
833.272.740,00 €
711.826.630,00 €
624.297.701,00 €
993.613.459,00 €
786.015.120,00 €
594.305.880,00 €
469.656.652,00 €
371.769.250,00 €
302.923.298,00 €
243.411.353,00 €
222.457.051,00 €
334.664.790,00 €
257.690.934,00 €
274.265.530,00 €
197.518.206,00 €
135.771.220,00 €
105.992.644,00 €

Ατομικό
εισόδημα 2011

0,00 €
441,86 €
1.494,36 €
2.505,53 €
3.496,20 €
4.583,48 €
5.529,79 €
6.482,87 €
7.473,38 €
8.486,49 €
9.511,86 €
10.493,10 €
11.495,58 €
12.488,96 €
13.494,27 €
14.495,36 €
15.493,95 €
16.493,20 €
17.496,02 €
18.491,68 €
19.493,09 €
20.972,81 €
22.970,34 €
24.978,49 €
26.977,48 €
28.973,63 €
31.451,56 €
34.467,73 €
37.456,03 €
40.458,90 €
43.459,78 €
47.351,71 €
52.364,00 €
57.376,10 €
62.385,17 €
67.376,96 €
72.407,51 €
77.406,23 €
82.391,09 €
87.390,95 €
92.421,01 €
97.424,73 €
104.690,07 €
114.797,01 €
124.749,35 €
134.687,88 €
144.713,60 €
154.710,57 €
164.801,19 €
174.750,24 €
189.397,16 €
209.334,63 €
233.815,46 €
264.061,77 €
293.877,10 €
324.136,53 €

197

2011 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
14.308.333,38 €
45.030.086,40 €
73.713.967,68 €
96.386.694,24 €
114.392.256,24 €
273.459.970,08 €
317.296.899,28 €
350.304.169,60 €
380.437.392,80 €
394.530.685,92 €
612.044.588,64 €
635.562.703,00 €
645.601.942,76 €
647.922.400,12 €
633.139.686,58 €
962.510.237,18 €
808.674.201,50 €
668.635.557,14 €
555.704.199,60 €
463.399.500,00 €
389.207.133,20 €
336.723.931,20 €
288.749.586,00 €
248.066.196,00 €
215.874.772,00 €
192.431.560,40 €
314.821.516,55 €
258.259.624,00 €
201.027.486,00 €
162.736.713,40 €
131.484.302,50 €
109.020.964,10 €
88.945.728,85 €
82.360.052,95 €
125.967.175,50 €
98.800.780,30 €
107.067.868,50 €
78.456.072,70 €
54.656.769,00 €
43.138.309,80 €

Ατομικός Φόρος
2011

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
88,91 €
298,37 €
539,05 €
778,00 €
1.018,34 €
1.373,47 €
1.872,29 €
2.394,41 €
2.972,79 €
3.611,56 €
4.404,50 €
5.468,38 €
6.544,17 €
7.634,38 €
8.774,72 €
10.253,65 €
12.158,32 €
14.062,92 €
16.014,07 €
18.010,79 €
20.023,00 €
22.022,49 €
24.016,43 €
26.016,38 €
28.028,40 €
30.029,89 €
33.170,53 €
37.718,65 €
42.197,21 €
46.669,55 €
51.181,12 €
55.679,76 €
60.220,53 €
64.697,61 €
71.288,72 €
80.260,59 €
91.276,96 €
104.887,80 €
118.304,69 €
131.921,44 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,57%
1,81%
3,08%
4,21%
5,22%
6,55%
8,15%
9,59%
11,02%
12,46%
14,00%
15,87%
17,47%
18,87%
20,19%
21,65%
23,22%
24,51%
25,67%
26,73%
27,65%
28,45%
29,15%
29,77%
30,33%
30,82%
31,68%
32,86%
33,83%
34,65%
35,37%
35,99%
36,54%
37,02%
37,64%
38,34%
39,04%
39,72%
40,26%
40,70%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,12%
0,36%
0,59%
0,78%
0,92%
2,20%
2,55%
2,82%
3,06%
3,17%
4,92%
5,11%
5,19%
5,21%
5,09%
7,74%
6,50%
5,38%
4,47%
3,73%
3,13%
2,71%
2,32%
2,00%
1,74%
1,55%
2,53%
2,08%
1,62%
1,31%
1,06%
0,88%
0,72%
0,66%
1,01%
0,79%
0,86%
0,63%
0,44%
0,35%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

220
158
184
126
67
50
36
19
32
32
51

77.959.711,00 €
60.574.902,00 €
77.852.343,00 €
59.579.025,00 €
35.056.689,00 €
28.697.207,00 €
22.384.669,00 €
12.759.264,00 €
23.848.371,00 €
26.887.831,00 €
72.908.496,00 €

354.362,32 €
383.385,46 €
423.110,56 €
472.849,40 €
523.234,16 €
573.944,14 €
621.796,36 €
671.540,21 €
745.261,59 €
840.244,72 €
1.429.578,35 €

32.015.069,95 €
25.056.185,90 €
32.468.594,35 €
25.054.121,25 €
14.841.530,05 €
12.216.743,15 €
9.571.261,05 €
5.476.808,80 €
10.285.686,95 €
11.653.443,95 €
32.097.883,20 €

145.523,05 €
158.583,46 €
176.459,75 €
198.842,23 €
221.515,37 €
244.334,86 €
265.868,36 €
288.253,09 €
321.427,72 €
364.170,12 €
629.370,26 €

41,07%
41,36%
41,71%
42,05%
42,34%
42,57%
42,76%
42,92%
43,13%
43,34%
44,02%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

10.980.233,07 €

12.431.589.343,69 €

4.272.233,11 €

12,69%

340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

0,26%
0,20%
0,26%
0,20%
0,12%
0,10%
0,08%
0,04%
0,08%
0,09%
0,26%

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 188-195), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και χρησιμοποιούμε σε όλα τα έτη.
Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, με την κλίμακα του 2010 έχουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2006 - Ομάδες Κατηγοριών εισοδημάτων με 2010
Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

13,08%

0,00%

33,66 €

0,27%

23,73%

0,62%

19.316,70 €

976,01 €

5,05%

11,93%

5,78%

25.512,59 €

2.579,47 €

10,11%

14,16%

13,74%

1.442.682.481,20 €

34.109,99 €

5.348,34 €

15,68%

11,42%

17,19%

8.014.195.839,00 €

1.628.192.678,82 €

43.769,26 €

8.892,32 €

20,32%

9,95%

19,40%

118.223

6.987.963.342,00 €

1.746.338.492,30 €

59.108,32 €

14.771,56 €

24,99%

8,67%

20,80%

24.735

2.064.657.248,00 €

604.731.999,20 €

83.471,08 €

24.448,43 €

29,29%

2,56%

7,20%

95.000 - 160.000

19.317

2.256.571.062,00 €

746.630.457,35 €

116.817,88 €

38.651,47 €

33,09%

2,80%

8,89%

160.000 - 340.000

4.763

1.002.745.347,00 €

384.839.186,15 €

210.528,10 €

80.797,65 €

38,38%

1,24%

4,58%

340.000 - 900.000

578

272.324.021,00 €

114.488.489,45 €

471.148,83 €

198.076,97 €

42,04%

0,34%

1,36%

900.000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

36.328.791,55 €

1.678.542,02 €

741.403,91 €

44,17%

0,10%

0,43%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

8.394.895.407,48 €

2.759.175,95 €

1.115.979,79 €

10,42%

100,00%

100,00%

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.375.025

10.540.607.193,00 €

0,00 €

4.438,10 €

9.000 - 17.000

1.540.238

19.119.061.142,00 €

51.837.040,20 €

12.413,06 €

17.000 - 22.000

497.482

9.609.710.386,00 €

485.546.372,64 €

22.000 - 30.000

447.099

11.406.654.161,00 €

1.153.279.418,62 €

30.000 - 39.000

269.744

9.200.966.283,00 €

39.000 - 50.000

183.101

50.000 - 75.000
75.000 - 95.000

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Στοιχεία ΥΠΟΙΚ 2007 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

0 - 9.000

2.217.404

9.795.707.830,00 €

0,00 €

4.417,65 €

0,00 €

0,00%

11,39%

0,00%

9.000 - 17.000

1.621.989

20.118.465.060,00 €

54.597.462,60 €

12.403,58 €

33,66 €

0,27%

23,39%

0,58%

17.000 - 22.000

517.697

10.010.818.418,00 €

507.825.400,32 €

19.337,22 €

980,93 €

5,07%

11,64%

5,36%

22.000 - 30.000

482.021

12.310.695.609,00 €

1.246.976.078,54 €

25.539,75 €

2.586,97 €

10,13%

14,31%

13,17%

30.000 - 39.000

290.721

9.916.383.143,00 €

1.554.800.510,60 €

34.109,62 €

5.348,08 €

15,68%

11,53%

16,42%

39.000 - 50.000

203.651

8.930.066.488,00 €

1.817.166.525,44 €

43.849,85 €

8.922,94 €

20,35%

10,38%

19,19%

50.000 - 75.000

137.980

8.163.479.222,00 €

2.041.189.840,52 €

59.164,22 €

14.793,37 €

25,00%

9,49%

21,56%

75.000 - 95.000

29.367

2.452.071.255,00 €

718.287.522,00 €

83.497,51 €

24.459,00 €

29,29%

2,85%

7,59%

95.000 - 160.000

23.158

2.708.610.681,00 €

896.592.256,80 €

116.962,20 €

38.716,31 €

33,10%

3,15%

9,47%

160.000 - 340.000

5.697

1.191.815.056,00 €

456.900.595,20 €

209.200,47 €

80.200,21 €

38,34%

1,39%

4,83%

340.000 - 900.000

683

318.502.835,00 €

133.805.255,75 €

466.329,19 €

195.908,13 €

42,01%

0,37%

1,41%

900.000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

39.306.088,40 €

1.511.433,08 €

666.204,89 €

44,08%

0,10%

0,42%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

9.467.447.536,17 €

2.586.244,33 €

1.038.154,51 €

11,01%

100,00%

100,00%

198

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2008 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.008.466

8.609.323.309,00 €

0,00 €

4.286,52 €

0,00 €

0,00%

9,23%

0,00%

9.000 - 17.000

1.731.869

21.447.911.301,00 €

57.296.190,30 €

12.384,26 €

33,08 €

0,27%

22,98%

0,52%

17.000 - 22.000

546.261

10.553.366.573,00 €

533.492.717,52 €

19.319,28 €

976,63 €

5,06%

11,31%

4,85%

22.000 - 30.000

523.036

13.375.883.371,00 €

1.358.258.770,62 €

25.573,54 €

2.596,87 €

10,15%

14,33%

12,35%

30.000 - 39.000

317.060

10.816.016.137,00 €

1.696.096.084,92 €

34.113,47 €

5.349,45 €

15,68%

11,59%

15,42%

39.000 - 50.000

229.211

10.068.991.032,00 €

2.052.123.452,16 €

43.928,92 €

8.952,99 €

20,38%

10,79%

18,65%

50.000 - 75.000

169.568

10.047.314.177,00 €

2.514.328.121,08 €

59.252,42 €

14.827,85 €

25,02%

10,77%

22,85%

75.000 - 95.000

36.740

3.065.057.616,00 €

897.567.446,40 €

83.425,63 €

24.430,25 €

29,28%

3,28%

8,16%

95.000 - 160.000

28.633

3.340.168.004,00 €

1.104.597.293,35 €

116.654,49 €

38.577,77 €

33,07%

3,58%

10,04%

160.000 - 340.000

7.102

1.493.299.673,00 €

572.982.972,85 €

210.264,67 €

80.679,10 €

38,37%

1,60%

5,21%

340.000 - 900.000

865

405.771.343,00 €

170.539.004,35 €

469.099,82 €

197.154,92 €

42,03%

0,43%

1,55%

900.000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

44.271.632,00 €

1.360.456,22 €

598.265,30 €

43,98%

0,11%

0,40%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

11.001.553.685,55 €

2.438.759,22 €

971.844,20 €

11,79%

100,00%

100,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2009 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.029.750

8.555.830.663,00 €

0,00 €

4.215,21 €

0,00 €

0,00%

8,73%

0,00%

9.000 - 17.000

1.638.855

20.549.665.486,00 €

57.290.429,76 €

12.539,04 €

34,96 €

0,28%

20,96%

0,47%

17.000 - 22.000

559.043

10.796.883.677,00 €

545.154.702,48 €

19.313,15 €

975,16 €

5,05%

11,01%

4,46%

22.000 - 30.000

551.915

14.138.740.752,00 €

1.440.276.586,64 €

25.617,61 €

2.609,60 €

10,19%

14,42%

11,77%

30.000 - 39.000

343.773

11.717.943.067,00 €

1.835.709.055,16 €

34.086,28 €

5.339,89 €

15,67%

11,95%

15,01%

39.000 - 50.000

248.850

10.952.872.115,00 €

2.235.992.403,70 €

44.013,95 €

8.985,30 €

20,41%

11,17%

18,28%

50.000 - 75.000

198.338

11.747.738.404,00 €

2.939.243.472,98 €

59.230,90 €

14.819,37 €

25,02%

11,98%

24,03%

75.000 - 95.000

43.003

3.584.558.124,00 €

1.049.376.429,60 €

83.356,00 €

24.402,40 €

29,27%

3,66%

8,58%

95.000 - 160.000

32.662

3.807.511.354,00 €

1.258.843.501,95 €

116.573,12 €

38.541,53 €

33,06%

3,88%

10,29%

160.000 - 340.000

7.832

1.643.373.033,00 €

630.339.784,85 €

209.828,02 €

80.482,61 €

38,36%

1,68%

5,15%

340.000 - 900.000

1.006

465.841.730,00 €

195.605.138,50 €

463.063,35 €

194.438,51 €

41,99%

0,48%

1,60%

900.000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

43.877.520,10 €

1.366.670,93 €

601.061,92 €

43,98%

0,10%

0,36%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

12.231.709.025,72 €

2.438.507,57 €

971.691,24 €

12,47%

100,00%

100,00%

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

Στοιχεία ΥΠΟΙΚ 2010 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.069.202

8.395.067.947,00 €

0,00 €

4.057,15 €

0,00 €

0,00%

8,37%

0,00%

9.000 - 17.000

1.577.109

19.877.254.523,00 €

57.300.418,68 €

12.603,60 €

36,33 €

0,29%

19,82%

0,44%

17.000 - 22.000

563.758

10.897.459.786,00 €

552.036.068,64 €

19.330,03 €

979,21 €

5,07%

10,86%

4,27%

22.000 - 30.000

562.083

14.411.431.598,00 €

1.470.460.227,88 €

25.639,33 €

2.616,09 €

10,20%

14,37%

11,37%

30.000 - 39.000

353.955

12.062.132.165,00 €

1.889.063.056,80 €

34.078,15 €

5.337,01 €

15,66%

12,03%

14,60%

39.000 - 50.000

257.443

11.337.690.460,00 €

2.315.713.554,80 €

44.039,61 €

8.995,05 €

20,42%

11,30%

17,90%

50.000 - 75.000
75.000 - 95.000

218.809
47.300

12.967.392.806,00 €
3.947.239.025,00 €

3.245.370.955,82 €
1.156.033.610,00 €

59.263,53 €
83.451,14 €

14.831,98 €
24.440,46 €

25,03%
29,29%

12,93%
3,94%

25,09%
8,94%

95.000 - 160.000

36.119

4.207.238.366,00 €

1.390.609.532,75 €

116.482,69 €

38.500,78 €

33,05%

4,19%

10,75%

160.000 - 340.000

8.240

1.717.781.814,00 €

658.136.216,30 €

208.468,67 €

79.870,90 €

38,31%

1,71%

5,09%

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

199

Ατομικό
Εισόδημα

Ατομικός
Φόρος

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

340.000 - 900.000

911

411.478.601,00 €

172.466.030,45 €

451.677,94 €

189.315,07 €

41,91%

0,41%

1,33%

900.000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

30.178.069,15 €

1.399.597,69 €

615.878,96 €

44,00%

0,07%

0,23%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

12.937.367.741,27 €

2.458.689,54 €

980.801,85 €

12,90%

100,00%

100,00%

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

8,67%

0,00%
0,48%

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.136.651

8.489.376.902,00 €

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

Ατομικό
Εισόδημα

ΣΥΝΟΛΟ ΦΟΡΟ Υ

0,00 €

3.973,22 €

Ατομικός
Φόρος

9.000 - 17.000

1.531.194

19.507.093.743,00 €

59.338.419,78 €

12.739,79 €

38,75 €

0,30%

19,92%

17.000 - 22.000

572.072

11.048.901.701,00 €

557.952.888,24 €

19.313,83 €

975,32 €

5,05%

11,28%

4,49%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.442.569.147,60 €

25.614,91 €

2.608,69 €

10,18%

14,46%

11,60%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.893.209.234,40 €

34.116,38 €

5.350,51 €

15,68%

12,32%

15,23%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.243.572.323,88 €

43.900,82 €

8.942,31 €

20,37%

11,25%

18,05%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.885.620.591,44 €

59.386,91 €

14.880,01 €

25,06%

11,76%

23,21%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.089.414.485,20 €

83.484,37 €

24.453,75 €

29,29%

3,80%

8,76%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.369.782.166,95 €

116.613,60 €

38.559,34 €

33,07%

4,23%

11,02%

160.000 - 340.000

8.458

1.771.771.728,00 €

679.392.757,60 €

209.478,80 €

80.325,46 €

38,35%

1,81%

5,47%

340.000 - 900.000

924

425.600.012,00 €

178.639.445,40 €

460.606,07 €

193.332,73 €

41,97%

0,43%

1,44%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

32.097.883,20 €

1.429.578,35 €

629.370,26 €

44,02%

0,07%

0,26%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

12.431.589.343,69 €

2.498.807,05 €

998.837,15 €

12,69%

100,00%

100,00%

ΣΥΓΚΕΝΤΡΩΤΙΚΟΣ ΠΙΝΑΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΤΩΝ 2006 – 2001 ΜΕ ΤΑ ΠΡΑΓΜΑΤΙΚΑ
ΕΙΣΟΔΜΑΤΑ ΤΟΥ ΥΠΟΙΚ. ΦΟΡΟΛΟΓΟΥΜΕΝΑ ΜΕ ΤΗΝ ΚΛΙΜΑΚΑ ΤΟΥ 2010
Ο παρακάτω πίνακας δείχνει τις μεταβολές κατά έτος στις ομάδες εισοδήματος που έχουμε ορίσει. Σε αυτόν τον
πίνακα μπορούμε να διακρίνουμε την φορολόγηση με την κλίμακα του 2010, της κάθε ομάδας κατηγοριών
εισοδήματος από το 2006 – 2011 έτσι όπως αυτά δίνονται από το Υ ΠΟΙΚ. Τα δεδομένα είναι α ντλούμενα από τους
προηγούμενους πίνακες α νά έτος.

Στοιχεία ΥΠΟΙΚ - Ομάδες κατηγοριών Εισοδημάτων με κλιμάκια 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

0-9.000

9.000 - 17.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜ
ΕΝΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό
φόρου

ΣΥΜΜΕΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ ΜΑ

ΣΥΜΜΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ Α

2006

2.375.025

10.540.607.193 €

0€

0,00%

13,08%

0,00%

2007

2.217.404

9.795.707.830 €

0€

0,00%

11,39%

0,00%

2008

2.008.466

8.609.323.309 €

0€

0,00%

9,23%

0,00%

2009

2.029.750

8.555.830.663 €

0€

0,00%

8,73%

0,00%

2010

2.069.202

8.395.067.947 €

0€

0,00%

8,37%

0,00%

2011

2.136.651

8.489.376.902 €

0€

0,00%

8,67%

0,00%

2006

1.540.238

19.119.061.142 €

51.837.040 €

0,27%

23,73%

0,62%

2007

1.621.989

20.118.465.060 €

54.597.463 €

0,27%

23,39%

0,58%

2008

1.731.869

21.447.911.301 €

57.296.190 €

0,27%

22,98%

0,52%

200

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

17.000 - 22.000

22.000 - 30.000

30.000 - 39.000

39.000 - 50.000

50.000 - 75.000

75.000 - 95.000

95.000 - 160.000

2009

1.638.855

20.549.665.486 €

57.290.430 €

0,28%

20,96%

0,47%

2010

1.577.109

19.877.254.523 €

57.300.419 €

0,29%

19,82%

0,44%

2011

1.531.194

19.507.093.743 €

59.338.420 €

0,30%

19,92%

0,48%

2006

572.072

9.609.710.386 €

485.546.373 €

5,05%

11,28%

4,49%

2007

497.482

10.010.818.418 €

507.825.400 €

5,07%

11,93%

5,78%

2008

517.697

10.553.366.573 €

533.492.718 €

5,06%

11,64%

5,36%

2009

546.261

10.796.883.677 €

545.154.702 €

5,05%

11,31%

4,85%

2010

559.043

10.897.459.786 €

552.036.069 €

5,07%

11,01%

4,46%

2011

563.758

11.048.901.701 €

557.952.888 €

5,05%

10,86%

4,27%

2006

447.099

11.406.654.161 €

1.153.279.419 €

10,11%

14,16%

13,74%

2007

482.021

12.310.695.609 €

1.246.976.079 €

10,13%

14,31%

13,17%

2008

523.036

13.375.883.371 €

1.358.258.771 €

10,15%

14,33%

12,35%

2009

551.915

14.138.740.752 €

1.440.276.587 €

10,19%

14,42%

11,77%

2010

562.083

14.411.431.598 €

1.470.460.228 €

10,20%

14,37%

11,37%

2011

552.985

14.164.660.059 €

1.442.569.148 €

10,18%

14,46%

11,60%

2006

269.744

9.200.966.283 €

1.442.682.481 €

15,68%

11,42%

17,19%

2007

290.721

9.916.383.143 €

1.554.800.511 €

15,68%

11,53%

16,42%

2008

317.060

10.816.016.137 €

1.696.096.085 €

15,68%

11,59%

15,42%

2009

343.773

11.717.943.067 €

1.835.709.055 €

15,67%

11,95%

15,01%

2010

353.955

12.062.132.165 €

1.889.063.057 €

15,66%

12,03%

14,60%

2011

353.837

12.071.637.668 €

1.893.209.234 €

15,68%

12,32%

15,23%

2006

183.101

8.014.195.839 €

1.628.192.679 €

20,32%

9,95%

19,40%

2007

203.651

8.930.066.488 €

1.817.166.525 €

20,35%

10,38%

19,19%

2008

229.211

10.068.991.032 €

2.052.123.452 €

20,38%

10,79%

18,65%

2009

248.850

10.952.872.115 €

2.235.992.404 €

20,41%

11,17%

18,28%

2010

257.443

11.337.690.460 €

2.315.713.555 €

20,42%

11,30%

17,90%

2011

250.894

11.014.452.326 €

2.243.572.324 €

20,37%

11,25%

18,05%

2006

118.223

6.987.963.342 €

1.746.338.492 €

24,99%

8,67%

20,80%

2007

137.980

8.163.479.222 €

2.041.189.841 €

25,00%

9,49%

21,56%

2008

169.568

10.047.314.177 €

2.514.328.121 €

25,02%

10,77%

22,85%

2009

198.338

11.747.738.404 €

2.939.243.473 €

25,02%

11,98%

24,03%

2010

218.809

12.967.392.806 €

3.245.370.956 €

25,03%

12,93%

25,09%

2011

193.926

11.516.665.510 €

2.885.620.591 €

25,06%

11,76%

23,21%

2006

24.735

2.064.657.248 €

604.731.999 €

29,29%

2,56%

7,20%

2007

29.367

2.452.071.255 €

718.287.522 €

29,29%

2,85%

7,59%

2008

36.740

3.065.057.616 €

897.567.446 €

29,28%

3,28%

8,16%

2009

43.003

3.584.558.124 €

1.049.376.430 €

29,27%

3,66%

8,58%

2010

47.300

3.947.239.025 €

1.156.033.610 €

29,29%

3,94%

8,94%

2011

44.550

3.719.228.713 €

1.089.414.485 €

29,29%

3,80%

8,76%

2006

19.317

2.256.571.062 €

746.630.457 €

33,09%

2,80%

8,89%

2007

23.158

2.708.610.681 €

896.592.257 €

33,10%

3,15%

9,47%

2008

28.633

3.340.168.004 €

1.104.597.293 €

33,07%

3,58%

10,04%

2009

32.662

3.807.511.354 €

1.258.843.502 €

33,06%

3,88%

10,29%

2010

36.119

4.207.238.366 €

1.390.609.533 €

33,05%

4,19%

10,75%

2011

35.524

4.142.581.360 €

1.369.782.167 €

33,07%

4,23%

11,02%

201

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

160.000 - 340.000

340.000 - 900.000

900.000 ΚΑΙ ΑΝΩ

2006

4.763

1.002.745.347 €

384.839.186 €

38,38%

1,24%

4,58%

2007

5.697

1.191.815.056 €

456.900.595 €

38,34%

1,39%

4,83%

2008

7.102

1.493.299.673 €

572.982.973 €

38,37%

1,60%

5,21%

2009

7.832

1.643.373.033 €

630.339.785 €

38,36%

1,68%

5,15%

2010

8.240

1.717.781.814 €

658.136.216 €

38,31%

1,71%

5,09%

2011

8.458

1.771.771.728 €

679.392.758 €

38,35%

1,81%

5,47%

2006

578

272.324.021 €

114.488.489 €

42,04%

0,34%

1,36%

2007

683

318.502.835 €

133.805.256 €

42,01%

0,37%

1,41%

2008

865

405.771.343 €

170.539.004 €

42,03%

0,43%

1,55%

2009

1.006

465.841.730 €

195.605.139 €

41,99%

0,48%

1,60%

2010

911

411.478.601 €

172.466.030 €

41,91%

0,41%

1,33%

2011

924

425.600.012 €

178.639.445 €

41,97%

0,43%

1,44%

2006

49

82.248.559 €

36.328.792 €

44,17%

0,10%

0,43%

2007

59

89.174.552 €

39.306.088 €

44,08%

0,10%

0,42%

2008

74

100.673.760 €

44.271.632 €

43,98%

0,11%

0,40%

2009

73

99.766.978 €

43.877.520 €

43,98%

0,10%

0,36%

2010

49

68.580.287 €

30.178.069 €

44,00%

0,07%

0,23%

2011

51

72.908.496 €

32.097.883 €

44,02%

0,07%

0,26%

ΚΕΦΑΛΑΙΟ 11

Φορολόγηση με την κλίμακα 2011.
Περίοδος 2006:
Στοιχεία ΥΠΟΙΚ 2006- Φορολόγηση με κλίμακα 2011 για έτος 2006
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2006

322.370
165.179
151.681
188.863
226.842
212.197
199.894
235.274
331.071
341.654
268.656
260.704
224.803
184.647
170.870
151.964
147.129
131.465
117.427
108.146
98.132

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2006

0,00 €
73.346.585,00 €
226.871.101,00 €
484.144.231,00 €
792.125.871,00 €
951.114.386,00 €
1.095.478.008,00 €
1.524.323.069,00 €
2.494.362.757,00 €
2.898.841.185,00 €
2.547.660.636,00 €
2.735.295.000,00 €
2.580.029.847,00 €
2.305.186.053,00 €
2.302.770.847,00 €
2.202.156.326,00 €
2.279.729.062,00 €
2.166.233.371,00 €
2.054.070.542,00 €
1.999.830.620,00 €
1.912.961.734,00 €

Ατομικό
εισόδημα 2006

0,00 €
444,04 €
1.495,71 €
2.563,47 €
3.491,97 €
4.482,22 €
5.480,29 €
6.478,93 €
7.534,22 €
8.484,73 €
9.482,98 €
10.491,96 €
11.476,85 €
12.484,29 €
13.476,74 €
14.491,30 €
15.494,76 €
16.477,64 €
17.492,32 €
18.491,95 €
19.493,76 €

202

2006 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
12.975.663,60 €
38.895.900,00 €
55.680.284,70 €
71.490.069,54 €
96.680.552,46 €
113.735.098,68 €
136.691.291,16 €
149.792.642,75 €
163.585.175,50 €
177.682.575,00 €
185.807.073,50 €

Ατομικός Φόρος
2006

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
48,30 €
149,20 €
247,68 €
387,17 €
565,81 €
748,43 €
929,06 €
1.139,41 €
1.393,08 €
1.642,99 €
1.893,44 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,51%
1,42%
2,16%
3,10%
4,20%
5,16%
6,00%
6,91%
7,96%
8,88%
9,71%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,12%
0,37%
0,53%
0,68%
0,92%
1,09%
1,31%
1,43%
1,56%
1,70%
1,78%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

173.777
144.962
119.993
98.696
83.448
106.713
87.408
75.623
64.532
53.395
65.174
42.632
28.892
20.462
15.060
11.177
8.455
6.775
5.254
4.251
3.485
5.168
3.583
2.564
1.963
1.459
1.095
841
657
977
699
719
386
300
184
137
96
104
64
48
41
26
17
25
20
49

3.642.847.490,00 €
3.330.452.585,00 €
2.996.203.630,00 €
2.662.130.526,00 €
2.417.867.420,00 €
3.355.866.517,00 €
3.012.072.961,00 €
2.833.026.805,00 €
2.610.628.571,00 €
2.319.418.440,00 €
3.084.148.828,00 €
2.231.028.761,00 €
1.657.072.464,00 €
1.276.232.918,00 €
1.014.504.891,00 €
809.124.308,00 €
654.283.557,00 €
558.174.995,00 €
459.249.527,00 €
392.949.169,00 €
339.450.811,00 €
541.065.333,00 €
411.357.712,00 €
319.627.167,00 €
264.337.107,00 €
211.193.827,00 €
169.539.105,00 €
138.567.786,00 €
114.955.436,00 €
185.328.532,00 €
145.931.177,00 €
168.006.213,00 €
101.922.704,00 €
88.166.433,00 €
59.867.066,00 €
48.620.154,00 €
37.018.491,00 €
44.167.396,00 €
30.409.541,00 €
25.297.078,00 €
23.507.165,00 €
16.309.730,00 €
11.466.899,00 €
18.681.859,00 €
16.845.708,00 €
82.248.559,00 €

20.962,77 €
22.974,66 €
24.969,82 €
26.973,03 €
28.974,54 €
31.447,59 €
34.459,92 €
37.462,50 €
40.454,79 €
43.438,87 €
47.321,77 €
52.332,26 €
57.354,02 €
62.370,88 €
67.364,20 €
72.391,90 €
77.384,22 €
82.387,45 €
87.409,50 €
92.436,88 €
97.403,39 €
104.695,30 €
114.808,18 €
124.659,58 €
134.659,76 €
144.752,45 €
154.830,23 €
164.765,50 €
174.970,22 €
189.691,44 €
208.771,35 €
233.666,50 €
264.048,46 €
293.888,11 €
325.364,49 €
354.891,64 €
385.609,28 €
424.686,50 €
475.149,08 €
527.022,46 €
573.345,49 €
627.297,31 €
674.523,47 €
747.274,36 €
842.285,40 €
1.678.542,02 €

392.856.412,50 €
400.626.386,25 €
391.471.767,50 €
381.022.004,10 €
380.613.757,00 €
579.094.740,95 €
566.488.896,35 €
569.583.041,75 €
554.511.896,98 €
519.360.907,20 €
730.096.834,64 €
558.745.969,18 €
433.799.776,32 €
347.206.407,20 €
285.623.156,40 €
234.457.263,20 €
194.242.522,80 €
169.205.498,00 €
141.772.890,80 €
123.256.687,60 €
107.970.024,40 €
176.398.759,85 €
138.603.630,40 €
110.551.505,15 €
93.471.958,15 €
76.099.402,15 €
62.079.497,25 €
51.439.323,70 €
43.202.086,20 €
70.716.379,40 €
56.596.009,65 €
66.270.175,85 €
40.854.936,80 €
35.780.894,85 €
24.551.859,70 €
20.100.809,30 €
15.412.240,95 €
18.525.408,20 €
12.853.573,45 €
10.760.645,10 €
10.046.044,25 €
7.001.898,50 €
4.939.444,55 €
8.082.336,55 €
7.320.968,60 €
36.375.831,55 €

2.260,69 €
2.763,66 €
3.262,46 €
3.860,56 €
4.561,09 €
5.426,66 €
6.480,97 €
7.531,88 €
8.592,82 €
9.726,77 €
11.202,27 €
13.106,26 €
15.014,53 €
16.968,35 €
18.965,68 €
20.976,76 €
22.973,69 €
24.974,98 €
26.983,80 €
28.994,75 €
30.981,36 €
34.132,89 €
38.683,68 €
43.116,81 €
47.616,89 €
52.158,60 €
56.693,60 €
61.164,48 €
65.756,60 €
72.381,15 €
80.967,11 €
92.169,92 €
105.841,81 €
119.269,65 €
133.434,02 €
146.721,24 €
160.544,18 €
178.128,93 €
200.837,09 €
224.180,11 €
245.025,47 €
269.303,79 €
290.555,56 €
323.293,46 €
366.048,43 €
742.363,91 €

10,78%
12,03%
13,07%
14,31%
15,74%
17,26%
18,81%
20,11%
21,24%
22,39%
23,67%
25,04%
26,18%
27,21%
28,15%
28,98%
29,69%
30,31%
30,87%
31,37%
31,81%
32,60%
33,69%
34,59%
35,36%
36,03%
36,62%
37,12%
37,58%
38,16%
38,78%
39,45%
40,08%
40,58%
41,01%
41,34%
41,63%
41,94%
42,27%
42,54%
42,74%
42,93%
43,08%
43,26%
43,46%
44,23%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

11.252.283,67 €

10.463.058.788,11 €

4.445.143,94 €

12,99%

20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

3,75%
3,83%
3,74%
3,64%
3,64%
5,53%
5,41%
5,44%
5,30%
4,96%
6,98%
5,34%
4,15%
3,32%
2,73%
2,24%
1,86%
1,62%
1,35%
1,18%
1,03%
1,69%
1,32%
1,06%
0,89%
0,73%
0,59%
0,49%
0,41%
0,68%
0,54%
0,63%
0,39%
0,34%
0,23%
0,19%
0,15%
0,18%
0,12%
0,10%
0,10%
0,07%
0,05%
0,08%
0,07%
0,35%

Περίοδος 2007:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2011 για έτος 2007
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2007

315.365
156.576
142.521
149.619
225.349
207.411

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2007

0,00 €
69.388.362,00 €
213.344.978,00 €
373.961.542,00 €
777.065.386,00 €
929.436.172,00 €

Ατομικό
εισόδημα 2007

0,00 €
443,16 €
1.496,94 €
2.499,43 €
3.448,28 €
4.481,13 €

203

2007 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ατομικός Φόρος
2007

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

183.463
216.016
263.143
357.941
285.360
264.596
241.548
206.200
177.029
159.296
147.188
140.772
120.619
110.322
103.258
183.498
152.128
131.244
107.774
90.875
114.251
95.637
80.833
69.671
59.536
74.444
49.384
33.514
24.141
17.800
13.141
10.118
7.824
6.317
5.108
4.197
6.177
4.226
3.073
2.308
1.795
1.382
1.046
817
1.223
819
772
471
309
240
152
123
126
94
46
42
31
20
30
19
59

1.005.574.121,00 €
1.402.778.697,00 €
1.982.344.491,00 €
3.041.814.081,00 €
2.702.779.694,00 €
2.776.442.134,00 €
2.771.990.215,00 €
2.573.133.127,00 €
2.386.056.476,00 €
2.307.765.323,00 €
2.280.682.654,00 €
2.319.615.437,00 €
2.109.639.498,00 €
2.040.076.211,00 €
2.012.809.471,00 €
3.848.293.238,00 €
3.494.558.515,00 €
3.276.574.424,00 €
2.906.854.709,00 €
2.632.707.961,00 €
3.593.374.022,00 €
3.294.722.289,00 €
3.028.286.832,00 €
2.818.908.799,00 €
2.587.287.127,00 €
3.523.870.562,00 €
2.584.510.036,00 €
1.922.402.378,00 €
1.506.106.551,00 €
1.199.364.008,00 €
951.096.249,00 €
783.111.014,00 €
644.780.230,00 €
552.024.713,00 €
472.155.298,00 €
408.900.593,00 €
646.628.924,00 €
484.712.461,00 €
383.471.983,00 €
310.981.867,00 €
260.038.892,00 €
213.875.961,00 €
172.417.757,00 €
142.925.595,00 €
231.930.267,00 €
171.274.448,00 €
180.938.750,00 €
123.841.619,00 €
90.761.845,00 €
77.724.775,00 €
53.814.697,00 €
47.366.648,00 €
53.313.792,00 €
44.526.415,00 €
24.094.062,00 €
24.116.356,00 €
19.315.632,00 €
13.518.273,00 €
22.248.379,00 €
16.188.581,00 €
89.174.552,00 €

5.481,07 €
6.493,86 €
7.533,34 €
8.498,09 €
9.471,47 €
10.493,14 €
11.475,94 €
12.478,82 €
13.478,34 €
14.487,28 €
15.495,03 €
16.477,82 €
17.490,11 €
18.492,02 €
19.493,01 €
20.971,85 €
22.971,17 €
24.965,52 €
26.971,76 €
28.970,65 €
31.451,58 €
34.450,29 €
37.463,50 €
40.460,29 €
43.457,52 €
47.335,86 €
52.334,97 €
57.361,17 €
62.387,91 €
67.380,00 €
72.376,25 €
77.397,81 €
82.410,56 €
87.387,16 €
92.434,47 €
97.426,87 €
104.683,33 €
114.697,70 €
124.787,50 €
134.740,84 €
144.868,46 €
154.758,29 €
164.835,33 €
174.939,53 €
189.640,45 €
209.126,31 €
234.376,62 €
262.933,37 €
293.727,65 €
323.853,23 €
354.044,06 €
385.094,70 €
423.125,33 €
473.685,27 €
523.783,96 €
574.198,95 €
623.084,90 €
675.913,65 €
741.612,63 €
852.030,58 €
1.511.433,08 €

0,00 €
0,00 €
0,00 €
0,00 €
13.453.969,40 €
39.507.813,40 €
59.805.821,50 €
79.631.962,86 €
100.216.225,68 €
119.107.198,14 €
136.753.197,72 €
160.403.299,25 €
167.965.254,50 €
181.259.492,75 €
195.493.527,75 €
415.249.269,50 €
420.298.188,75 €
428.036.486,00 €
416.020.228,15 €
414.365.286,35 €
620.160.327,70 €
619.498.341,15 €
608.852.251,20 €
598.815.963,62 €
579.515.028,26 €
834.340.493,56 €
647.290.293,68 €
503.287.983,64 €
409.797.440,40 €
337.701.603,20 €
275.573.319,60 €
232.502.765,60 €
195.476.572,00 €
170.400.225,20 €
148.100.279,20 €
130.068.177,20 €
210.805.555,80 €
163.267.127,45 €
132.674.852,35 €
109.984.000,15 €
93.718.401,40 €
78.305.822,45 €
64.010.910,65 €
53.711.857,75 €
88.494.080,15 €
66.442.881,60 €
71.401.877,50 €
49.615.148,55 €
36.832.010,25 €
31.860.948,75 €
22.243.653,65 €
19.718.451,60 €
22.355.726,40 €
18.816.766,75 €
10.245.247,90 €
10.307.200,20 €
8.289.654,40 €
5.823.622,85 €
9.622.370,55 €
7.038.241,45 €
39.362.728,40 €

0,00 €
0,00 €
0,00 €
0,00 €
47,15 €
149,31 €
247,59 €
386,19 €
566,10 €
747,71 €
929,11 €
1.139,45 €
1.392,53 €
1.643,00 €
1.893,25 €
2.262,96 €
2.762,79 €
3.261,38 €
3.860,12 €
4.559,73 €
5.428,05 €
6.477,60 €
7.532,22 €
8.594,91 €
9.733,86 €
11.207,63 €
13.107,29 €
15.017,25 €
16.975,16 €
18.972,00 €
20.970,50 €
22.979,12 €
24.984,22 €
26.974,87 €
28.993,79 €
30.990,75 €
34.127,50 €
38.633,96 €
43.174,37 €
47.653,38 €
52.210,81 €
56.661,23 €
61.195,90 €
65.742,79 €
72.358,20 €
81.126,84 €
92.489,48 €
105.340,02 €
119.197,44 €
132.753,95 €
146.339,83 €
160.312,61 €
177.426,40 €
200.178,37 €
222.722,78 €
245.409,53 €
267.408,21 €
291.181,14 €
320.745,69 €
370.433,76 €
667.164,89 €

0,00%
0,00%
0,00%
0,00%
0,50%
1,42%
2,16%
3,09%
4,20%
5,16%
6,00%
6,92%
7,96%
8,88%
9,71%
10,79%
12,03%
13,06%
14,31%
15,74%
17,26%
18,80%
20,11%
21,24%
22,40%
23,68%
25,04%
26,18%
27,21%
28,16%
28,97%
29,69%
30,32%
30,87%
31,37%
31,81%
32,60%
33,68%
34,60%
35,37%
36,04%
36,61%
37,13%
37,58%
38,16%
38,79%
39,46%
40,06%
40,58%
40,99%
41,33%
41,63%
41,93%
42,26%
42,52%
42,74%
42,92%
43,08%
43,25%
43,48%
44,14%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

11.078.051,16 €

11.683.897.425,86 €

4.366.776,67 €

13,59%

5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

204

0,00%
0,00%
0,00%
0,00%
0,12%
0,34%
0,51%
0,68%
0,86%
1,02%
1,17%
1,37%
1,44%
1,55%
1,67%
3,55%
3,60%
3,66%
3,56%
3,55%
5,31%
5,30%
5,21%
5,13%
4,96%
7,14%
5,54%
4,31%
3,51%
2,89%
2,36%
1,99%
1,67%
1,46%
1,27%
1,11%
1,80%
1,40%
1,14%
0,94%
0,80%
0,67%
0,55%
0,46%
0,76%
0,57%
0,61%
0,42%
0,32%
0,27%
0,19%
0,17%
0,19%
0,16%
0,09%
0,09%
0,07%
0,05%
0,08%
0,06%
0,34%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Περίοδος 2008:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2011 για έτος 2008
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2008

319.174
150.225
128.637
136.186
180.744
201.600
185.568
174.117
212.066
320.149
320.420
271.825
251.968
226.786
191.749
169.309
152.481
147.331
130.740
117.395
106.413
191.713
163.769
139.265
118.947
101.055
124.437
104.612
88.011
76.800
65.894
86.517
59.727
41.357
29.749
22.042
16.693
12.780
9.889
7.835
6.236
5.220
7.740
5.282
3.824
2.895
2.097
1.575
1.278
1.011
1.459
1.022
994
628
404
306

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2008

0,00 €
65.711.082,00 €
192.081.699,00 €
340.789.164,00 €
642.720.179,00 €
905.037.194,00 €
1.016.224.027,00 €
1.129.800.892,00 €
1.588.625.788,00 €
2.728.333.284,00 €
3.043.290.103,00 €
2.848.537.126,00 €
2.897.255.238,00 €
2.829.067.259,00 €
2.585.238.899,00 €
2.452.944.020,00 €
2.362.542.119,00 €
2.429.036.537,00 €
2.286.976.626,00 €
2.170.707.607,00 €
2.074.260.797,00 €
4.021.421.543,00 €
3.761.807.310,00 €
3.477.745.825,00 €
3.207.918.991,00 €
2.928.411.245,00 €
3.913.817.110,00 €
3.605.113.492,00 €
3.297.085.535,00 €
3.107.609.847,00 €
2.863.919.631,00 €
4.097.461.554,00 €
3.125.882.733,00 €
2.372.138.753,00 €
1.855.375.491,00 €
1.485.364.640,00 €
1.208.552.560,00 €
989.126.839,00 €
814.887.369,00 €
684.947.860,00 €
576.095.548,00 €
508.685.769,00 €
810.745.998,00 €
605.904.580,00 €
477.028.660,00 €
390.250.756,00 €
303.785.981,00 €
243.766.260,00 €
210.523.895,00 €
176.833.268,00 €
276.166.059,00 €
214.129.122,00 €
232.266.801,00 €
165.399.593,00 €
118.692.323,00 €
99.288.612,00 €

Ατομικό
εισόδημα 2008

0,00 €
437,42 €
1.493,21 €
2.502,38 €
3.555,97 €
4.489,27 €
5.476,29 €
6.488,75 €
7.491,19 €
8.522,07 €
9.497,82 €
10.479,31 €
11.498,50 €
12.474,61 €
13.482,41 €
14.487,97 €
15.494,01 €
16.486,93 €
17.492,55 €
18.490,63 €
19.492,55 €
20.976,26 €
22.970,20 €
24.972,15 €
26.969,31 €
28.978,39 €
31.452,20 €
34.461,76 €
37.462,20 €
40.463,67 €
43.462,53 €
47.360,19 €
52.336,18 €
57.357,61 €
62.367,66 €
67.387,92 €
72.398,76 €
77.396,47 €
82.403,41 €
87.421,55 €
92.382,22 €
97.449,38 €
104.747,54 €
114.711,20 €
124.745,99 €
134.801,64 €
144.866,94 €
154.772,23 €
164.729,18 €
174.909,27 €
189.284,48 €
209.519,69 €
233.668,81 €
263.375,15 €
293.792,88 €
324.472,59 €

205

2008 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
15.951.010,30 €
40.211.212,60 €
62.954.323,80 €
87.410.146,62 €
108.689.861,82 €
126.615.183,60 €
141.642.921,42 €
168.212.754,25 €
182.138.956,50 €
192.839.801,75 €
201.454.459,25 €
434.050.645,75 €
452.420.207,50 €
454.426.756,25 €
459.047.386,85 €
461.057.035,75 €
675.477.528,50 €
678.054.762,20 €
662.878.557,25 €
660.187.741,86 €
641.528.139,78 €
970.450.130,52 €
782.886.378,54 €
621.012.266,14 €
504.753.176,40 €
418.250.696,00 €
350.210.884,00 €
293.666.335,60 €
247.040.727,60 €
211.455.844,00 €
180.674.939,20 €
161.818.707,60 €
264.370.499,10 €
204.096.701,00 €
165.027.377,00 €
138.035.740,20 €
109.484.631,45 €
89.251.317,00 €
78.147.312,75 €
66.452.190,60 €
105.336.906,55 €
83.092.544,90 €
91.617.940,45 €
66.278.376,85 €
48.167.625,35 €
40.707.995,40 €

Ατομικός Φόρος
2008

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
49,78 €
147,93 €
249,85 €
385,43 €
566,83 €
747,83 €
928,92 €
1.141,73 €
1.393,14 €
1.642,66 €
1.893,14 €
2.264,06 €
2.762,55 €
3.263,04 €
3.859,26 €
4.562,44 €
5.428,27 €
6.481,62 €
7.531,77 €
8.596,19 €
9.735,76 €
11.216,87 €
13.107,75 €
15.015,89 €
16.967,06 €
18.975,17 €
20.979,51 €
22.978,59 €
24.981,37 €
26.988,62 €
28.972,89 €
30.999,75 €
34.156,40 €
38.640,04 €
43.155,69 €
47.680,74 €
52.210,12 €
56.667,50 €
61.148,13 €
65.729,17 €
72.198,02 €
81.303,86 €
92.170,97 €
105.538,82 €
119.226,80 €
133.032,66 €

Ποσοστ
ό Φόρου

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,52%
1,41%
2,17%
3,09%
4,20%
5,16%
6,00%
6,93%
7,96%
8,88%
9,71%
10,79%
12,03%
13,07%
14,31%
15,74%
17,26%
18,81%
20,10%
21,24%
22,40%
23,68%
25,05%
26,18%
27,20%
28,16%
28,98%
29,69%
30,32%
30,87%
31,36%
31,81%
32,61%
33,68%
34,59%
35,37%
36,04%
36,61%
37,12%
37,58%
38,14%
38,80%
39,45%
40,07%
40,58%
41,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,12%
0,30%
0,47%
0,65%
0,81%
0,94%
1,06%
1,25%
1,36%
1,44%
1,50%
3,24%
3,37%
3,39%
3,42%
3,44%
5,04%
5,05%
4,94%
4,92%
4,78%
7,23%
5,84%
4,63%
3,76%
3,12%
2,61%
2,19%
1,84%
1,58%
1,35%
1,21%
1,97%
1,52%
1,23%
1,03%
0,82%
0,67%
0,58%
0,50%
0,79%
0,62%
0,68%
0,49%
0,36%
0,30%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

210
130
153
102
97
40
39
28
37
29
74

74.108.869,00 €
49.947.715,00 €
64.535.866,00 €
48.294.576,00 €
50.564.013,00 €
23.138.078,00 €
24.238.109,00 €
18.779.043,00 €
27.824.362,00 €
24.340.712,00 €
100.673.760,00 €

352.899,38 €
384.213,19 €
421.803,05 €
473.476,24 €
521.278,48 €
578.451,95 €
621.489,97 €
670.680,11 €
752.009,78 €
839.334,90 €
1.360.456,22 €

30.623.191,05 €
20.789.071,75 €
27.055.199,70 €
20.408.599,20 €
21.494.745,85 €
9.892.935,10 €
10.400.929,05 €
8.087.129,35 €
12.040.702,90 €
10.576.900,40 €
44.342.672,00 €

145.824,72 €
159.915,94 €
176.831,37 €
200.084,31 €
221.595,32 €
247.323,38 €
266.690,49 €
288.826,05 €
325.424,40 €
364.720,70 €
599.225,30 €

41,32%
41,62%
41,92%
42,26%
42,51%
42,76%
42,91%
43,06%
43,27%
43,45%
44,05%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

10.916.754,72 €

13.415.248.714,15 €

4.294.136,57 €

14,37%

340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

0,23%
0,15%
0,20%
0,15%
0,16%
0,07%
0,08%
0,06%
0,09%
0,08%
0,33%

Περίοδος 2009:
Στοιχεία ΥΠΟΙΚ 2009- Φορολόγηση με κλίμακα 2011 για έτος 2009
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2009

331.315
148.699
124.625
131.099
139.977
232.393
243.711
223.414
225.963
228.554
244.417
262.126
248.096
220.305
190.988
169.433
157.059
146.431
133.749
121.157
109.553
194.584
169.371
145.187
127.804
109.553
136.579
112.237
94.957
81.252
70.552
97.046
70.127
48.480
34.660
25.653
19.418
15.113
11.626

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2009

0,00 €
64.789.761,00 €
187.175.892,00 €
328.106.262,00 €
489.741.861,00 €
1.054.733.996,00 €
1.349.051.694,00 €
1.451.098.313,00 €
1.688.347.954,00 €
1.942.784.930,00 €
2.321.570.629,00 €
2.749.780.646,00 €
2.851.868.129,00 €
2.749.780.280,00 €
2.574.501.876,00 €
2.455.340.998,00 €
2.432.505.216,00 €
2.414.317.712,00 €
2.339.659.178,00 €
2.240.303.571,00 €
2.135.499.210,00 €
4.081.421.718,00 €
3.891.581.360,00 €
3.624.952.540,00 €
3.448.168.106,00 €
3.174.038.746,00 €
4.294.673.724,00 €
3.866.787.716,00 €
3.556.481.627,00 €
3.287.971.769,00 €
3.066.527.596,00 €
4.598.372.750,00 €
3.671.159.828,00 €
2.780.768.603,00 €
2.161.709.230,00 €
1.728.486.853,00 €
1.405.613.890,00 €
1.169.535.055,00 €
958.015.912,00 €

Ατομικό
εισόδημα 2009

0,00 €
435,71 €
1.501,91 €
2.502,74 €
3.498,73 €
4.538,58 €
5.535,46 €
6.495,11 €
7.471,79 €
8.500,33 €
9.498,40 €
10.490,30 €
11.495,02 €
12.481,70 €
13.479,91 €
14.491,52 €
15.487,84 €
16.487,75 €
17.492,91 €
18.490,91 €
19.492,84 €
20.975,11 €
22.976,67 €
24.967,47 €
26.980,13 €
28.972,63 €
31.444,61 €
34.451,99 €
37.453,60 €
40.466,35 €
43.464,79 €
47.383,43 €
52.350,16 €
57.359,09 €
62.368,99 €
67.379,52 €
72.387,16 €
77.386,03 €
82.402,88 €

206

2009 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
12.181.762,90 €
39.064.664,60 €
61.900.412,90 €
85.193.150,40 €
108.172.657,68 €
126.815.999,64 €
145.721.198,88 €
167.215.048,00 €
186.342.774,50 €
199.028.032,75 €
207.406.862,50 €
440.495.109,50 €
468.169.760,00 €
473.580.875,00 €
493.712.517,10 €
499.607.821,10 €
741.024.983,40 €
727.093.240,60 €
714.908.509,45 €
698.540.712,22 €
686.937.926,48 €
1.089.409.765,00 €
919.579.674,64 €
727.997.669,14 €
588.096.892,00 €
486.683.801,20 €
407.289.916,00 €
347.212.282,00 €
290.430.884,80 €

Ατομικός Φόρος
2009

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
49,84 €
149,03 €
249,50 €
386,71 €
566,38 €
748,47 €
927,81 €
1.141,94 €
1.393,23 €
1.642,73 €
1.893,21 €
2.263,78 €
2.764,17 €
3.261,87 €
3.863,04 €
4.560,42 €
5.425,61 €
6.478,20 €
7.528,76 €
8.597,21 €
9.736,62 €
11.225,70 €
13.113,06 €
15.016,45 €
16.967,60 €
18.971,81 €
20.974,86 €
22.974,41 €
24.981,15 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,52%
1,42%
2,17%
3,10%
4,20%
5,16%
5,99%
6,93%
7,96%
8,88%
9,71%
10,79%
12,03%
13,06%
14,32%
15,74%
17,25%
18,80%
20,10%
21,25%
22,40%
23,69%
25,05%
26,18%
27,21%
28,16%
28,98%
29,69%
30,32%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,08%
0,26%
0,42%
0,58%
0,73%
0,86%
0,99%
1,13%
1,26%
1,35%
1,41%
2,98%
3,17%
3,21%
3,34%
3,38%
5,02%
4,93%
4,84%
4,73%
4,65%
7,38%
6,23%
4,93%
3,98%
3,30%
2,76%
2,35%
1,97%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

9.145
7.119
5.938
8.862
6.163
4.307
3.144
2.421
1.827
1.417
1.138
1.626
1.095
1.077
724
439
316
243
168
179
123
100
57
39
34
38
25
73

799.171.271,00 €
657.835.886,00 €
578.366.547,00 €
927.592.296,00 €
707.354.928,00 €
537.344.372,00 €
423.602.955,00 €
350.462.635,00 €
282.787.621,00 €
233.679.594,00 €
198.801.711,00 €
308.053.789,00 €
229.061.217,00 €
251.359.375,00 €
190.902.961,00 €
129.110.105,00 €
102.404.281,00 €
85.985.790,00 €
64.309.710,00 €
75.497.173,00 €
58.309.014,00 €
52.268.481,00 €
32.782.472,00 €
24.306.230,00 €
22.934.345,00 €
28.370.360,00 €
21.078.155,00 €
99.766.978,00 €

87.388,88 €
92.405,66 €
97.400,90 €
104.670,76 €
114.774,45 €
124.760,71 €
134.733,76 €
144.759,45 €
154.782,50 €
164.911,50 €
174.693,95 €
189.454,97 €
209.188,33 €
233.388,46 €
263.678,12 €
294.100,47 €
324.064,18 €
353.850,99 €
382.795,89 €
421.771,92 €
474.057,02 €
522.684,81 €
575.131,09 €
623.236,67 €
674.539,56 €
746.588,42 €
843.126,20 €
1.366.670,93 €

246.691.408,40 €
206.324.734,40 €
183.961.378,80 €
302.387.773,20 €
238.313.977,60 €
185.900.107,40 €
149.812.209,75 €
126.283.605,75 €
103.539.969,45 €
86.763.157,30 €
74.689.529,95 €
117.518.725,05 €
88.864.447,65 €
99.132.258,75 €
76.508.812,45 €
52.401.327,25 €
41.980.246,45 €
35.539.465,50 €
26.758.729,50 €
31.650.307,85 €
24.642.516,30 €
22.222.816,45 €
14.012.252,40 €
10.431.583,50 €
9.879.135,25 €
12.273.422,00 €
9.160.669,75 €
43.947.600,10 €

26.975,55 €
28.982,26 €
30.980,36 €
34.121,84 €
38.668,50 €
43.162,32 €
47.650,19 €
52.161,75 €
56.672,12 €
61.230,17 €
65.632,28 €
72.274,74 €
81.154,75 €
92.044,81 €
105.675,16 €
119.365,21 €
132.848,88 €
146.252,94 €
159.278,15 €
176.817,36 €
200.345,66 €
222.228,16 €
245.828,99 €
267.476,50 €
290.562,80 €
322.984,79 €
366.426,79 €
602.021,92 €

30,87%
31,36%
31,81%
32,60%
33,69%
34,60%
35,37%
36,03%
36,61%
37,13%
37,57%
38,15%
38,80%
39,44%
40,08%
40,59%
40,99%
41,33%
41,61%
41,92%
42,26%
42,52%
42,74%
42,92%
43,08%
43,26%
43,46%
44,05%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

10.924.650,62 €

14.761.407.072,58 €

4.297.678,52 €

15,05%

85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

1,67%
1,40%
1,25%
2,05%
1,61%
1,26%
1,01%
0,86%
0,70%
0,59%
0,51%
0,80%
0,60%
0,67%
0,52%
0,35%
0,28%
0,24%
0,18%
0,21%
0,17%
0,15%
0,09%
0,07%
0,07%
0,08%
0,06%
0,30%

Περίοδος 2010:
Στοιχεία ΥΠΟΙΚ 2010- Φορολόγηση με κλίμακα 2011 για έτος 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2010

379.650
153.278
126.525
134.862
147.410
230.389
242.338
219.724
224.478
210.548
220.193
250.681
236.940
211.526
187.958
167.609
154.668
147.534
130.673
124.191
110.880
198.014

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2010

0,00 €
67.226.612,00 €
189.636.284,00 €
337.897.980,00 €
515.275.992,00 €
1.051.225.002,00 €
1.343.679.107,00 €
1.425.745.630,00 €
1.677.261.559,00 €
1.787.119.781,00 €
2.092.417.221,00 €
2.629.982.010,00 €
2.723.148.000,00 €
2.640.947.247,00 €
2.534.090.070,00 €
2.428.963.340,00 €
2.396.185.562,00 €
2.431.521.073,00 €
2.286.162.889,00 €
2.296.588.721,00 €
2.161.557.957,00 €
4.153.150.219,00 €

Ατομικό
εισόδημα 2010

0,00 €
438,59 €
1.498,80 €
2.505,51 €
3.495,53 €
4.562,83 €
5.544,65 €
6.488,80 €
7.471,83 €
8.487,94 €
9.502,65 €
10.491,35 €
11.492,99 €
12.485,21 €
13.482,21 €
14.491,84 €
15.492,45 €
16.481,09 €
17.495,30 €
18.492,39 €
19.494,57 €
20.974,02 €

207

2010 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
11.068.022,10 €
37.385.301,00 €
59.068.800,00 €
81.932.144,46 €
106.534.332,60 €
125.460.661,20 €
143.630.921,16 €
168.228.948,25 €
182.135.182,25 €
204.058.000,25 €
209.967.089,25 €
448.205.834,75 €

Ατομικός Φόρος
2010

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
50,27 €
149,13 €
249,30 €
387,34 €
566,80 €
748,53 €
928,64 €
1.140,27 €
1.393,82 €
1.643,10 €
1.893,64 €
2.263,51 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,53%
1,42%
2,17%
3,10%
4,20%
5,17%
5,99%
6,92%
7,97%
8,89%
9,71%
10,79%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,07%
0,24%
0,38%
0,53%
0,69%
0,81%
0,93%
1,08%
1,17%
1,32%
1,35%
2,89%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

171.027
148.318
128.354
114.384
140.968
115.882
97.105
83.690
72.346
101.407
76.691
53.832
38.331
28.540
21.415
16.370
12.709
10.046
8.175
6.555
9.803
6.845
4.804
3.535
2.633
1.944
1.562
1.187
1.749
1.162
1.103
728
458
291
203
190
190
122
57
50
24
27
29
19
49

3.929.481.860,00 €
3.703.623.198,00 €
3.463.557.581,00 €
3.314.768.959,00 €
4.432.396.565,00 €
3.992.335.265,00 €
3.637.400.335,00 €
3.385.747.465,00 €
3.144.862.178,00 €
4.807.080.817,00 €
4.015.812.261,00 €
3.087.253.068,00 €
2.390.570.265,00 €
1.923.623.558,00 €
1.550.133.654,00 €
1.266.890.530,00 €
1.046.845.785,00 €
878.049.393,00 €
755.453.317,00 €
638.477.439,00 €
1.025.841.667,00 €
784.889.060,00 €
599.249.928,00 €
476.444.116,00 €
381.341.341,00 €
300.994.815,00 €
257.528.977,00 €
207.552.661,00 €
330.981.495,00 €
243.293.488,00 €
257.635.107,00 €
192.006.767,00 €
134.479.994,00 €
94.303.325,00 €
71.951.774,00 €
72.905.257,00 €
80.131.819,00 €
57.567.985,00 €
29.764.281,00 €
28.785.076,00 €
14.913.259,00 €
18.105.977,00 €
21.394.067,00 €
15.959.106,00 €
68.580.287,00 €

22.975,80 €
24.970,83 €
26.984,41 €
28.979,31 €
31.442,57 €
34.451,73 €
37.458,42 €
40.455,82 €
43.469,75 €
47.403,84 €
52.363,54 €
57.349,77 €
62.366,50 €
67.400,97 €
72.385,41 €
77.390,99 €
82.370,43 €
87.402,89 €
92.410,19 €
97.403,12 €
104.645,69 €
114.666,04 €
124.739,79 €
134.779,10 €
144.831,50 €
154.832,72 €
164.871,30 €
174.854,81 €
189.240,42 €
209.374,77 €
233.576,71 €
263.745,56 €
293.624,44 €
324.066,41 €
354.442,24 €
383.711,88 €
421.746,42 €
471.868,73 €
522.180,37 €
575.701,52 €
621.385,79 €
670.591,74 €
737.726,45 €
839.952,95 €
1.399.597,69 €

472.710.005,00 €
483.918.159,50 €
496.029.833,35 €
521.906.415,65 €
764.737.357,75 €
750.695.782,75 €
731.244.217,25 €
719.165.836,70 €
704.541.747,64 €
1.139.151.250,46 €
1.006.043.679,18 €
808.175.205,84 €
650.346.726,00 €
541.700.223,20 €
449.161.761,60 €
376.123.612,00 €
317.320.494,00 €
271.052.677,20 €
236.944.826,80 €
203.082.075,60 €
334.385.810,15 €
264.351.977,00 €
207.306.547,60 €
168.515.552,20 €
137.427.263,45 €
110.214.546,75 €
95.613.279,65 €
77.991.437,45 €
126.239.652,75 €
94.399.309,60 €
101.618.858,15 €
76.953.605,15 €
54.571.157,30 €
38.659.316,25 €
29.743.358,30 €
30.341.165,65 €
33.593.118,55 €
24.322.033,25 €
12.654.066,45 €
12.304.284,20 €
6.399.446,55 €
7.797.229,65 €
9.250.910,15 €
6.934.977,70 €
30.225.109,15 €

2.763,95 €
3.262,71 €
3.864,55 €
4.562,76 €
5.424,90 €
6.478,11 €
7.530,45 €
8.593,21 €
9.738,50 €
11.233,46 €
13.118,15 €
15.012,91 €
16.966,60 €
18.980,39 €
20.974,17 €
22.976,40 €
24.968,17 €
26.981,15 €
28.984,08 €
30.981,25 €
34.110,56 €
38.619,72 €
43.152,90 €
47.670,59 €
52.194,18 €
56.694,73 €
61.212,09 €
65.704,67 €
72.178,19 €
81.238,65 €
92.129,52 €
105.705,50 €
119.151,00 €
132.849,88 €
146.519,01 €
159.690,35 €
176.805,89 €
199.360,93 €
222.001,17 €
246.085,68 €
266.643,61 €
288.786,28 €
318.996,90 €
364.998,83 €
616.838,96 €

12,03%
13,07%
14,32%
15,74%
17,25%
18,80%
20,10%
21,24%
22,40%
23,70%
25,05%
26,18%
27,20%
28,16%
28,98%
29,69%
30,31%
30,87%
31,36%
31,81%
32,60%
33,68%
34,59%
35,37%
36,04%
36,62%
37,13%
37,58%
38,14%
38,80%
39,44%
40,08%
40,58%
40,99%
41,34%
41,62%
41,92%
42,25%
42,51%
42,75%
42,91%
43,06%
43,24%
43,45%
44,07%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

10.939.061,88 €

15.513.541.137,79 €

4.304.150,01 €

15,47%

22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

3,05%
3,12%
3,20%
3,36%
4,93%
4,84%
4,71%
4,64%
4,54%
7,34%
6,48%
5,21%
4,19%
3,49%
2,90%
2,42%
2,05%
1,75%
1,53%
1,31%
2,16%
1,70%
1,34%
1,09%
0,89%
0,71%
0,62%
0,50%
0,81%
0,61%
0,66%
0,50%
0,35%
0,25%
0,19%
0,20%
0,22%
0,16%
0,08%
0,08%
0,04%
0,05%
0,06%
0,04%
0,19%

Περίοδος 2011:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2011 για έτος 2011
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2011

426.255
153.890
129.675
136.835
151.000
219.516

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2011

0,00 €
67.997.144,00 €
193.781.649,00 €
342.843.804,00 €
527.926.406,00 €
1.006.146.290,00 €

Ατομικό
εισόδημα 2011

0,00 €
441,86 €
1.494,36 €
2.505,53 €
3.496,20 €
4.583,48 €

208

2011 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ατομικός Φόρος
2011

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900000 ΚΑΙ ΑΝΩ

257.232
230.069
227.960
204.219
195.752
228.399
221.486
203.506
187.760
182.441
160.929
150.921
136.749
123.890
112.332
199.101
169.470
146.301
127.973
109.241
138.959
116.225
98.653
84.869
72.155
93.870
66.512
47.546
34.701
25.729
19.438
15.290
12.023
9.535
7.702
6.408
9.491
6.847
4.764
3.487
2.569
1.958
1.477
1.273
1.767
1.231
1.173
748
462
327
220
158
184
126
67
50
36
19
32
32
51

1.422.439.133,00 €
1.491.507.448,00 €
1.703.632.690,00 €
1.733.102.338,00 €
1.861.965.323,00 €
2.396.613.037,00 €
2.546.110.072,00 €
2.541.577.782,00 €
2.533.683.286,00 €
2.644.547.892,00 €
2.493.425.741,00 €
2.489.170.610,00 €
2.392.563.782,00 €
2.290.933.726,00 €
2.189.697.401,00 €
4.175.706.792,00 €
3.892.784.228,00 €
3.654.377.960,00 €
3.452.389.290,00 €
3.165.108.581,00 €
4.370.476.652,00 €
4.006.011.675,00 €
3.695.149.341,00 €
3.433.706.474,00 €
3.135.840.491,00 €
4.444.905.361,00 €
3.482.834.425,00 €
2.728.004.203,00 €
2.164.827.849,00 €
1.733.541.900,00 €
1.407.457.133,00 €
1.183.541.328,00 €
990.588.015,00 €
833.272.740,00 €
711.826.630,00 €
624.297.701,00 €
993.613.459,00 €
786.015.120,00 €
594.305.880,00 €
469.656.652,00 €
371.769.250,00 €
302.923.298,00 €
243.411.353,00 €
222.457.051,00 €
334.664.790,00 €
257.690.934,00 €
274.265.530,00 €
197.518.206,00 €
135.771.220,00 €
105.992.644,00 €
77.959.711,00 €
60.574.902,00 €
77.852.343,00 €
59.579.025,00 €
35.056.689,00 €
28.697.207,00 €
22.384.669,00 €
12.759.264,00 €
23.848.371,00 €
26.887.831,00 €
72.908.496,00 €

5.529,79 €
6.482,87 €
7.473,38 €
8.486,49 €
9.511,86 €
10.493,10 €
11.495,58 €
12.488,96 €
13.494,27 €
14.495,36 €
15.493,95 €
16.493,20 €
17.496,02 €
18.491,68 €
19.493,09 €
20.972,81 €
22.970,34 €
24.978,49 €
26.977,48 €
28.973,63 €
31.451,56 €
34.467,73 €
37.456,03 €
40.458,90 €
43.459,78 €
47.351,71 €
52.364,00 €
57.376,10 €
62.385,17 €
67.376,96 €
72.407,51 €
77.406,23 €
82.391,09 €
87.390,95 €
92.421,01 €
97.424,73 €
104.690,07 €
114.797,01 €
124.749,35 €
134.687,88 €
144.713,60 €
154.710,57 €
164.801,19 €
174.750,24 €
189.397,16 €
209.334,63 €
233.815,46 €
264.061,77 €
293.877,10 €
324.136,53 €
354.362,32 €
383.385,46 €
423.110,56 €
472.849,40 €
523.234,16 €
573.944,14 €
621.796,36 €
671.540,21 €
745.261,59 €
840.244,72 €
1.429.578,35 €

0,00 €
0,00 €
0,00 €
0,00 €
10.019.732,30 €
34.102.203,70 €
55.273.607,20 €
78.962.840,76 €
106.829.391,48 €
136.678.360,56 €
149.488.693,38 €
172.548.072,50 €
190.628.925,50 €
203.541.231,50 €
212.674.990,25 €
450.605.718,00 €
468.175.457,00 €
477.617.510,00 €
494.246.911,50 €
498.223.223,35 €
754.275.608,20 €
753.568.586,25 €
742.818.529,35 €
729.396.640,12 €
702.408.486,58 €
1.052.625.437,18 €
872.525.721,50 €
714.279.717,14 €
589.017.159,60 €
488.099.340,00 €
407.867.613,20 €
351.402.331,20 €
300.291.666,00 €
257.219.796,00 €
223.268.692,00 €
198.583.240,40 €
323.932.876,55 €
264.832.744,00 €
205.600.926,00 €
166.084.233,40 €
133.950.542,50 €
110.900.644,10 €
90.363.648,85 €
83.582.132,95 €
127.663.495,50 €
99.982.540,30 €
108.193.948,50 €
79.174.152,70 €
55.100.289,00 €
43.452.229,80 €
32.226.269,95 €
25.207.865,90 €
32.645.234,35 €
25.175.081,25 €
14.905.850,05 €
12.264.743,15 €
9.605.821,05 €
5.495.048,80 €
10.316.406,95 €
11.684.163,95 €
32.146.843,20 €

0,00 €
0,00 €
0,00 €
0,00 €
51,19 €
149,31 €
249,56 €
388,01 €
568,97 €
749,16 €
928,91 €
1.143,30 €
1.394,01 €
1.642,92 €
1.893,27 €
2.263,20 €
2.762,59 €
3.264,62 €
3.862,12 €
4.560,77 €
5.428,04 €
6.483,70 €
7.529,61 €
8.594,38 €
9.734,72 €
11.213,65 €
13.118,32 €
15.022,92 €
16.974,07 €
18.970,79 €
20.983,00 €
22.982,49 €
24.976,43 €
26.976,38 €
28.988,40 €
30.989,89 €
34.130,53 €
38.678,65 €
43.157,21 €
47.629,55 €
52.141,12 €
56.639,76 €
61.180,53 €
65.657,61 €
72.248,72 €
81.220,59 €
92.236,96 €
105.847,80 €
119.264,69 €
132.881,44 €
146.483,05 €
159.543,46 €
177.419,75 €
199.802,23 €
222.475,37 €
245.294,86 €
266.828,36 €
289.213,09 €
322.387,72 €
365.130,12 €
630.330,26 €

0,00%
0,00%
0,00%
0,00%
0,54%
1,42%
2,17%
3,11%
4,22%
5,17%
6,00%
6,93%
7,97%
8,88%
9,71%
10,79%
12,03%
13,07%
14,32%
15,74%
17,26%
18,81%
20,10%
21,24%
22,40%
23,68%
25,05%
26,18%
27,21%
28,16%
28,98%
29,69%
30,31%
30,87%
31,37%
31,81%
32,60%
33,69%
34,60%
35,36%
36,03%
36,61%
37,12%
37,57%
38,15%
38,80%
39,45%
40,08%
40,58%
41,00%
41,34%
41,61%
41,93%
42,25%
42,52%
42,74%
42,91%
43,07%
43,26%
43,46%
44,09%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

10.980.233,07 €

14.981.753.166,45 €

4.322.662,13 €

15,30%

5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0
180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0

209

0,00%
0,00%
0,00%
0,00%
0,07%
0,23%
0,37%
0,53%
0,71%
0,91%
1,00%
1,15%
1,27%
1,36%
1,42%
3,01%
3,12%
3,19%
3,30%
3,33%
5,03%
5,03%
4,96%
4,87%
4,69%
7,03%
5,82%
4,77%
3,93%
3,26%
2,72%
2,35%
2,00%
1,72%
1,49%
1,33%
2,16%
1,77%
1,37%
1,11%
0,89%
0,74%
0,60%
0,56%
0,85%
0,67%
0,72%
0,53%
0,37%
0,29%
0,22%
0,17%
0,22%
0,17%
0,10%
0,08%
0,06%
0,04%
0,07%
0,08%
0,21%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 200-207), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και χρησιμοποιούμε σε όλα τα έτη.
Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, με την κλίμακα του 2011 έχουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2006 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.375.025

10.540.607.193,00 €

0,00 €

4.438,10 €

0,00 €

0,00%

13,08%

0,00%

9.000 - 17.000

1.540.238

19.119.061.142,00 €

675.941.502,89 €

12.413,06 €

438,86 €

3,54%

23,73%

6,46%

17.000 - 22.000

497.482

9.609.710.386,00 €

919.931.236,50 €

19.316,70 €

1.849,17 €

9,57%

11,93%

8,79%

22.000 - 30.000

447.099

11.406.654.161,00 €

1.553.733.914,85 €

25.512,59 €

3.475,15 €

13,62%

14,16%

14,85%

30.000 - 39.000

269.744

9.200.966.283,00 €

1.715.166.679,05 €

34.109,99 €

6.358,50 €

18,64%

11,42%

16,39%

39.000 - 50.000

183.101

8.014.195.839,00 €

1.803.969.638,82 €

43.769,26 €

9.852,32 €

22,51%

9,95%

17,24%

50.000 - 75.000

118.223

6.987.963.342,00 €

1.859.832.572,30 €

59.108,32 €

15.731,56 €

26,61%

8,67%

17,78%

75.000 - 95.000

24.735

2.064.657.248,00 €

628.477.599,20 €

83.471,08 €

25.408,43 €

30,44%

2,56%

6,01%

95.000 - 160.000

19.317

2.256.571.062,00 €

765.174.777,35 €

116.817,88 €

39.611,47 €

33,91%

2,80%

7,31%

160.000 - 340.000

4.763

1.002.745.347,00 €

389.411.666,15 €

210.528,10 €

81.757,65 €

38,83%

1,24%

3,72%

340.000 - 900.000

578

272.324.021,00 €

115.043.369,45 €

471.148,83 €

199.036,97 €

42,25%

0,34%

1,10%

900.000 ΚΑΙ ΑΝΩ

49

82.248.559,00 €

36.375.831,55 €

1.678.542,02 €

742.363,91 €

44,23%

0,10%

0,35%

ΣΥΝΟΛΟ …..

5.480.354

80.557.704.583,00 €

10.463.058.788,11 €

2.759.175,95 €

1.125.883,99 €

12,99%

100,00%

100,00%

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2007 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

0 - 9.000

2.217.404

9.795.707.830,00 €

0,00 €

4.417,65 €

0,00 €

0,00%

11,39%

0,00%

9.000 - 17.000

1.621.989

20.118.465.060,00 €

708.879.487,95 €

12.403,58 €

437,04 €

3,52%

23,39%

6,07%

17.000 - 22.000

517.697

10.010.818.418,00 €

959.967.544,50 €

19.337,22 €

1.854,30 €

9,59%

11,64%

8,22%

22.000 - 30.000

482.021

12.310.695.609,00 €

1.678.720.189,25 €

25.539,75 €

3.482,67 €

13,64%

14,31%

14,37%

30.000 - 39.000

290.721

9.916.383.143,00 €

1.848.510.920,05 €

34.109,62 €

6.358,37 €

18,64%

11,53%

15,82%

39.000 - 50.000

203.651

8.930.066.488,00 €

2.012.671.485,44 €

43.849,85 €

9.882,94 €

22,54%

10,38%

17,23%

50.000 - 75.000

137.980

8.163.479.222,00 €

2.173.650.640,52 €

59.164,22 €

15.753,37 €

26,63%

9,49%

18,60%

75.000 - 95.000

29.367

2.452.071.255,00 €

746.479.842,00 €

83.497,51 €

25.419,00 €

30,44%

2,85%

6,39%

95.000 - 160.000

23.158

2.708.610.681,00 €

918.823.936,80 €

116.962,20 €

39.676,31 €

33,92%

3,15%

7,86%

160.000 - 340.000

5.697

1.191.815.056,00 €

462.369.715,20 €

209.200,47 €

81.160,21 €

38,80%

1,39%

3,96%

340.000 - 900.000

683

318.502.835,00 €

134.460.935,75 €

466.329,19 €

196.868,13 €

42,22%

0,37%

1,15%

900.000 ΚΑΙ ΑΝΩ

59

89.174.552,00 €

39.362.728,40 €

1.511.433,08 €

667.164,89 €

44,14%

0,10%

0,34%

ΣΥΝΟΛΟ …..

5.530.427

86.005.790.149,00 €

11.683.897.425,86 €

2.586.244,33 €

1.048.057,25 €

13,59%

100,00%

100,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2008 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

0 - 9.000

2.008.466

8.609.323.309,00 €

0,00 €

4.286,52 €

0,00 €

0,00%

9,23%

0,00%

9.000 - 17.000

1.731.869

21.447.911.301,00 €

751.687.414,41 €

12.384,26 €

434,03 €

3,50%

22,98%

5,60%

17.000 - 22.000

546.261

10.553.366.573,00 €

1.010.483.863,25 €

19.319,28 €

1.849,82 €

9,57%

11,31%

7,53%

22.000 - 30.000

523.036

13.375.883.371,00 €

1.826.951.386,35 €

25.573,54 €

3.492,97 €

13,66%

14,33%

13,62%

30.000 - 39.000

317.060

10.816.016.137,00 €

2.016.410.847,95 €

34.113,47 €

6.359,71 €

18,64%

11,59%

15,03%

39.000 - 50.000

229.211

10.068.991.032,00 €

2.272.166.012,16 €

43.928,92 €

9.912,99 €

22,57%

10,79%

16,94%

50.000 - 75.000

169.568

10.047.314.177,00 €

2.677.113.401,08 €

59.252,42 €

15.787,85 €

26,65%

10,77%

19,96%

75.000 - 95.000

36.740

3.065.057.616,00 €

932.837.846,40 €

83.425,63 €

25.390,25 €

30,43%

3,28%

6,95%

95.000 - 160.000

28.633

3.340.168.004,00 €

1.132.084.973,35 €

116.654,49 €

39.537,77 €

33,89%

3,58%

8,44%

160.000 - 340.000

7.102

1.493.299.673,00 €

579.800.892,85 €

210.264,67 €

81.639,10 €

38,83%

1,60%

4,32%

340.000 - 900.000

865

405.771.343,00 €

171.369.404,35 €

469.099,82 €

198.114,92 €

42,23%

0,43%

1,28%

900.000 ΚΑΙ ΑΝΩ

74

100.673.760,00 €

44.342.672,00 €

1.360.456,22 €

599.225,30 €

44,05%

0,11%

0,33%

ΣΥΝΟΛΟ …..

5.598.885

93.323.776.296,00 €

13.415.248.714,15 €

2.438.759,22 €

981.744,71 €

14,37%

100,00%

100,00%

210

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Στοιχεία ΥΠΟΙΚ 2009 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0 - 9.000

2.029.750

8.555.830.663,00 €

0,00 €

4.215,21 €

0,00 €

0,00%

8,73%

0,00%

9.000 - 17.000

1.638.855

20.549.665.486,00 €

746.264.895,00 €

12.539,04 €

455,36 €

3,63%

20,96%

5,06%

17.000 - 22.000

559.043

10.796.883.677,00 €

1.033.272.779,25 €

19.313,15 €

1.848,29 €

9,57%

11,01%

7,00%

22.000 - 30.000

551.915

14.138.740.752,00 €

1.935.070.973,20 €

25.617,61 €

3.506,10 €

13,69%

14,42%

13,11%

30.000 - 39.000

343.773

11.717.943.067,00 €

2.183.026.733,45 €

34.086,28 €

6.350,20 €

18,63%

11,95%

14,79%

39.000 - 50.000

248.850

10.952.872.115,00 €

2.474.888.403,70 €

44.013,95 €

9.945,30 €

22,60%

11,17%

16,77%

50.000 - 75.000

198.338

11.747.738.404,00 €

3.129.647.952,98 €

59.230,90 €

15.779,37 €

26,64%

11,98%

21,20%

75.000 - 95.000

43.003

3.584.558.124,00 €

1.090.659.309,60 €

83.356,00 €

25.362,40 €

30,43%

3,66%

7,39%

95.000 - 160.000

32.662

3.807.511.354,00 €

1.290.199.021,95 €

116.573,12 €

39.501,53 €

33,89%

3,88%

8,74%

160.000 - 340.000

7.832

1.643.373.033,00 €

637.858.504,85 €

209.828,02 €

81.442,61 €

38,81%

1,68%

4,32%

340.000 - 900.000

1.006

465.841.730,00 €

196.570.898,50 €

463.063,35 €

195.398,51 €

42,20%

0,48%

1,33%

900.000 ΚΑΙ ΑΝΩ

73

99.766.978,00 €

43.947.600,10 €

1.366.670,93 €

602.021,92 €

44,05%

0,10%

0,30%

ΣΥΝΟΛΟ …..

5.655.100

98.060.725.383,00 €

14.761.407.072,58 €

2.438.507,57 €

981.611,58 €

15,05%

100,00%

100,00%

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

Στοιχεία ΥΠΟΙΚ 2010 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.069.202

8.395.067.947,00 €

0,00 €

4.057,15 €

0,00 €

0,00%

8,37%

0,00%

9.000 - 17.000

1.577.109

19.877.254.523,00 €

733.309.130,77 €

12.603,60 €

464,97 €

3,69%

19,82%

4,73%

17.000 - 22.000

563.758

10.897.459.786,00 €

1.044.366.106,50 €

19.330,03 €

1.852,51 €

9,58%

10,86%

6,73%

22.000 - 30.000

562.083

14.411.431.598,00 €

1.974.564.413,50 €

25.639,33 €

3.512,94 €

13,70%

14,37%

12,73%

30.000 - 39.000

353.955

12.062.132.165,00 €

2.246.677.357,75 €

34.078,15 €

6.347,35 €

18,63%

12,03%

14,48%

39.000 - 50.000

257.443

11.337.690.460,00 €

2.562.858.834,80 €

44.039,61 €

9.955,05 €

22,60%

11,30%

16,52%

50.000 - 75.000

218.809

12.967.392.806,00 €

3.455.427.595,82 €

59.263,53 €

15.791,98 €

26,65%

12,93%

22,27%

75.000 - 95.000

47.300

3.947.239.025,00 €

1.201.441.610,00 €

83.451,14 €

25.400,46 €

30,44%

3,94%

7,74%

95.000 - 160.000

36.119

4.207.238.366,00 €

1.425.283.772,75 €

116.482,69 €

39.460,78 €

33,88%

4,19%

9,19%

160.000 - 340.000

8.240

1.717.781.814,00 €

666.046.616,30 €

208.468,67 €

80.830,90 €

38,77%

1,71%

4,29%

340.000 - 900.000

911

411.478.601,00 €

173.340.590,45 €

451.677,94 €

190.275,07 €

42,13%

0,41%

1,12%

900.000 ΚΑΙ ΑΝΩ

49

68.580.287,00 €

30.225.109,15 €

1.399.597,69 €

616.838,96 €

44,07%

0,07%

0,19%

ΣΥΝΟΛΟ …..

5.694.978

100.300.747.378,00 €

15.513.541.137,79 €

2.458.689,54 €

990.730,97 €

15,47%

100,00%

100,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με 2010
ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός
Φόρος

Ποσοσ
τό
φόρου

0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

8,67%

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

743.902.901,88 €

12.739,79 €

485,83 €

3,81%

19,92%

4,97%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.057.450.865,25 €

19.313,83 €

1.848,46 €

9,57%

11,28%

7,06%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.938.263.101,85 €

25.614,91 €

3.505,09 €

13,68%

14,46%

12,94%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.250.662.723,80 €

34.116,38 €

6.360,73 €

18,64%

12,32%

15,02%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.484.430.563,88 €

43.900,82 €

9.902,31 €

22,56%

11,25%

16,58%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.071.789.551,44 €

59.386,91 €

15.840,01 €

26,67%

11,76%

20,50%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.132.182.485,20 €

83.484,37 €

25.413,75 €

30,44%

3,80%

7,56%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.403.885.206,95 €

116.613,60 €

39.519,34 €

33,89%

4,23%

9,37%

160.000 - 340.000

8.458

1.771.771.728,00 €

687.512.437,60 €

209.478,80 €

81.285,46 €

38,80%

1,81%

4,59%

340.000 - 900.000

924

425.600.012,00 €

179.526.485,40 €

460.606,07 €

194.292,73 €

42,18%

0,43%

1,20%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

32.146.843,20 €

1.429.578,35 €

630.330,26 €

44,09%

0,07%

0,21%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

14.981.753.166,45 €

2.498.807,05 €

1.008.783,98 €

15,30%

100,00%

100,00%

211

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

ΣΥΓΚΕΝΤΡΩΤΙΚΟΣ ΠΙΝΑΚΑΣ ΦΟΡΟΛΟΓΙΑΣ ΕΤΩΝ 2006 – 2001 ΜΕ ΤΑ ΠΡΑΓΜΑΤΙΚΑ
ΕΙΣΟΔΜΑΤΑ ΤΟΥ ΥΠΟΙΚ. ΦΟΡΟΛΟΓΟΥΜΕΝΑ ΜΕ ΤΗΝ ΚΛΙΜΑΚΑ ΤΟΥ 2011
Ο παρακάτω πίνακας δείχνει τις μεταβολές κατά έτος στις ομάδες εισοδήματος που έχουμε ορίσει. Σε αυτόν τον
πίνακα μπορούμε να διακρίνουμε την φορολόγηση με την κλίμακα του 2007, της κάθε ομάδας κατηγοριών
εισοδήματος από το 2006 – 2011 έτσι όπως αυτά δίνονται από το Υ ΠΟΙΚ. Τα δεδομένα είναι α ντλούμενα από τους
προηγούμενους πίνακες α νά έτος.

Στοιχεία ΥΠΟΙΚ - Ομάδες κατηγοριών Εισοδημάτων με κλιμάκια 2011
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

0-9.000

9.000 - 17.000

17.000 - 22.000

22.000 - 30.000

30.000 - 39.000

39.000 - 50.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜ
ΕΝΩΝ

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό
φόρου

ΣΥΜΜΕΤΟΧΗ
ΣΤΟ
ΕΙΣΟΔΗ ΜΑ

ΣΥΜΜΕΤΟΧΗ
ΣΤΗ
ΦΟΡΟ ΛΟ ΓΙ Α

2006

2.375.025

10.540.607.193 €

0€

0,00%

13,08%

0,00%

2007

2.217.404

9.795.707.830 €

0€

0,00%

11,39%

0,00%

2008

2.008.466

8.609.323.309 €

0€

0,00%

9,23%

0,00%

2009

2.029.750

8.555.830.663 €

0€

0,00%

8,73%

0,00%

2010

2.069.202

8.395.067.947 €

0€

0,00%

8,37%

0,00%

2011

2.136.651

8.489.376.902 €

0€

0,00%

8,67%

0,00%

2006

1.540.238

19.119.061.142 €

675.941.503 €

3,54%

23,73%

6,46%

2007

1.621.989

20.118.465.060 €

708.879.488 €

3,52%

23,39%

6,07%

2008

1.731.869

21.447.911.301 €

751.687.414 €

3,50%

22,98%

5,60%

2009

1.638.855

20.549.665.486 €

746.264.895 €

3,63%

20,96%

5,06%

2010

1.577.109

19.877.254.523 €

733.309.131 €

3,69%

19,82%

4,73%

2011

1.531.194

19.507.093.743 €

743.902.902 €

3,81%

19,92%

4,97%

2006

572.072

9.609.710.386 €

919.931.237 €

9,57%

11,28%

7,06%

2007

497.482

10.010.818.418 €

959.967.545 €

9,59%

11,93%

8,79%

2008

517.697

10.553.366.573 €

1.010.483.863 €

9,57%

11,64%

8,22%

2009

546.261

10.796.883.677 €

1.033.272.779 €

9,57%

11,31%

7,53%

2010

559.043

10.897.459.786 €

1.044.366.107 €

9,58%

11,01%

7,00%

2011

563.758

11.048.901.701 €

1.057.450.865 €

9,57%

10,86%

6,73%

2006

447.099

11.406.654.161 €

1.553.733.915 €

13,62%

14,16%

14,85%

2007

482.021

12.310.695.609 €

1.678.720.189 €

13,64%

14,31%

14,37%

2008

523.036

13.375.883.371 €

1.826.951.386 €

13,66%

14,33%

13,62%

2009

551.915

14.138.740.752 €

1.935.070.973 €

13,69%

14,42%

13,11%

2010

562.083

14.411.431.598 €

1.974.564.414 €

13,70%

14,37%

12,73%

2011

552.985

14.164.660.059 €

1.938.263.102 €

13,68%

14,46%

12,94%

2006

269.744

9.200.966.283 €

1.715.166.679 €

18,64%

11,42%

16,39%

2007

290.721

9.916.383.143 €

1.848.510.920 €

18,64%

11,53%

15,82%

2008

317.060

10.816.016.137 €

2.016.410.848 €

18,64%

11,59%

15,03%

2009

343.773

11.717.943.067 €

2.183.026.733 €

18,63%

11,95%

14,79%

2010

353.955

12.062.132.165 €

2.246.677.358 €

18,63%

12,03%

14,48%

2011

353.837

12.071.637.668 €

2.250.662.724 €

18,64%

12,32%

15,02%

2006

183.101

8.014.195.839 €

1.803.969.639 €

22,51%

9,95%

17,24%

2007

203.651

8.930.066.488 €

2.012.671.485 €

22,54%

10,38%

17,23%

2008

229.211

10.068.991.032 €

2.272.166.012 €

22,57%

10,79%

16,94%

2009

248.850

10.952.872.115 €

2.474.888.404 €

22,60%

11,17%

16,77%

2010

257.443

11.337.690.460 €

2.562.858.835 €

22,60%

11,30%

16,52%

2011

250.894

11.014.452.326 €

2.484.430.564 €

22,56%

11,25%

16,58%

212

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

50.000 - 75.000

75.000 - 95.000

95.000 - 160.000

160.000 - 340.000

340.000 - 900.000

900.000 ΚΑΙ ΑΝΩ

2006

118.223

6.987.963.342 €

1.859.832.572 €

26,61%

8,67%

17,78%

2007

137.980

8.163.479.222 €

2.173.650.641 €

26,63%

9,49%

18,60%

2008

169.568

10.047.314.177 €

2.677.113.401 €

26,65%

10,77%

19,96%

2009

198.338

11.747.738.404 €

3.129.647.953 €

26,64%

11,98%

21,20%

2010

218.809

12.967.392.806 €

3.455.427.596 €

26,65%

12,93%

22,27%

2011

193.926

11.516.665.510 €

3.071.789.551 €

26,67%

11,76%

20,50%

2006

24.735

2.064.657.248 €

628.477.599 €

30,44%

2,56%

6,01%

2007

29.367

2.452.071.255 €

746.479.842 €

30,44%

2,85%

6,39%

2008

36.740

3.065.057.616 €

932.837.846 €

30,43%

3,28%

6,95%

2009

43.003

3.584.558.124 €

1.090.659.310 €

30,43%

3,66%

7,39%

2010

47.300

3.947.239.025 €

1.201.441.610 €

30,44%

3,94%

7,74%

2011

44.550

3.719.228.713 €

1.132.182.485 €

30,44%

3,80%

7,56%

2006

19.317

2.256.571.062 €

765.174.777 €

33,91%

2,80%

7,31%

2007

23.158

2.708.610.681 €

918.823.937 €

33,92%

3,15%

7,86%

2008

28.633

3.340.168.004 €

1.132.084.973 €

33,89%

3,58%

8,44%

2009

32.662

3.807.511.354 €

1.290.199.022 €

33,89%

3,88%

8,74%

2010

36.119

4.207.238.366 €

1.425.283.773 €

33,88%

4,19%

9,19%

2011

35.524

4.142.581.360 €

1.403.885.207 €

33,89%

4,23%

9,37%

2006

4.763

1.002.745.347 €

389.411.666 €

38,83%

1,24%

3,72%

2007

5.697

1.191.815.056 €

462.369.715 €

38,80%

1,39%

3,96%

2008

7.102

1.493.299.673 €

579.800.893 €

38,83%

1,60%

4,32%

2009

7.832

1.643.373.033 €

637.858.505 €

38,81%

1,68%

4,32%

2010

8.240

1.717.781.814 €

666.046.616 €

38,77%

1,71%

4,29%

2011

8.458

1.771.771.728 €

687.512.438 €

38,80%

1,81%

4,59%

2006

578

272.324.021 €

115.043.369 €

42,25%

0,34%

1,10%

2007

683

318.502.835 €

134.460.936 €

42,22%

0,37%

1,15%

2008

865

405.771.343 €

171.369.404 €

42,23%

0,43%

1,28%

2009

1.006

465.841.730 €

196.570.899 €

42,20%

0,48%

1,33%

2010

911

411.478.601 €

173.340.590 €

42,13%

0,41%

1,12%

2011

924

425.600.012 €

179.526.485 €

42,18%

0,43%

1,20%

2006

49

82.248.559 €

36.375.832 €

44,23%

0,10%

0,35%

2007

59

89.174.552 €

39.362.728 €

44,14%

0,10%

0,34%

2008

74

100.673.760 €

44.342.672 €

44,05%

0,11%

0,33%

2009

73

99.766.978 €

43.947.600 €

44,05%

0,10%

0,30%

2010

49

68.580.287 €

30.225.109 €

44,07%

0,07%

0,19%

2011

51

72.908.496 €

32.146.843 €

44,09%

0,07%

0,21%

213

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

ΚΕΦΑΛΑΙΟ 12

Φορολόγηση με την κλίμακα 2015 - Εισοδήματα του 2011, ΥΠΟΙΚ.
Περίοδος 2013 - 2015:
Στοιχεία ΥΠΟΙΚ 2011- Φορολόγηση με κλίμακα 2015 για έτος 2015
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ
Υ ΕΙΣΟΔΗ ΜΑΤΟ Σ
0-0
0 - 1000
1000 - 2000
2000 - 3000
3000 - 4000
4000 - 5000
5000 - 6000
6000 - 7000
7000 - 8000
8000 - 9000
9000 - 10000
10000 - 11000
11000 -1200 0
12000 - 13000
13000 - 14000
14000 - 15000
15000 - 16000
16000 - 17000
17000 - 18000
18000 - 19000
19000 - 20000
20000 - 22000
22000 - 24000
24000 - 26000
26000 - 28000
28000 - 30000
30000 - 33000
33000 - 36000
36000 - 39000
39000 - 42000
42000 - 45000
45000 - 50000
50000 - 55000
55000 - 60000
60000 - 65000
65000 -7000 0
70000 - 75000
75000 - 80000
80000 - 85000
85000 - 90000
90000 - 95000
95000 - 100000
100000 - 11000 0
110000 - 12000 0
120000 - 13000 0
130000 - 14000 0
140000 - 15000 0
150000 - 16000 0
160000 - 17000 0
170000 - 18000 0

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ
ΥΜΕΝΩΝ 2011

426.255
153.890
129.675
136.835
151.000
219.516
257.232
230.069
227.960
204.219
195.752
228.399
221.486
203.506
187.760
182.441
160.929
150.921
136.749
123.890
112.332
199.101
169.470
146.301
127.973
109.241
138.959
116.225
98.653
84.869
72.155
93.870
66.512
47.546
34.701
25.729
19.438
15.290
12.023
9.535
7.702
6.408
9.491
6.847
4.764
3.487
2.569
1.958
1.477
1.273

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΜΑ
2011

0,00 €
67.997.144,00 €
193.781.649,00 €
342.843.804,00 €
527.926.406,00 €
1.006.146.290,00 €
1.422.439.133,00 €
1.491.507.448,00 €
1.703.632.690,00 €
1.733.102.338,00 €
1.861.965.323,00 €
2.396.613.037,00 €
2.546.110.072,00 €
2.541.577.782,00 €
2.533.683.286,00 €
2.644.547.892,00 €
2.493.425.741,00 €
2.489.170.610,00 €
2.392.563.782,00 €
2.290.933.726,00 €
2.189.697.401,00 €
4.175.706.792,00 €
3.892.784.228,00 €
3.654.377.960,00 €
3.452.389.290,00 €
3.165.108.581,00 €
4.370.476.652,00 €
4.006.011.675,00 €
3.695.149.341,00 €
3.433.706.474,00 €
3.135.840.491,00 €
4.444.905.361,00 €
3.482.834.425,00 €
2.728.004.203,00 €
2.164.827.849,00 €
1.733.541.900,00 €
1.407.457.133,00 €
1.183.541.328,00 €
990.588.015,00 €
833.272.740,00 €
711.826.630,00 €
624.297.701,00 €
993.613.459,00 €
786.015.120,00 €
594.305.880,00 €
469.656.652,00 €
371.769.250,00 €
302.923.298,00 €
243.411.353,00 €
222.457.051,00 €

Ατομικό
εισόδημα 2011

0,00 €
441,86 €
1.494,36 €
2.505,53 €
3.496,20 €
4.583,48 €
5.529,79 €
6.482,87 €
7.473,38 €
8.486,49 €
9.511,86 €
10.493,10 €
11.495,58 €
12.488,96 €
13.494,27 €
14.495,36 €
15.493,95 €
16.493,20 €
17.496,02 €
18.491,68 €
19.493,09 €
20.972,81 €
22.970,34 €
24.978,49 €
26.977,48 €
28.973,63 €
31.451,56 €
34.467,73 €
37.456,03 €
40.458,90 €
43.459,78 €
47.351,71 €
52.364,00 €
57.376,10 €
62.385,17 €
67.376,96 €
72.407,51 €
77.406,23 €
82.391,09 €
87.390,95 €
92.421,01 €
97.424,73 €
104.690,07 €
114.797,01 €
124.749,35 €
134.687,88 €
144.713,60 €
154.710,57 €
164.801,19 €
174.750,24 €

214

2011 φόρος

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
47.616.968,14 €
95.023.615,84 €
131.784.512,04 €
163.114.322,92 €
198.674.436,24 €
210.602.763,02 €
230.683.434,20 €
239.191.132,04 €
243.836.419,72 €
245.836.228,22 €
500.543.394,24 €
517.472.530,16 €
540.621.351,20 €
580.075.272,80 €
586.794.845,92 €
891.352.178,64 €
892.569.986,00 €
881.556.139,12 €
865.396.321,68 €
833.614.506,22 €
1.237.931.251,62 €
1.017.160.058,50 €
827.203.565,26 €
676.730.996,58 €
555.703.298,00 €
460.897.395,86 €
394.644.357,76 €
335.492.866,30 €
286.090.050,80 €
247.363.784,60 €
219.271.434,42 €
353.727.952,78 €
284.251.450,40 €
217.689.669,60 €
173.892.893,84 €
138.930.785,00 €
114.109.185,16 €
92.336.868,26 €
84.902.861,42 €

Ατομικός Φόρος
2011

0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
0,00 €
208,48 €
429,03 €
647,57 €
868,74 €
1.088,98 €
1.308,67 €
1.528,50 €
1.749,13 €
1.968,17 €
2.188,48 €
2.514,02 €
3.053,48 €
3.695,27 €
4.532,79 €
5.371,56 €
6.414,50 €
7.679,67 €
8.935,93 €
10.196,85 €
11.553,11 €
13.187,72 €
15.292,88 €
17.397,96 €
19.501,77 €
21.598,32 €
23.711,15 €
25.810,62 €
27.904,26 €
30.004,20 €
32.116,82 €
34.218,39 €
37.269,83 €
41.514,74 €
45.694,72 €
49.868,91 €
54.079,71 €
58.278,44 €
62.516,50 €
66.695,10 €

Ποσοστ
ό Φόρου

ΣΥΜΜΕ
ΤΟΧΗ
ΣΤΗ
ΦΟΡΟ Λ
ΟΓΙ Α

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
1,99%
3,73%
5,19%
6,44%
7,51%
8,45%
9,27%
10,00%
10,64%
11,23%
11,99%
13,29%
14,79%
16,80%
18,54%
20,39%
22,28%
23,86%
25,20%
26,58%
27,85%
29,20%
30,32%
31,26%
32,06%
32,75%
33,34%
33,87%
34,33%
34,75%
35,12%
35,60%
36,16%
36,63%
37,03%
37,37%
37,67%
37,93%
38,17%

0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,00%
0,32%
0,63%
0,88%
1,09%
1,33%
1,41%
1,54%
1,60%
1,63%
1,64%
3,34%
3,45%
3,61%
3,87%
3,92%
5,95%
5,96%
5,88%
5,78%
5,56%
8,26%
6,79%
5,52%
4,52%
3,71%
3,08%
2,63%
2,24%
1,91%
1,65%
1,46%
2,36%
1,90%
1,45%
1,16%
0,93%
0,76%
0,62%
0,57%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

180000 - 20000 0
200000 - 22000 0
220000 - 25000 0
250000 - 28000 0
280000 - 31000 0
310000 - 34000 0
340000 - 37000 0
370000 - 40000 0
400000 - 45000 0
450000 - 50000 0
500000 - 55000 0
550000 - 60000 0
600000 - 65000 0
650000 - 70000 0
700000 - 80000 0
800000 - 90000 0
900000 ΚΑΙ ΑΝΩ
ΣΥΝΟΛΟ …..

1.767
1.231
1.173
748
462
327
220
158
184
126
67
50
36
19
32
32
51

334.664.790,00 €
257.690.934,00 €
274.265.530,00 €
197.518.206,00 €
135.771.220,00 €
105.992.644,00 €
77.959.711,00 €
60.574.902,00 €
77.852.343,00 €
59.579.025,00 €
35.056.689,00 €
28.697.207,00 €
22.384.669,00 €
12.759.264,00 €
23.848.371,00 €
26.887.831,00 €
72.908.496,00 €

189.397,16 €
209.334,63 €
233.815,46 €
264.061,77 €
293.877,10 €
324.136,53 €
354.362,32 €
383.385,46 €
423.110,56 €
472.849,40 €
523.234,16 €
573.944,14 €
621.796,36 €
671.540,21 €
745.261,59 €
840.244,72 €
1.429.578,35 €

128.720.311,80 €
99.982.492,28 €
107.332.422,60 €
77.946.046,52 €
53.928.512,40 €
42.326.010,48 €
31.269.078,62 €
24.382.858,84 €
31.465.184,06 €
24.178.990,50 €
14.274.909,38 €
11.717.826,94 €
9.160.360,98 €
5.231.590,88 €
9.801.915,82 €
11.078.489,02 €
30.279.868,32 €

72.846,81 €
81.220,55 €
91.502,49 €
104.205,94 €
116.728,38 €
129.437,34 €
142.132,18 €
154.321,89 €
171.006,44 €
191.896,75 €
213.058,35 €
234.356,54 €
254.454,47 €
275.346,89 €
306.309,87 €
346.202,78 €
593.722,91 €

38,46%
38,80%
39,13%
39,46%
39,72%
39,93%
40,11%
40,25%
40,42%
40,58%
40,72%
40,83%
40,92%
41,00%
41,10%
41,20%
41,53%

5.681.066

97.944.878.218,00 €

10.980.233,07 €

17.327.767.953,96 €

4.231.345,55 €

17,69%

0,86%
0,67%
0,72%
0,52%
0,36%
0,28%
0,21%
0,16%
0,21%
0,16%
0,10%
0,08%
0,06%
0,03%
0,07%
0,07%
0,20%

Με βάση τα στοιχεία που προκύπτουν την εξέταση των πραγματικ ών αριθμητικ ών δεδομένων εισοδήματος και φόρου
από το ΥΠΟΙΚ. (πίνακες σελ. 200-207), θα ομαδοποιήσουμε τα κλιμάκια σε 12 ομάδες κατηγοριών εισοδήματος τις
οποίες χρησιμοποιήσαμε στα πραγματικά δεδομένα και χρησιμοποιούμε σε όλα τα έτη.
Έτσι για κάθε έτος από τα στατιστικά δεδομένα του ΥΠΟΙΚ, με την κλίμακα του 2015 έχουμε τα εξής:

Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλιμάκια 2015
Ποσοσ
τό
φόρου

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΟ
ΕΙΣΟΔΗ
ΜΑ

ΣΥΜΜΕΤ
ΟΧΗ ΣΤΗ
ΦΟΡΟ ΛΟ
ΓΙ Α

0,00 €

0,00%

8,67%

0,00%

12.739,79 €

703,70 €

5,52%

19,92%

6,22%

1.229.407.174,22 €

19.313,83 €

2.149,04 €

11,13%

11,28%

7,10%

2.224.964.000,08 €

25.614,91 €

4.023,55 €

15,71%

14,46%

12,84%

12.071.637.668,00 €

2.665.478.303,76 €

34.116,38 €

7.533,07 €

22,08%

12,32%

15,38%

250.894

11.014.452.326,00 €

2.936.942.079,52 €

43.900,82 €

11.705,91 €

26,66%

11,25%

16,95%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.537.695.314,20 €

59.386,91 €

18.242,50 €

30,72%

11,76%

20,42%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.263.591.059,46 €

83.484,37 €

28.363,44 €

33,97%

3,80%

7,29%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.501.873.371,20 €

116.613,60 €

42.277,71 €

36,25%

4,23%

8,67%

160.000 - 340.000

8.458

1.771.771.728,00 €

687.475.525,76 €

209.478,80 €

81.281,10 €

38,80%

1,81%

3,97%

340.000 - 900.000

924

425.600.012,00 €

172.561.205,04 €

460.606,07 €

186.754,55 €

40,55%

0,43%

1,00%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

30.279.868,32 €

1.429.578,35 €

593.722,91 €

41,53%

0,07%

0,17%

ΣΥΝΟΛΟ …..

5.681.066

97.944.878.218,00 €

17.327.767.953,96 €

2.498.807,05 €

976.757,47 €

17,69%

100,00%

100,00%

ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.077.500.052,40 €

17.000 - 22.000

572.072

11.048.901.701,00 €

22.000 - 30.000

552.985

14.164.660.059,00 €

30.000 - 39.000

353.837

39.000 - 50.000

ΔΗΛΩΘ ΕΝ
ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

215

Ατομικό
Εισόδημα

Ατομικός
Φόρος

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Πίνακες όλων των ομαδοποιημένων κλιμακίων, συσχετισμού και σύγκρισης των στοιχείων.
Διαφορές αυτούσιων στοιχείων ΥΠΟΙΚ με κλίμακα του 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ Α
ΚΟΥ
ΕΙΣΟΔΗ ΜΑΤ
ΟΣ

0-9.000

9.000 17.000

17.000 22.000

22.000 30.000

30.000 39.000

39.000 50.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Διαφορά στο ΣΥΝΟΛ Ο
ΦΟΡΟ Υ

Ατομικό Εισόδημα

Διαφορά
Ατομικού Φόρου

2006

2.375.025

10.540.607.193,00 €

161.034.652,85

4.438,10 €

67,80

2007

2.217.404

9.795.707.830,00 €

153.217.121,65

4.417,65 €

69,10

2008

2.008.466

8.609.323.309,00 €

130.543.071,55

4.286,52 €

65,00

2009

2.029.750

8.555.830.663,00 €

113.169.165,91

4.215,21 €

55,76

2010

2.069.202

8.395.067.947,00 €

106.475.726,70

4.057,15 €

51,46

2011

2.136.651

8.489.376.902,00 €

75.143.476,07

3.973,22 €

35,17

2006

1.540.238

19.119.061.142,00 €

880.849.171,41

12.413,06 €

571,89

2007

1.621.989

20.118.465.060,00 €

923.043.832,98

12.403,58 €

569,08

2008

1.731.869

21.447.911.301,00 €

1.030.158.279,50

12.384,26 €

594,82

2009

1.638.855

20.549.665.486,00 €

1.011.263.166,73

12.539,04 €

617,05

2010

1.577.109

19.877.254.523,00 €

1.000.132.757,05

12.603,60 €

634,16

2011

1.531.194

19.507.093.743,00 €

1.136.371.908,04

12.739,79 €

742,15

2006

572.072

9.609.710.386,00 €

339.205.614,40

16.798,08 €

592,94

2007

497.482

10.010.818.418,00 €

346.777.427,09

20.122,98 €

697,07

2008

517.697

10.553.366.573,00 €

419.914.036,55

20.385,22 €

811,12

2009

546.261

10.796.883.677,00 €

463.431.031,61

19.765,06 €

848,37

2010

559.043

10.897.459.786,00 €

506.908.362,40

19.493,06 €

906,74

2011

563.758

11.048.901.701,00 €

799.250.582,04

19.598,66 €

1.417,72

2006

447.099

11.406.654.161,00 €

427.004.902,76

25.512,59 €

955,06

2007

482.021

12.310.695.609,00 €

430.974.131,94

25.539,75 €

894,10

2008

523.036

13.375.883.371,00 €

578.191.314,79

25.573,54 €

1.105,45

2009

551.915

14.138.740.752,00 €

675.627.251,69

25.617,61 €

1.224,15

2010

562.083

14.411.431.598,00 €

754.718.796,88

25.639,33 €

1.342,72

2011

552.985

14.164.660.059,00 €

1.114.076.943,44

25.614,91 €

2.014,66

2006

269.744

9.200.966.283,00 €

424.419.468,86

34.109,99 €

1.573,42

2007

290.721

9.916.383.143,00 €

425.715.607,29

34.109,62 €

1.464,34

2008

317.060

10.816.016.137,00 €

601.161.271,56

34.113,47 €

1.896,05

2009

343.773

11.717.943.067,00 €

709.968.403,29

34.086,28 €

2.065,22

2010

353.955

12.062.132.165,00 €

802.964.838,38

34.078,15 €

2.268,55

2011

353.837

12.071.637.668,00 €

1.118.454.422,49

34.116,38 €

3.160,93

2006

183.101

8.014.195.839,00 €

445.029.281,60

43.769,26 €

2.430,51

2007

203.651

8.930.066.488,00 €

479.834.092,45

43.849,85 €

2.356,16

2008

229.211

10.068.991.032,00 €

693.379.109,79

43.928,92 €

3.025,07

2009

248.850

10.952.872.115,00 €

845.069.545,84

44.013,95 €

3.395,90

2010

257.443

11.337.690.460,00 €

971.870.299,20

44.039,61 €

3.775,09

216

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

50.000 75.000

75.000 95.000

95.000 160.000

160.000 340.000

340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2011

250.894

11.014.452.326,00 €

1.205.855.247,74

43.900,82 €

4.806,23

2006

118.223

6.987.963.342,00 €

358.471.171,45

59.108,32 €

3.032,16

2007

137.980

8.163.479.222,00 €

417.645.957,91

59.164,22 €

3.026,86

2008

169.568

10.047.314.177,00 €

736.658.521,86

59.252,42 €

4.344,33

2009

198.338

11.747.738.404,00 €

1.023.323.127,39

59.230,90 €

5.159,49

2010

218.809

12.967.392.806,00 €

1.293.758.067,49

59.263,53 €

5.912,73

2011

193.926

11.516.665.510,00 €

1.263.762.217,14

59.386,91 €

6.516,72

2006

24.735

2.064.657.248,00 €

118.712.823,32

83.471,08 €

4.799,39

2007

29.367

2.452.071.255,00 €

143.808.980,37

83.497,51 €

4.896,96

2008

36.740

3.065.057.616,00 €

249.342.305,93

83.425,63 €

6.786,67

2009

43.003

3.584.558.124,00 €

347.362.254,33

83.356,00 €

8.077,63

2010

47.300

3.947.239.025,00 €

440.979.658,62

83.451,14 €

9.323,04

2011

44.550

3.719.228.713,00 €

414.902.614,19

83.484,37 €

9.313,19

2006

19.317

2.256.571.062,00 €

161.209.397,81

116.817,88 €

8.345,47

2007

23.158

2.708.610.681,00 €

199.404.515,09

116.962,20 €

8.610,61

2008

28.633

3.340.168.004,00 €

307.167.259,01

116.654,49 €

10.727,74

2009

32.662

3.807.511.354,00 €

409.473.360,33

116.573,12 €

12.536,69

2010

36.119

4.207.238.366,00 €

518.237.358,45

116.482,69 €

14.348,05

2011

35.524

4.142.581.360,00 €

475.616.237,69

116.613,60 €

13.388,59

2006

4.763

1.002.745.347,00 €

100.283.152,07

210.528,10 €

21.054,62

2007

5.697

1.191.815.056,00 €

122.445.916,11

209.200,47 €

21.493,05

2008

7.102

1.493.299.673,00 €

170.177.313,83

210.264,67 €

23.961,89

2009

7.832

1.643.373.033,00 €

202.502.049,26

209.828,02 €

25.855,73

2010

8.240

1.717.781.814,00 €

227.864.641,21

208.468,67 €

27.653,48

2011

8.458

1.771.771.728,00 €

194.069.158,18

209.478,80 €

22.945,04

2006

578

272.324.021,00 €

41.104.750,53

471.148,83 €

71.115,49

2007

683

318.502.835,00 €

47.691.110,91

466.329,19 €

69.825,93

2008

865

405.771.343,00 €

62.825.817,53

469.099,82 €

72.631,00

2009

1.006

465.841.730,00 €

73.704.022,45

463.063,35 €

73.264,44

2010

911

411.478.601,00 €

65.953.947,82

451.677,94 €

72.397,31

2011

924

425.600.012,00 €

52.400.959,42

460.606,07 €

56.711,00

2006

49

82.248.559,00 €

15.690.184,12

1.678.542,02 €

320.207,84

2007

59

89.174.552,00 €

16.486.620,68

1.511.433,08 €

279.434,25

2008

74

100.673.760,00 €

18.672.632,62

1.360.456,22 €

252.332,87

2009

73

99.766.978,00 €

18.670.871,35

1.366.670,93 €

255.765,36

2010

49

68.580.287,00 €

12.824.168,92

1.399.597,69 €

261.717,73

2011

51

72.908.496,00 €

10.269.967,48

1.429.578,35 €

201.371,91

ΣΥΝΟΛΑ

556.193.622.007,00 €

32.634.677.427,39

15.180.416,51 €

2.317.986,24

217

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Διαφορές αυτούσιων στοιχείων ΥΠΟΙΚ Φορολογημένα με κλίμακα του 2003 και με κλίμακα
του 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ Α
ΚΟΥ
ΕΙΣΟΔΗ ΜΑΤ
ΟΣ

0-9.000

9.000 17.000

17.000 22.000

22.000 30.000

30.000 39.000

39.000 50.000

50.000 75.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Διαφορά στο ΣΥΝΟΛ Ο
ΦΟΡΟ Υ ( 1975-2 003)

Ατομικό Εισόδημα

Διαφορά
Ατομικού Φόρου

2006

2.375.025

10.540.607.193,00 €

181.987.864,85

4.438,10 €

76,63

2007

2.217.404

9.795.707.830,00 €

172.446.638,65

4.417,65 €

77,77

2008

2.008.466

8.609.323.309,00 €

148.367.173,55

4.286,52 €

73,87

2009

2.029.750

8.555.830.663,00 €

131.131.444,91

4.215,21 €

64,60

2010

2.069.202

8.395.067.947,00 €

125.226.257,70

4.057,15 €

60,52

2011

2.136.651

8.489.376.902,00 €

125.030.899,07

3.973,22 €

58,52

2006

1.540.238

19.119.061.142,00 €

761.880.559,66

12.413,06 €

494,65

2007

1.621.989

20.118.465.060,00 €

804.368.461,93

12.403,58 €

495,91

2008

1.731.869

21.447.911.301,00 €

860.528.777,15

12.384,26 €

496,88

2009

1.638.855

20.549.665.486,00 €

820.828.715,13

12.539,04 €

500,85

2010

1.577.109

19.877.254.523,00 €

789.605.209,50

12.603,60 €

500,67

2011

1.531.194

19.507.093.743,00 €

763.980.171,04

12.739,79 €

498,94

2006

572.072

9.609.710.386,00 €

-192.702.835,90

16.798,08 €

-336,85

2007

497.482

10.010.818.418,00 €

-4.661.931,71

20.122,98 €

-9,37

2008

517.697

10.553.366.573,00 €

4.328.581,15

20.385,22 €

8,36

2009

546.261

10.796.883.677,00 €

-26.083.724,29

19.765,06 €

-47,75

2010

559.043

10.897.459.786,00 €

-39.648.213,70

19.493,06 €

-70,92

2011

563.758

11.048.901.701,00 €

-37.924.905,76

19.598,66 €

-67,27

2006

447.099

11.406.654.161,00 €

-347.215.225,14

25.512,59 €

-776,60

2007

482.021

12.310.695.609,00 €

-376.336.410,16

25.539,75 €

-780,75

2008

523.036

13.375.883.371,00 €

-411.043.176,61

25.573,54 €

-785,88

2009

551.915

14.138.740.752,00 €

-437.278.413,11

25.617,61 €

-792,29

2010

562.083

14.411.431.598,00 €

-447.128.514,32

25.639,33 €

-795,48

2011

552.985

14.164.660.059,00 €

-438.024.550,36

25.614,91 €

-792,11

2006

269.744

9.200.966.283,00 €

-507.800.754,34

34.109,99 €

-1.882,53

2007

290.721

9.916.383.143,00 €

-547.301.925,91

34.109,62 €

-1.882,57

2008

317.060

10.816.016.137,00 €

-597.018.930,24

34.113,47 €

-1.882,98

2009

343.773

11.717.943.067,00 €

-646.434.903,51

34.086,28 €

-1.880,41

2010

353.955

12.062.132.165,00 €

-665.299.738,62

34.078,15 €

-1.879,62

2011

353.837

12.071.637.668,00 €

-666.380.422,71

34.116,38 €

-1.883,30

2006

183.101

8.014.195.839,00 €

-452.145.516,00

43.769,26 €

-2.469,38

2007

203.651

8.930.066.488,00 €

-503.342.177,75

43.849,85 €

-2.471,59

2008

229.211

10.068.991.032,00 €

-566.971.002,01

43.928,92 €

-2.473,58

2009

248.850

10.952.872.115,00 €

-616.089.390,16

44.013,95 €

-2.475,75

2010

257.443

11.337.690.460,00 €

-637.478.953,80

44.039,61 €

-2.476,19

2011

250.894

11.014.452.326,00 €

-620.407.641,66

43.900,82 €

-2.472,79

2006

118.223

6.987.963.342,00 €

-290.243.103,35

59.108,32 €

-2.455,05

2007

137.980

8.163.479.222,00 €

-338.509.967,89

59.164,22 €

-2.453,33

2008

169.568

10.047.314.177,00 €

-415.439.896,94

59.252,42 €

-2.449,99

2009

198.338

11.747.738.404,00 €

-486.095.832,21

59.230,90 €

-2.450,85

218

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

75.000 95.000

95.000 160.000

160.000 340.000

340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2010

218.809

12.967.392.806,00 €

-536.058.369,91

59.263,53 €

-2.449,89

2011

193.926

11.516.665.510,00 €

-474.363.723,86

59.386,91 €

-2.446,11

2006

24.735

2.064.657.248,00 €

-27.181.641,88

83.471,08 €

-1.098,91

2007

29.367

2.452.071.255,00 €

-32.197.025,63

83.497,51 €

-1.096,37

2008

36.740

3.065.057.616,00 €

-40.507.340,47

83.425,63 €

-1.102,54

2009

43.003

3.584.558.124,00 €

-47.665.778,27

83.356,00 €

-1.108,43

2010

47.300

3.947.239.025,00 €

-52.030.295,38

83.451,14 €

-1.100,01

2011

44.550

3.719.228.713,00 €

-48.905.339,01

83.484,37 €

-1.097,76

2006

19.317

2.256.571.062,00 €

51.971.428,01

116.817,88 €

2.690,45

2007

23.158

2.708.610.681,00 €

62.774.676,69

116.962,20 €

2.710,71

2008

28.633

3.340.168.004,00 €

76.386.112,41

116.654,49 €

2.667,76

2009

32.662

3.807.511.354,00 €

86.769.445,73

116.573,12 €

2.656,59

2010

36.119

4.207.238.366,00 €

95.492.224,05

116.482,69 €

2.643,82

2011

35.524

4.142.581.360,00 €

94.553.828,69

116.613,60 €

2.661,69

2006

4.763

1.002.745.347,00 €

78.569.596,27

210.528,10 €

16.495,82

2007

5.697

1.191.815.056,00 €

92.767.152,71

209.200,47 €

16.283,51

2008

7.102

1.493.299.673,00 €

116.933.089,63

210.264,67 €

16.464,81

2009

7.832

1.643.373.033,00 €

128.375.470,06

209.828,02 €

16.391,15

2010

8.240

1.717.781.814,00 €

133.187.573,61

208.468,67 €

16.163,54

2011

8.458

1.771.771.728,00 €

138.084.837,98

209.478,80 €

16.325,94

2006

578

272.324.021,00 €

38.095.888,13

471.148,83 €

65.909,84

2007

683

318.502.835,00 €

44.358.058,91

466.329,19 €

64.945,91

2008

865

405.771.343,00 €

56.657.534,33

469.099,82 €

65.500,04

2009

1.006

465.841.730,00 €

64.678.502,45

463.063,35 €

64.292,75

2010

911

411.478.601,00 €

56.496.269,42

451.677,94 €

62.015,66

2011

924

425.600.012,00 €

58.952.392,62

460.606,07 €

63.801,29

2006

49

82.248.559,00 €

15.062.035,52

1.678.542,02 €

307.388,48

2007

59

89.174.552,00 €

16.164.034,88

1.511.433,08 €

273.966,69

2008

74

100.673.760,00 €

18.039.077,62

1.360.456,22 €

243.771,32

2009

73

99.766.978,00 €

17.886.041,15

1.366.670,93 €

245.014,26

2010

49

68.580.287,00 €

12.328.381,12

1.399.597,69 €

251.599,61

2011

51

72.908.496,00 €

13.137.383,08

1.429.578,35 €

257.595,75

ΣΥΝΟΛΑ

556.193.622.007,00 €

-5.316.485.783,21

15.180.416,51 €

2.030.670,40

Διαφορές αυτούσιων στοιχείων ΥΠΟΙΚ Φορολογημένα με κλίμακα του 2006 και με κλίμακα
του 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ Α
ΚΟΥ
ΕΙΣΟΔΗ ΜΑΤ
ΟΣ

0-9.000

9.000 -

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Διαφορά στο ΣΥΝΟΛ Ο
ΦΟΡΟ Υ ( 1975-2 006)

Ατομικό Εισόδημα

Διαφορά
Ατομικού Φόρου

2006

2.375.025

10.540.607.193,00 €

181.987.864,85

4.438,10 €

76,63

2007

2.217.404

9.795.707.830,00 €

172.446.638,65

4.417,65 €

77,77

2008

2.008.466

8.609.323.309,00 €

148.367.173,55

4.286,52 €

73,87

2009

2.029.750

8.555.830.663,00 €

131.131.444,91

4.215,21 €

64,60

2010

2.069.202

8.395.067.947,00 €

125.226.257,70

4.057,15 €

60,52

2011

2.136.651

8.489.376.902,00 €

125.030.899,07

3.973,22 €

58,52

2006

1.540.238

19.119.061.142,00 €

829.422.387,61

12.413,06 €

538,50

219

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235
17.000

17.000 22.000

22.000 30.000

30.000 39.000

39.000 50.000

50.000 75.000

75.000 95.000

95.000 160.000

2007

1.621.989

20.118.465.060,00 €

875.364.080,98

12.403,58 €

539,69

2008

1.731.869

21.447.911.301,00 €

936.152.366,00

12.384,26 €

540,54

2009

1.638.855

20.549.665.486,00 €

896.498.747,13

12.539,04 €

547,03

2010

1.577.109

19.877.254.523,00 €

864.199.706,55

12.603,60 €

547,96

2011

1.531.194

19.507.093.743,00 €

840.290.628,34

12.739,79 €

548,78

2006

572.072

9.609.710.386,00 €

-359.961,40

16.798,08 €

-0,63

2007

497.482

10.010.818.418,00 €

-1.382.461,31

20.122,98 €

-2,78

2008

517.697

10.553.366.573,00 €

-443.535,35

20.385,22 €

-0,86

2009

546.261

10.796.883.677,00 €

-125.565,49

19.765,06 €

-0,23

2010

559.043

10.897.459.786,00 €

-1.118.676,40

19.493,06 €

-2,00

2011

563.758

11.048.901.701,00 €

-194.660,26

19.598,66 €

-0,35

2006

447.099

11.406.654.161,00 €

-319.061.795,14

25.512,59 €

-713,63

2007

482.021

12.310.695.609,00 €

-346.150.240,16

25.539,75 €

-718,12

2008

523.036

13.375.883.371,00 €

-378.340.616,61

25.573,54 €

-723,35

2009

551.915

14.138.740.752,00 €

-402.907.823,11

25.617,61 €

-730,02

2010

562.083

14.411.431.598,00 €

-412.183.284,32

25.639,33 €

-733,31

2011

552.985

14.164.660.059,00 €

-403.596.500,36

25.614,91 €

-729,85

2006

269.744

9.200.966.283,00 €

-494.313.554,34

34.109,99 €

-1.832,53

2007

290.721

9.916.383.143,00 €

-532.765.875,91

34.109,62 €

-1.832,57

2008

317.060

10.816.016.137,00 €

-581.165.930,24

34.113,47 €

-1.832,98

2009

343.773

11.717.943.067,00 €

-629.246.253,51

34.086,28 €

-1.830,41

2010

353.955

12.062.132.165,00 €

-647.601.988,62

34.078,15 €

-1.829,62

2011

353.837

12.071.637.668,00 €

-648.688.572,71

34.116,38 €

-1.833,30

2006

183.101

8.014.195.839,00 €

-442.990.466,00

43.769,26 €

-2.419,38

2007

203.651

8.930.066.488,00 €

-493.159.627,75

43.849,85 €

-2.421,59

2008

229.211

10.068.991.032,00 €

-555.510.452,01

43.928,92 €

-2.423,58

2009

248.850

10.952.872.115,00 €

-603.646.890,16

44.013,95 €

-2.425,75

2010

257.443

11.337.690.460,00 €

-624.606.803,80

44.039,61 €

-2.426,19

2011

250.894

11.014.452.326,00 €

-607.862.941,66

43.900,82 €

-2.422,79

2006

118.223

6.987.963.342,00 €

-284.331.953,35

59.108,32 €

-2.405,05

2007

137.980

8.163.479.222,00 €

-331.610.967,89

59.164,22 €

-2.403,33

2008

169.568

10.047.314.177,00 €

-406.961.496,94

59.252,42 €

-2.399,99

2009

198.338

11.747.738.404,00 €

-476.178.932,21

59.230,90 €

-2.400,85

2010

218.809

12.967.392.806,00 €

-525.117.919,91

59.263,53 €

-2.399,89

2011

193.926

11.516.665.510,00 €

-464.667.423,86

59.386,91 €

-2.396,11

2006

24.735

2.064.657.248,00 €

-25.944.891,88

83.471,08 €

-1.048,91

2007

29.367

2.452.071.255,00 €

-30.728.675,63

83.497,51 €

-1.046,37

2008

36.740

3.065.057.616,00 €

-38.670.340,47

83.425,63 €

-1.052,54

2009

43.003

3.584.558.124,00 €

-45.515.628,27

83.356,00 €

-1.058,43

2010

47.300

3.947.239.025,00 €

-49.665.295,38

83.451,14 €

-1.050,01

2011

44.550

3.719.228.713,00 €

-46.677.839,01

83.484,37 €

-1.047,76

2006

19.317

2.256.571.062,00 €

52.937.278,01

116.817,88 €

2.740,45

2007

23.158

2.708.610.681,00 €

63.932.576,69

116.962,20 €

2.760,71

220

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

160.000 340.000

340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2008

28.633

3.340.168.004,00 €

77.817.762,41

116.654,49 €

2.717,76

2009

32.662

3.807.511.354,00 €

88.402.545,73

116.573,12 €

2.706,59

2010

36.119

4.207.238.366,00 €

97.298.174,05

116.482,69 €

2.693,82

2011

35.524

4.142.581.360,00 €

96.330.028,69

116.613,60 €

2.711,69

2006

4.763

1.002.745.347,00 €

78.807.746,27

210.528,10 €

16.545,82

2007

5.697

1.191.815.056,00 €

93.052.002,71

209.200,47 €

16.333,51

2008

7.102

1.493.299.673,00 €

117.288.189,63

210.264,67 €

16.514,81

2009

7.832

1.643.373.033,00 €

128.767.070,06

209.828,02 €

16.441,15

2010

8.240

1.717.781.814,00 €

133.599.573,61

208.468,67 €

16.213,54

2011

8.458

1.771.771.728,00 €

138.507.737,98

209.478,80 €

16.375,94

2006

578

272.324.021,00 €

38.124.788,13

471.148,83 €

65.959,84

2007

683

318.502.835,00 €

44.392.208,91

466.329,19 €

64.995,91

2008

865

405.771.343,00 €

56.700.784,33

469.099,82 €

65.550,04

2009

1.006

465.841.730,00 €

64.728.802,45

463.063,35 €

64.342,75

2010

911

411.478.601,00 €

56.541.819,42

451.677,94 €

62.065,66

2011

924

425.600.012,00 €

58.998.592,62

460.606,07 €

63.851,29

2006

49

82.248.559,00 €

15.064.485,52

1.678.542,02 €

307.438,48

2007

59

89.174.552,00 €

16.166.984,88

1.511.433,08 €

274.016,69

2008

74

100.673.760,00 €

18.042.777,62

1.360.456,22 €

243.821,32

2009

73

99.766.978,00 €

17.889.691,15

1.366.670,93 €

245.064,26

2010

49

68.580.287,00 €

12.330.831,12

1.399.597,69 €

251.649,61

2011

51

72.908.496,00 €

13.139.933,08

1.429.578,35 €

257.645,75

ΣΥΝΟΛΑ

556.193.622.007,00 €

-4.148.515.261,01

15.180.416,51 €

2.034.236,79

Διαφορές αυτούσιων στοιχείων ΥΠΟΙΚ Φορολογημένα με κλίμακα του 2007 και με κλίμακα
του 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ Α
ΚΟΥ
ΕΙΣΟΔΗ ΜΑΤ
ΟΣ

0-9.000

9.000 17.000

17.000 22.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Διαφορά στο ΣΥΝΟΛ Ο
ΦΟΡΟ Υ ( 1975-2 007)

Ατομικό Εισόδημα

Διαφορά
Ατομικού Φόρου

2006

2.375.025

10.540.607.193,00 €

181.987.864,85

4.438,10 €

76,63

2007

2.217.404

9.795.707.830,00 €

172.446.638,65

4.417,65 €

77,77

2008

2.008.466

8.609.323.309,00 €

148.367.173,55

4.286,52 €

73,87

2009

2.029.750

8.555.830.663,00 €

131.131.444,91

4.215,21 €

64,60

2010

2.069.202

8.395.067.947,00 €

125.226.257,70

4.057,15 €

60,52

2011

2.136.651

8.489.376.902,00 €

125.030.899,07

3.973,22 €

58,52

2006

1.540.238

19.119.061.142,00 €

989.231.109,30

12.413,06 €

642,26

2007

1.621.989

20.118.465.060,00 €

1.041.409.517,92

12.403,58 €

642,06

2008

1.731.869

21.447.911.301,00 €

1.111.407.522,46

12.384,26 €

641,74

2009

1.638.855

20.549.665.486,00 €

1.072.685.429,19

12.539,04 €

654,53

2010

1.577.109

19.877.254.523,00 €

1.039.126.987,30

12.603,60 €

658,88

2011

1.531.194

19.507.093.743,00 €

1.023.489.616,57

12.739,79 €

668,43

2006

572.072

9.609.710.386,00 €

175.334.262,46

16.798,08 €

306,49

2007

497.482

10.010.818.418,00 €

181.557.242,87

20.122,98 €

364,95

2008

517.697

10.553.366.573,00 €

192.491.890,38

20.385,22 €

371,82

2009

546.261

10.796.883.677,00 €

197.290.151,28

19.765,06 €

361,16

2010

559.043

10.897.459.786,00 €

198.057.201,46

19.493,06 €

354,28

221

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

22.000 30.000

30.000 39.000

39.000 50.000

50.000 75.000

75.000 95.000

95.000 160.000

160.000 340.000

340.000 900.000

2011

563.758

11.048.901.701,00 €

201.825.876,75

19.598,66 €

358,00

2006

447.099

11.406.654.161,00 €

-20.754.355,93

25.512,59 €

-46,42

2007

482.021

12.310.695.609,00 €

-23.060.114,67

25.539,75 €

-47,84

2008

523.036

13.375.883.371,00 €

-25.802.516,80

25.573,54 €

-49,33

2009

551.915

14.138.740.752,00 €

-28.349.276,39

25.617,61 €

-51,37

2010

562.083

14.411.431.598,00 €

-29.369.514,54

25.639,33 €

-52,25

2011

552.985

14.164.660.059,00 €

-28.369.216,67

25.614,91 €

-51,30

2006

269.744

9.200.966.283,00 €

-170.324.051,51

34.109,99 €

-631,43

2007

290.721

9.916.383.143,00 €

-183.581.984,48

34.109,62 €

-631,47

2008

317.060

10.816.016.137,00 €

-200.334.168,87

34.113,47 €

-631,85

2009

343.773

11.717.943.067,00 €

-216.422.042,84

34.086,28 €

-629,55

2010

353.955

12.062.132.165,00 €

-222.579.366,97

34.078,15 €

-628,84

2011

353.837

12.071.637.668,00 €

-223.672.376,03

34.116,38 €

-632,13

2006

183.101

8.014.195.839,00 €

-205.381.647,61

43.769,26 €

-1.121,69

2007

203.651

8.930.066.488,00 €

-228.719.102,87

43.849,85 €

-1.123,09

2008

229.211

10.068.991.032,00 €

-257.699.081,69

43.928,92 €

-1.124,29

2009

248.850

10.952.872.115,00 €

-280.107.169,01

44.013,95 €

-1.125,61

2010

257.443

11.337.690.460,00 €

-289.828.919,20

44.039,61 €

-1.125,80

2011

250.894

11.014.452.326,00 €

-281.949.578,40

43.900,82 €

-1.123,78

2006

118.223

6.987.963.342,00 €

-112.780.539,93

59.108,32 €

-953,96

2007

137.980

8.163.479.222,00 €

-131.313.375,67

59.164,22 €

-951,68

2008

169.568

10.047.314.177,00 €

-160.659.875,17

59.252,42 €

-947,47

2009

198.338

11.747.738.404,00 €

-188.130.868,17

59.230,90 €

-948,54

2010

218.809

12.967.392.806,00 €

-207.268.251,85

59.263,53 €

-947,26

2011

193.926

11.516.665.510,00 €

-182.724.408,76

59.386,91 €

-942,24

2006

24.735

2.064.657.248,00 €

13.878.458,12

83.471,08 €

561,09

2007

29.367

2.452.071.255,00 €

16.552.194,37

83.497,51 €

563,63

2008

36.740

3.065.057.616,00 €

20.481.059,53

83.425,63 €

557,46

2009

43.003

3.584.558.124,00 €

23.719.201,73

83.356,00 €

551,57

2010

47.300

3.947.239.025,00 €

26.487.704,62

83.451,14 €

559,99

2011

44.550

3.719.228.713,00 €

25.047.660,99

83.484,37 €

562,24

2006

19.317

2.256.571.062,00 €

84.037.648,01

116.817,88 €

4.350,45

2007

23.158

2.708.610.681,00 €

101.216.956,69

116.962,20 €

4.370,71

2008

28.633

3.340.168.004,00 €

123.916.892,41

116.654,49 €

4.327,76

2009

32.662

3.807.511.354,00 €

140.988.365,73

116.573,12 €

4.316,59

2010

36.119

4.207.238.366,00 €

155.449.764,05

116.482,69 €

4.303,82

2011

35.524

4.142.581.360,00 €

153.523.668,69

116.613,60 €

4.321,69

2006

4.763

1.002.745.347,00 €

86.476.176,27

210.528,10 €

18.155,82

2007

5.697

1.191.815.056,00 €

102.224.172,71

209.200,47 €

17.943,51

2008

7.102

1.493.299.673,00 €

128.722.409,63

210.264,67 €

18.124,81

2009

7.832

1.643.373.033,00 €

141.376.590,06

209.828,02 €

18.051,15

2010

8.240

1.717.781.814,00 €

146.865.973,61

208.468,67 €

17.823,54

2011

8.458

1.771.771.728,00 €

152.125.117,98

209.478,80 €

17.985,94

2006

578

272.324.021,00 €

39.055.368,13

471.148,83 €

67.569,84

222

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900.000 ΚΑΙ
ΑΝΩ

2007

683

318.502.835,00 €

45.491.838,91

466.329,19 €

66.605,91

2008

865

405.771.343,00 €

58.093.434,33

469.099,82 €

67.160,04

2009

1.006

465.841.730,00 €

66.348.462,45

463.063,35 €

65.952,75

2010

911

411.478.601,00 €

58.008.529,42

451.677,94 €

63.675,66

2011

924

425.600.012,00 €

60.486.232,62

460.606,07 €

65.461,29

2006

49

82.248.559,00 €

15.143.375,52

1.678.542,02 €

309.048,48

2007

59

89.174.552,00 €

16.261.974,88

1.511.433,08 €

275.626,69

2008

74

100.673.760,00 €

18.161.917,62

1.360.456,22 €

245.431,32

2009

73

99.766.978,00 €

18.007.221,15

1.366.670,93 €

246.674,26

2010

49

68.580.287,00 €

12.409.721,12

1.399.597,69 €

253.259,61

2011

51

72.908.496,00 €

13.222.043,08

1.429.578,35 €

259.255,75

ΣΥΝΟΛΑ

556.193.622.007,00 €

6.472.695.417,07

15.180.416,51 €

2.113.070,73

Διαφορές αυτούσιων στοιχείων ΥΠΟΙΚ Φορολογημένα με κλίμακα του 2008 και με κλίμακα
του 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ Α
ΚΟΥ
ΕΙΣΟΔΗ ΜΑΤ
ΟΣ

0-9.000

9.000 17.000

17.000 22.000

22.000 30.000

30.000 39.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Διαφορά στο ΣΥΝΟΛ Ο
ΦΟΡΟ Υ ( 1975-2 008)

Ατομικό Εισόδημα

Διαφορά
Ατομικού Φόρου

2006

2.375.025

10.540.607.193,00 €

181.987.864,85

4.438,10 €

76,63

2007

2.217.404

9.795.707.830,00 €

172.446.638,65

4.417,65 €

77,77

2008

2.008.466

8.609.323.309,00 €

148.367.173,55

4.286,52 €

73,87

2009

2.029.750

8.555.830.663,00 €

131.131.444,91

4.215,21 €

64,60

2010

2.069.202

8.395.067.947,00 €

125.226.257,70

4.057,15 €

60,52

2011

2.136.651

8.489.376.902,00 €

125.030.899,07

3.973,22 €

58,52

2006

1.540.238

19.119.061.142,00 €

1.001.637.244,48

12.413,06 €

650,31

2007

1.621.989

20.118.465.060,00 €

1.054.339.106,20

12.403,58 €

650,03

2008

1.731.869

21.447.911.301,00 €

1.124.944.095,98

12.384,26 €

649,55

2009

1.638.855

20.549.665.486,00 €

1.086.310.267,71

12.539,04 €

662,85

2010

1.577.109

19.877.254.523,00 €

1.052.713.306,80

12.603,60 €

667,50

2011

1.531.194

19.507.093.743,00 €

1.037.631.021,43

12.739,79 €

677,66

2006

572.072

9.609.710.386,00 €

228.233.510,18

16.798,08 €

398,96

2007

497.482

10.010.818.418,00 €

236.818.451,23

20.122,98 €

476,03

2008

517.697

10.553.366.573,00 €

250.606.141,84

20.385,22 €

484,08

2009

546.261

10.796.883.677,00 €

256.695.784,82

19.765,06 €

469,91

2010

559.043

10.897.459.786,00 €

258.154.157,18

19.493,06 €

461,78

2011

563.758

11.048.901.701,00 €

262.623.750,77

19.598,66 €

465,84

2006

447.099

11.406.654.161,00 €

82.191.007,29

25.512,59 €

183,83

2007

482.021

12.310.695.609,00 €

88.187.917,51

25.539,75 €

182,95

2008

523.036

13.375.883.371,00 €

95.265.070,62

25.573,54 €

182,14

2009

551.915

14.138.740.752,00 €

99.889.338,65

25.617,61 €

180,99

2010

562.083

14.411.431.598,00 €

101.475.877,42

25.639,33 €

180,54

2011

552.985

14.164.660.059,00 €

100.088.184,51

25.614,91 €

181,00

2006

269.744

9.200.966.283,00 €

-61.833.045,85

34.109,99 €

-229,23

2007

290.721

9.916.383.143,00 €

-66.656.201,62

34.109,62 €

-229,28

2008

317.060

10.816.016.137,00 €

-72.790.646,13

34.113,47 €

-229,58

2009

343.773

11.717.943.067,00 €

-78.319.621,50

34.086,28 €

-227,82

223

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

39.000 50.000

50.000 75.000

75.000 95.000

95.000 160.000

160.000 340.000

340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2010

353.955

12.062.132.165,00 €

-80.444.123,67

34.078,15 €

-227,27

2011

353.837

12.071.637.668,00 €

-81.313.982,67

34.116,38 €

-229,81

2006

183.101

8.014.195.839,00 €

-96.366.010,83

43.769,26 €

-526,30

2007

203.651

8.930.066.488,00 €

-107.140.053,11

43.849,85 €

-526,10

2008

229.211

10.068.991.032,00 €

-120.498.341,05

43.928,92 €

-525,71

2009

248.850

10.952.872.115,00 €

-130.727.726,71

44.013,95 €

-525,33

2010

257.443

11.337.690.460,00 €

-135.159.150,00

44.039,61 €

-525,01

2011

250.894

11.014.452.326,00 €

-131.910.851,88

43.900,82 €

-525,76

2006

118.223

6.987.963.342,00 €

-6.123.713,09

59.108,32 €

-51,80

2007

137.980

8.163.479.222,00 €

-6.678.191,23

59.164,22 €

-48,40

2008

169.568

10.047.314.177,00 €

-7.192.631,63

59.252,42 €

-42,42

2009

198.338

11.747.738.404,00 €

-8.710.740,09

59.230,90 €

-43,92

2010

218.809

12.967.392.806,00 €

-9.186.915,73

59.263,53 €

-41,99

2011

193.926

11.516.665.510,00 €

-6.690.378,56

59.386,91 €

-34,50

2006

24.735

2.064.657.248,00 €

44.055.158,12

83.471,08 €

1.781,09

2007

29.367

2.452.071.255,00 €

52.379.934,37

83.497,51 €

1.783,63

2008

36.740

3.065.057.616,00 €

65.303.859,53

83.425,63 €

1.777,46

2009

43.003

3.584.558.124,00 €

76.182.861,73

83.356,00 €

1.771,57

2010

47.300

3.947.239.025,00 €

84.193.704,62

83.451,14 €

1.779,99

2011

44.550

3.719.228.713,00 €

79.398.660,99

83.484,37 €

1.782,24

2006

19.317

2.256.571.062,00 €

107.604.388,01

116.817,88 €

5.570,45

2007

23.158

2.708.610.681,00 €

129.469.716,69

116.962,20 €

5.590,71

2008

28.633

3.340.168.004,00 €

158.849.152,41

116.654,49 €

5.547,76

2009

32.662

3.807.511.354,00 €

180.836.005,73

116.573,12 €

5.536,59

2010

36.119

4.207.238.366,00 €

199.514.944,05

116.482,69 €

5.523,82

2011

35.524

4.142.581.360,00 €

196.862.948,69

116.613,60 €

5.541,69

2006

4.763

1.002.745.347,00 €

92.287.036,27

210.528,10 €

19.375,82

2007

5.697

1.191.815.056,00 €

109.174.512,71

209.200,47 €

19.163,51

2008

7.102

1.493.299.673,00 €

137.386.849,63

210.264,67 €

19.344,81

2009

7.832

1.643.373.033,00 €

150.931.630,06

209.828,02 €

19.271,15

2010

8.240

1.717.781.814,00 €

156.918.773,61

208.468,67 €

19.043,54

2011

8.458

1.771.771.728,00 €

162.443.877,98

209.478,80 €

19.205,94

2006

578

272.324.021,00 €

39.760.528,13

471.148,83 €

68.789,84

2007

683

318.502.835,00 €

46.325.098,91

466.329,19 €

67.825,91

2008

865

405.771.343,00 €

59.148.734,33

469.099,82 €

68.380,04

2009

1.006

465.841.730,00 €

67.575.782,45

463.063,35 €

67.172,75

2010

911

411.478.601,00 €

59.119.949,42

451.677,94 €

64.895,66

2011

924

425.600.012,00 €

61.613.512,62

460.606,07 €

66.681,29

2006

49

82.248.559,00 €

15.203.155,52

1.678.542,02 €

310.268,48

2007

59

89.174.552,00 €

16.333.954,88

1.511.433,08 €

276.846,69

2008

74

100.673.760,00 €

18.252.197,62

1.360.456,22 €

246.651,32

2009

73

99.766.978,00 €

18.096.281,15

1.366.670,93 €

247.894,26

2010

49

68.580.287,00 €

12.469.501,12

1.399.597,69 €

254.479,61

2011

51

72.908.496,00 €

13.284.263,08

1.429.578,35 €

260.475,75

224

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

ΣΥΝΟΛΑ

556.193.622.007,00 €

10.705.229.162,43

15.180.416,51 €

2.163.181,04

Διαφορές αυτούσιων στοιχείων ΥΠΟΙΚ Φορολογημένα με κλίμακα του 2009 και με κλίμακα
του 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ Α
ΚΟΥ
ΕΙΣΟΔΗ ΜΑΤ
ΟΣ

0-9.000

9.000 17.000

17.000 22.000

22.000 30.000

30.000 39.000

39.000 50.000

50.000 75.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Διαφορά στο ΣΥΝΟΛ Ο
ΦΟΡΟ Υ ( 1975-2 009)

Ατομικό Εισόδημα

Διαφορά
Ατομικού Φόρου

2006

2.375.025

10.540.607.193,00 €

181.987.864,85

4.438,10 €

76,63

2007

2.217.404

9.795.707.830,00 €

172.446.638,65

4.417,65 €

77,77

2008

2.008.466

8.609.323.309,00 €

148.367.173,55

4.286,52 €

73,87

2009

2.029.750

8.555.830.663,00 €

131.131.444,91

4.215,21 €

64,60

2010

2.069.202

8.395.067.947,00 €

125.226.257,70

4.057,15 €

60,52

2011

2.136.651

8.489.376.902,00 €

125.030.899,07

3.973,22 €

58,52

2006

1.540.238

19.119.061.142,00 €

1.014.043.379,66

12.413,06 €

658,37

2007

1.621.989

20.118.465.060,00 €

1.067.268.694,48

12.403,58 €

658,00

2008

1.731.869

21.447.911.301,00 €

1.138.480.669,50

12.384,26 €

657,37

2009

1.638.855

20.549.665.486,00 €

1.099.935.106,23

12.539,04 €

671,16

2010

1.577.109

19.877.254.523,00 €

1.066.299.626,30

12.603,60 €

676,11

2011

1.531.194

19.507.093.743,00 €

1.051.772.426,29

12.739,79 €

686,90

2006

572.072

9.609.710.386,00 €

281.132.757,90

16.798,08 €

491,43

2007

497.482

10.010.818.418,00 €

292.079.659,59

20.122,98 €

587,12

2008

517.697

10.553.366.573,00 €

308.720.393,30

20.385,22 €

596,33

2009

546.261

10.796.883.677,00 €

316.101.418,36

19.765,06 €

578,66

2010

559.043

10.897.459.786,00 €

318.251.112,90

19.493,06 €

569,28

2011

563.758

11.048.901.701,00 €

323.421.624,79

19.598,66 €

573,69

2006

447.099

11.406.654.161,00 €

185.136.370,51

25.512,59 €

414,08

2007

482.021

12.310.695.609,00 €

199.435.949,69

25.539,75 €

413,75

2008

523.036

13.375.883.371,00 €

216.332.658,04

25.573,54 €

413,61

2009

551.915

14.138.740.752,00 €

228.127.953,69

25.617,61 €

413,34

2010

562.083

14.411.431.598,00 €

232.321.269,38

25.639,33 €

413,32

2011

552.985

14.164.660.059,00 €

228.545.585,69

25.614,91 €

413,29

2006

269.744

9.200.966.283,00 €

46.657.959,81

34.109,99 €

172,97

2007

290.721

9.916.383.143,00 €

50.269.581,24

34.109,62 €

172,91

2008

317.060

10.816.016.137,00 €

54.752.876,61

34.113,47 €

172,69

2009

343.773

11.717.943.067,00 €

59.782.799,84

34.086,28 €

173,90

2010

353.955

12.062.132.165,00 €

61.691.119,63

34.078,15 €

174,29

2011

353.837

12.071.637.668,00 €

61.044.410,69

34.116,38 €

172,52

2006

183.101

8.014.195.839,00 €

12.649.625,95

43.769,26 €

69,09

2007

203.651

8.930.066.488,00 €

14.438.996,65

43.849,85 €

70,90

2008

229.211

10.068.991.032,00 €

16.702.399,59

43.928,92 €

72,87

2009

248.850

10.952.872.115,00 €

18.651.715,59

44.013,95 €

74,95

2010

257.443

11.337.690.460,00 €

19.510.619,20

44.039,61 €

75,79

2011

250.894

11.014.452.326,00 €

18.127.874,64

43.900,82 €

72,25

2006

118.223

6.987.963.342,00 €

100.533.113,75

59.108,32 €

850,37

2007

137.980

8.163.479.222,00 €

117.956.993,21

59.164,22 €

854,88

225

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

75.000 95.000

95.000 160.000

160.000 340.000

340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2008

169.568

10.047.314.177,00 €

146.274.611,91

59.252,42 €

862,63

2009

198.338

11.747.738.404,00 €

170.709.387,99

59.230,90 €

860,70

2010

218.809

12.967.392.806,00 €

188.894.420,39

59.263,53 €

863,28

2011

193.926

11.516.665.510,00 €

169.343.651,64

59.386,91 €

873,24

2006

24.735

2.064.657.248,00 €

74.231.858,12

83.471,08 €

3.001,09

2007

29.367

2.452.071.255,00 €

88.207.674,37

83.497,51 €

3.003,63

2008

36.740

3.065.057.616,00 €

110.126.659,53

83.425,63 €

2.997,46

2009

43.003

3.584.558.124,00 €

128.646.521,73

83.356,00 €

2.991,57

2010

47.300

3.947.239.025,00 €

141.899.704,62

83.451,14 €

2.999,99

2011

44.550

3.719.228.713,00 €

133.749.660,99

83.484,37 €

3.002,24

2006

19.317

2.256.571.062,00 €

131.171.128,01

116.817,88 €

6.790,45

2007

23.158

2.708.610.681,00 €

157.722.476,69

116.962,20 €

6.810,71

2008

28.633

3.340.168.004,00 €

193.781.412,41

116.654,49 €

6.767,76

2009

32.662

3.807.511.354,00 €

220.683.645,73

116.573,12 €

6.756,59

2010

36.119

4.207.238.366,00 €

243.580.124,05

116.482,69 €

6.743,82

2011

35.524

4.142.581.360,00 €

240.202.228,69

116.613,60 €

6.761,69

2006

4.763

1.002.745.347,00 €

98.097.896,27

210.528,10 €

20.595,82

2007

5.697

1.191.815.056,00 €

116.124.852,71

209.200,47 €

20.383,51

2008

7.102

1.493.299.673,00 €

146.051.289,63

210.264,67 €

20.564,81

2009

7.832

1.643.373.033,00 €

160.486.670,06

209.828,02 €

20.491,15

2010

8.240

1.717.781.814,00 €

166.971.573,61

208.468,67 €

20.263,54

2011

8.458

1.771.771.728,00 €

172.762.637,98

209.478,80 €

20.425,94

2006

578

272.324.021,00 €

40.465.688,13

471.148,83 €

70.009,84

2007

683

318.502.835,00 €

47.158.358,91

466.329,19 €

69.045,91

2008

865

405.771.343,00 €

60.204.034,33

469.099,82 €

69.600,04

2009

1.006

465.841.730,00 €

68.803.102,45

463.063,35 €

68.392,75

2010

911

411.478.601,00 €

60.231.369,42

451.677,94 €

66.115,66

2011

924

425.600.012,00 €

62.740.792,62

460.606,07 €

67.901,29

2006

49

82.248.559,00 €

15.262.935,52

1.678.542,02 €

311.488,48

2007

59

89.174.552,00 €

16.405.934,88

1.511.433,08 €

278.066,69

2008

74

100.673.760,00 €

18.342.477,62

1.360.456,22 €

247.871,32

2009

73

99.766.978,00 €

18.185.341,15

1.366.670,93 €

249.114,26

2010

49

68.580.287,00 €

12.529.281,12

1.399.597,69 €

255.699,61

2011

51

72.908.496,00 €

13.346.483,08

1.429.578,35 €

261.695,75

ΣΥΝΟΛΑ

556.193.622.007,00 €

14.937.762.907,79

15.180.416,51 €

2.213.291,35

Διαφορές αυτούσιων στοιχείων ΥΠΟΙΚ Φορολογημένα με κλίμακα του 2010 και με κλίμακα
του 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ Α
ΚΟΥ
ΕΙΣΟΔΗ ΜΑΤ
ΟΣ

0-9.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Διαφορά στο ΣΥΝΟΛ Ο
ΦΟΡΟ Υ ( 1975-2 010)

Ατομικό Εισόδημα

Διαφορά
Ατομικού Φόρου

2006

2.375.025

10.540.607.193,00 €

181.987.864,85

4.438,10 €

76,63

2007

2.217.404

9.795.707.830,00 €

172.446.638,65

4.417,65 €

77,77

2008

2.008.466

8.609.323.309,00 €

148.367.173,55

4.286,52 €

73,87

2009

2.029.750

8.555.830.663,00 €

131.131.444,91

4.215,21 €

64,60

2010

2.069.202

8.395.067.947,00 €

125.226.257,70

4.057,15 €

60,52

226

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

9.000 17.000

17.000 22.000

22.000 30.000

30.000 39.000

39.000 50.000

50.000 75.000

75.000 95.000

95.000 160.000

2011

2.136.651

8.489.376.902,00 €

125.030.899,07

3.973,22 €

58,52

2006

1.540.238

19.119.061.142,00 €

1.117.283.029,21

12.413,06 €

725,40

2007

1.621.989

20.118.465.060,00 €

1.174.291.085,38

12.403,58 €

723,98

2008

1.731.869

21.447.911.301,00 €

1.250.391.648,20

12.384,26 €

721,99

2009

1.638.855

20.549.665.486,00 €

1.212.955.157,97

12.539,04 €

740,12

2010

1.577.109

19.877.254.523,00 €

1.178.828.201,37

12.603,60 €

747,46

2011

1.531.194

19.507.093.743,00 €

1.169.201.567,26

12.739,79 €

763,59

2006

572.072

9.609.710.386,00 €

456.826.981,76

16.798,08 €

798,55

2007

497.482

10.010.818.418,00 €

475.019.363,77

20.122,98 €

954,85

2008

517.697

10.553.366.573,00 €

501.655.819,03

20.385,22 €

969,01

2009

546.261

10.796.883.677,00 €

513.517.135,13

19.765,06 €

940,06

2010

559.043

10.897.459.786,00 €

517.426.990,76

19.493,06 €

925,56

2011

563.758

11.048.901.701,00 €

525.442.161,80

19.598,66 €

932,03

2006

447.099

11.406.654.161,00 €

318.673.992,14

25.512,59 €

712,76

2007

482.021

12.310.695.609,00 €

343.060.273,40

25.539,75 €

711,71

2008

523.036

13.375.883.371,00 €

371.418.730,17

25.573,54 €

710,12

2009

551.915

14.138.740.752,00 €

390.834.055,05

25.617,61 €

708,14

2010

562.083

14.411.431.598,00 €

397.428.441,00

25.639,33 €

707,06

2011

552.985

14.164.660.059,00 €

391.693.952,84

25.614,91 €

708,33

2006

269.744

9.200.966.283,00 €

70.977.677,66

34.109,99 €

263,13

2007

290.721

9.916.383.143,00 €

76.516.670,69

34.109,62 €

263,20

2008

317.060

10.816.016.137,00 €

83.372.439,64

34.113,47 €

262,95

2009

343.773

11.717.943.067,00 €

90.829.318,13

34.086,28 €

264,21

2010

353.955

12.062.132.165,00 €

93.666.820,58

34.078,15 €

264,63

2011

353.837

12.071.637.668,00 €

92.967.860,09

34.116,38 €

262,74

2006

183.101

8.014.195.839,00 €

-731.009,22

43.769,26 €

-3,99

2007

203.651

8.930.066.488,00 €

-935.757,99

43.849,85 €

-4,59

2008

229.211

10.068.991.032,00 €

-1.145.691,37

43.928,92 €

-5,00

2009

248.850

10.952.872.115,00 €

-1.360.447,86

44.013,95 €

-5,47

2010

257.443

11.337.690.460,00 €

-1.390.774,60

44.039,61 €

-5,40

2011

250.894

11.014.452.326,00 €

-1.197.135,14

43.900,82 €

-4,77

2006

118.223

6.987.963.342,00 €

31.532.291,15

59.108,32 €

266,72

2007

137.980

8.163.479.222,00 €

37.114.880,39

59.164,22 €

268,99

2008

169.568

10.047.314.177,00 €

46.314.452,78

59.252,42 €

273,13

2009

198.338

11.747.738.404,00 €

53.977.356,41

59.230,90 €

272,15

2010

218.809

12.967.392.806,00 €

59.852.446,67

59.263,53 €

273,54

2011

193.926

11.516.665.510,00 €

54.036.988,70

59.386,91 €

278,65

2006

24.735

2.064.657.248,00 €

41.829.008,12

83.471,08 €

1.691,09

2007

29.367

2.452.071.255,00 €

49.736.904,37

83.497,51 €

1.693,63

2008

36.740

3.065.057.616,00 €

61.997.259,53

83.425,63 €

1.687,46

2009

43.003

3.584.558.124,00 €

72.312.591,73

83.356,00 €

1.681,57

2010

47.300

3.947.239.025,00 €

79.936.704,62

83.451,14 €

1.689,99

2011

44.550

3.719.228.713,00 €

75.389.160,99

83.484,37 €

1.692,24

2006

19.317

2.256.571.062,00 €

89.169.845,46

116.817,88 €

4.616,13

227

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

160.000 340.000

340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2007

23.158

2.708.610.681,00 €

107.204.992,29

116.962,20 €

4.629,29

2008

28.633

3.340.168.004,00 €

131.763.070,66

116.654,49 €

4.601,79

2009

32.662

3.807.511.354,00 €

150.059.185,38

116.573,12 €

4.594,30

2010

36.119

4.207.238.366,00 €

165.646.187,70

116.482,69 €

4.586,12

2011

35.524

4.142.581.360,00 €

163.331.605,74

116.613,60 €

4.597,78

2006

4.763

1.002.745.347,00 €

65.536.098,92

210.528,10 €

13.759,42

2007

5.697

1.191.815.056,00 €

77.556.029,91

209.200,47 €

13.613,49

2008

7.102

1.493.299.673,00 €

97.592.685,98

210.264,67 €

13.741,58

2009

7.832

1.643.373.033,00 €

107.218.098,41

209.828,02 €

13.689,75

2010

8.240

1.717.781.814,00 €

111.488.082,91

208.468,67 €

13.530,11

2011

8.458

1.771.771.728,00 €

115.384.071,58

209.478,80 €

13.642,00

2006

578

272.324.021,00 €

28.982.307,08

471.148,83 €

50.142,40

2007

683

318.502.835,00 €

33.753.487,16

466.329,19 €

49.419,45

2008

865

405.771.343,00 €

43.107.317,18

469.099,82 €

49.835,05

2009

1.006

465.841.730,00 €

49.223.155,95

463.063,35 €

48.929,58

2010

911

411.478.601,00 €

43.019.029,37

451.677,94 €

47.221,77

2011

924

425.600.012,00 €

44.870.352,02

460.606,07 €

48.560,99

2006

49

82.248.559,00 €

11.331.317,57

1.678.542,02 €

231.251,38

2007

59

89.174.552,00 €

12.164.917,28

1.511.433,08 €

206.185,04

2008

74

100.673.760,00 €

13.581.849,62

1.360.456,22 €

183.538,51

2009

73

99.766.978,00 €

13.466.362,25

1.366.670,93 €

184.470,72

2010

49

68.580.287,00 €

9.281.076,77

1.399.597,69 €

189.409,73

2011

51

72.908.496,00 €

9.889.248,28

1.429.578,35 €

193.906,83

ΣΥΝΟΛΑ

556.193.622.007,00 €

16.050.359.256,51

15.180.416,51 €

1.620.406,62

Διαφορές αυτούσιων στοιχείων ΥΠΟΙΚ Φορολογημένα με κλίμακα του 2011 και με κλίμακα
του 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ Α
ΚΟΥ
ΕΙΣΟΔΗ ΜΑΤ
ΟΣ

0-9.000

9.000 17.000

17.000 22.000

Έτος

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ Γ
ΟΥΜΕΝ ΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Διαφορά στο ΣΥΝΟΛ Ο
ΦΟΡΟ Υ ( 1975-2 011)

Ατομικό Εισόδημα

Διαφορά
Ατομικού Φόρου

2006

2.375.025

10.540.607.193,00 €

181.987.864,85

4.438,10 €

76,63

2007

2.217.404

9.795.707.830,00 €

172.446.638,65

4.417,65 €

77,77

2008

2.008.466

8.609.323.309,00 €

148.367.173,55

4.286,52 €

73,87

2009

2.029.750

8.555.830.663,00 €

131.131.444,91

4.215,21 €

64,60

2010

2.069.202

8.395.067.947,00 €

125.226.257,70

4.057,15 €

60,52

2011

2.136.651

8.489.376.902,00 €

125.030.899,07

3.973,22 €

58,52

2006

1.540.238

19.119.061.142,00 €

493.178.566,52

12.413,06 €

320,20

2007

1.621.989

20.118.465.060,00 €

520.009.060,03

12.403,58 €

320,60

2008

1.731.869

21.447.911.301,00 €

556.000.424,09

12.384,26 €

321,04

2009

1.638.855

20.549.665.486,00 €

523.980.692,73

12.539,04 €

319,72

2010

1.577.109

19.877.254.523,00 €

502.819.489,28

12.603,60 €

318,82

2011

1.531.194

19.507.093.743,00 €

484.637.085,16

12.739,79 €

316,51

2006

572.072

9.609.710.386,00 €

22.442.117,90

16.798,08 €

39,23

2007

497.482

10.010.818.418,00 €

22.877.219,59

20.122,98 €

45,99

2008

517.697

10.553.366.573,00 €

24.664.673,30

20.385,22 €

47,64

2009

546.261

10.796.883.677,00 €

25.399.058,36

19.765,06 €

46,50

228

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

22.000 30.000

30.000 39.000

39.000 50.000

50.000 75.000

75.000 95.000

95.000 160.000

160.000 340.000

2010

559.043

10.897.459.786,00 €

25.096.952,90

19.493,06 €

44,89

2011

563.758

11.048.901.701,00 €

25.944.184,79

19.598,66 €

46,02

2006

447.099

11.406.654.161,00 €

-81.780.504,09

25.512,59 €

-182,91

2007

482.021

12.310.695.609,00 €

-88.683.837,31

25.539,75 €

-183,98

2008

523.036

13.375.883.371,00 €

-97.273.885,56

25.573,54 €

-185,98

2009

551.915

14.138.740.752,00 €

-103.960.331,51

25.617,61 €

-188,36

2010

562.083

14.411.431.598,00 €

-106.675.744,62

25.639,33 €

-189,79

2011

552.985

14.164.660.059,00 €

-104.000.001,41

25.614,91 €

-188,07

2006

269.744

9.200.966.283,00 €

-201.506.520,19

34.109,99 €

-747,03

2007

290.721

9.916.383.143,00 €

-217.193.738,76

34.109,62 €

-747,09

2008

317.060

10.816.016.137,00 €

-236.942.323,39

34.113,47 €

-747,31

2009

343.773

11.717.943.067,00 €

-256.488.360,16

34.086,28 €

-746,10

2010

353.955

12.062.132.165,00 €

-263.947.480,37

34.078,15 €

-745,71

2011

353.837

12.071.637.668,00 €

-264.485.629,31

34.116,38 €

-747,48

2006

183.101

8.014.195.839,00 €

-176.507.969,22

43.769,26 €

-963,99

2007

203.651

8.930.066.488,00 €

-196.440.717,99

43.849,85 €

-964,59

2008

229.211

10.068.991.032,00 €

-221.188.251,37

43.928,92 €

-965,00

2009

248.850

10.952.872.115,00 €

-240.256.447,86

44.013,95 €

-965,47

2010

257.443

11.337.690.460,00 €

-248.536.054,60

44.039,61 €

-965,40

2011

250.894

11.014.452.326,00 €

-242.055.375,14

43.900,82 €

-964,77

2006

118.223

6.987.963.342,00 €

-81.961.788,85

59.108,32 €

-693,28

2007

137.980

8.163.479.222,00 €

-95.345.919,61

59.164,22 €

-691,01

2008

169.568

10.047.314.177,00 €

-116.470.827,22

59.252,42 €

-686,87

2009

198.338

11.747.738.404,00 €

-136.427.123,59

59.230,90 €

-687,85

2010

218.809

12.967.392.806,00 €

-150.204.193,33

59.263,53 €

-686,46

2011

193.926

11.516.665.510,00 €

-132.131.971,30

59.386,91 €

-681,35

2006

24.735

2.064.657.248,00 €

18.083.408,12

83.471,08 €

731,09

2007

29.367

2.452.071.255,00 €

21.544.584,37

83.497,51 €

733,63

2008

36.740

3.065.057.616,00 €

26.726.859,53

83.425,63 €

727,46

2009

43.003

3.584.558.124,00 €

31.029.711,73

83.356,00 €

721,57

2010

47.300

3.947.239.025,00 €

34.528.704,62

83.451,14 €

729,99

2011

44.550

3.719.228.713,00 €

32.621.160,99

83.484,37 €

732,24

2006

19.317

2.256.571.062,00 €

70.625.525,46

116.817,88 €

3.656,13

2007

23.158

2.708.610.681,00 €

84.973.312,29

116.962,20 €

3.669,29

2008

28.633

3.340.168.004,00 €

104.275.390,66

116.654,49 €

3.641,79

2009

32.662

3.807.511.354,00 €

118.703.665,38

116.573,12 €

3.634,30

2010

36.119

4.207.238.366,00 €

130.971.947,70

116.482,69 €

3.626,12

2011

35.524

4.142.581.360,00 €

129.228.565,74

116.613,60 €

3.637,78

2006

4.763

1.002.745.347,00 €

60.963.618,92

210.528,10 €

12.799,42

2007

5.697

1.191.815.056,00 €

72.086.909,91

209.200,47 €

12.653,49

2008

7.102

1.493.299.673,00 €

90.774.765,98

210.264,67 €

12.781,58

2009

7.832

1.643.373.033,00 €

99.699.378,41

209.828,02 €

12.729,75

2010

8.240

1.717.781.814,00 €

103.577.682,91

208.468,67 €

12.570,11

2011

8.458

1.771.771.728,00 €

107.264.391,58

209.478,80 €

12.682,00

229

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235
340.000 900.000

900.000 ΚΑΙ
ΑΝΩ

2006

578

272.324.021,00 €

28.427.427,08

471.148,83 €

49.182,40

2007

683

318.502.835,00 €

33.097.807,16

466.329,19 €

48.459,45

2008

865

405.771.343,00 €

42.276.917,18

469.099,82 €

48.875,05

2009

1.006

465.841.730,00 €

48.257.395,95

463.063,35 €

47.969,58

2010

911

411.478.601,00 €

42.144.469,37

451.677,94 €

46.261,77

2011

924

425.600.012,00 €

43.983.312,02

460.606,07 €

47.600,99

2006

49

82.248.559,00 €

11.284.277,57

1.678.542,02 €

230.291,38

2007

59

89.174.552,00 €

12.108.277,28

1.511.433,08 €

205.225,04

2008

74

100.673.760,00 €

13.510.809,62

1.360.456,22 €

182.578,51

2009

73

99.766.978,00 €

13.396.282,25

1.366.670,93 €

183.510,72

2010

49

68.580.287,00 €

9.234.036,77

1.399.597,69 €

188.449,73

2011

51

72.908.496,00 €

9.840.288,28

1.429.578,35 €

192.946,83

ΣΥΝΟΛΑ

556.193.622.007,00 €

1.696.015.691,45

15.180.416,51 €

1.560.892,38

ΚΕΦΑΛΑΙΟ 14
Συγκεντρωτικοί Πίνακες με τα σύνολα όλων των ομαδοποιημένων κλιμακίων,
συσχετισμού και σύγκρισης των στοιχείων.
Στοιχεία ΥΠΟΙΚ χωρίς επεξεργασία 2006 - 2011 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

7.335.280.241,00 €

9,11%

2007

5.530.427

86.005.790.149,00 €

8.318.331.707,00 €

9,67%

2008

5.598.885

93.323.776.296,00 €

8.751.779.506,00 €

9,38%

2009

5.655.100

9.122.308.189,00 €

9,30%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

9.015.088.583,00 €

8,99%

2011

5.681.066

97.944.878.218,00 €
556.193.622.007,00

7.337.456.343,00 €

7,49%

49.880.244.569,00 €

Στοιχεία ΥΠΟΙΚ - Φόρος με κλίμακα 1975 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

15.015.872.439,18 €

15,31%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

82.514.921.996,39 €

Στοιχεία ΥΠΟΙΚ - Φόρος με κλίμακα 2003 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

11.350.447.021,85 €

14,09%

2007

5.530.427

86.005.790.149,00 €

12.678.160.696,35 €

14,74%

2008

5.598.885

93.323.776.296,00 €

14.553.646.047,45 €

15,59%

2009

5.655.100

98.060.725.383,00 €

16.050.206.572,50 €

16,37%

2010

5.694.978

100.300.747.378,00

16.895.294.059,15 €

16,84%

230

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

2011

5.681.066

97.944.878.218,00 €

16.303.653.382,30 €

16,65%

87.831.407.779,60 €

Στοιχεία ΥΠΟΙΚ - Φόρος με κλίμακα 2006 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

11.178.952.883,90 €

10,73%

2007

5.530.427

86.005.790.149,00 €

12.495.820.377,30 €

11,27%

2008

5.598.885

93.323.776.296,00 €

14.356.693.758,60 €

11,95%

2009

5.655.100

15.846.075.230,50 €

12,59%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

16.688.874.812,10 €

12,97%

2011

5.681.066

97.944.878.218,00 €

16.097.020.195,00 €

12,79%

86.663.437.257,40 €

Στοιχεία ΥΠΟΙΚ - Φόρος με κλίμακα 2007 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

9.732.391.144,50 €

12,08%

2007

5.530.427

86.005.790.149,00 €

10.914.891.062,16 €

12,69%

2008

5.598.885

93.323.776.296,00 €

12.592.823.783,14 €

13,49%

2009

5.655.100

13.937.334.929,09 €

14,21%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

14.705.191.119,40 €

14,66%

2011

5.681.066

97.944.878.218,00 €

14.159.594.541,03 €

14,46%

76.042.226.579,32 €

Στοιχεία ΥΠΟΙΚ - Φόρος με κλίμακα 2008 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

9.179.657.689,10 €

11,40%

2007

5.530.427

86.005.790.149,00 €

10.300.376.136,28 €

11,98%

2008

5.598.885

93.323.776.296,00 €

11.892.328.783,82 €

12,74%

2009

5.655.100

13.165.981.130,27 €

13,43%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

13.892.780.923,60 €

13,85%

2011

5.681.066

97.944.878.218,00 €

13.378.568.170,89 €

13,66%

71.809.692.833,96 €

Στοιχεία ΥΠΟΙΚ - Φόρος με κλίμακα 2009 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

8.626.924.233,70 €

10,71%

2007

5.530.427

86.005.790.149,00 €

9.685.861.210,40 €

11,26%

2008

5.598.885

93.323.776.296,00 €

11.191.833.784,50 €

11,99%

2009

5.655.100

12.394.627.331,45 €

12,64%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

13.080.370.727,80 €

13,04%

2011

5.681.066

97.944.878.218,00 €

12.597.541.800,75 €

12,86%

67.577.159.088,60 €

Στοιχεία ΥΠΟΙΚ - Φόρος με κλίμακα 2010 - Σύνολα
Έτη

ΑΡΙΘ ΜΟΣ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

231

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

2006

5.480.354

80.557.704.583,00 €

8.394.895.407,48 €

10,42%

2007

5.530.427

86.005.790.149,00 €

9.467.447.536,17 €

11,01%

2008

5.598.885

93.323.776.296,00 €

11.001.553.685,55 €

11,79%

2009

5.655.100

12.231.709.025,72 €

12,47%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

12.937.367.741,27 €

12,90%

2011

5.681.066

97.944.878.218,00 €

12.431.589.343,69 €

12,69%

66.464.562.739,88 €

Στοιχεία ΥΠΟΙΚ - Φόρος με κλίμακα 2011 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.463.058.788,11 €

12,99%

2007

5.530.427

86.005.790.149,00 €

11.683.897.425,86 €

13,59%

2008

5.598.885

93.323.776.296,00 €

13.415.248.714,15 €

14,37%

2009

5.655.100

14.761.407.072,58 €

15,05%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.513.541.137,79 €

15,47%

2011

5.681.066

97.944.878.218,00 €

14.981.753.166,45 €

15,30%

80.818.906.304,94 €

Στοιχεία ΥΠΟΙΚ 2011 - Φόρος με κλίμακα 2015 - Σύνολα
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη
2011

5.681.066

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

97.944.878.218,00 €

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

17.327.767.953,96 €

17,69%

Συσχέτιση κλίμακας 1975 με Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ / έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

15.015.872.439,18 €

15,31%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Αυτούσια τα δεδομένα εισοδημάτων και φόρου των ετών 2006 - 2011
2006

5.480.354

80.557.704.583,00 €

7.335.280.241,00 €

9,11%

2007

5.530.427

86.005.790.149,00 €

8.318.331.707,00 €

9,67%

2008

5.598.885

93.323.776.296,00 €

8.751.779.506,00 €

9,38%

2009

5.655.100

9.122.308.189,00 €

9,30%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

9.015.088.583,00 €

8,99%

2011

5.681.066

97.944.878.218,00 €

7.337.456.343,00 €

7,49%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2006

5.480.354

0,00 €

-3.473.014.571,18 €

-4,31%

2007

5.530.427

0,00 €

-3.707.045.314,47 €

-4,31%

232

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

2008

5.598.885

0,00 €

-4.998.190.934,52 €

-5,36%

2009

5.655.100

0,00 €

-5.893.564.250,18 €

-6,01%

2010

5.694.978

0,00 €

-6.702.688.623,12 €

-6,68%

2011

5.681.066

0,00 €

-7.860.173.733,92 €

-8,03%

-32.634.677.427,39 €

-39,55%

Σύνολα :

Συσχέτιση κλίμακας 1975 με κλίμακα 2003 - Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ
/ έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

98.060.725.383,00 €

15.015.872.439,18 €

15,31%

2010

5.694.978

100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ με την κλίμακα 2003
2006

5.480.354

80.557.704.583,00 €

11.350.447.021,85 €

14,09%

2007

5.530.427

86.005.790.149,00 €

12.678.160.696,35 €

14,74%

2008

5.598.885

93.323.776.296,00 €

14.553.646.047,45 €

15,59%

2009

5.655.100

16.050.206.572,50 €

16,37%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

16.895.294.059,15 €

16,84%

2011

5.681.066

97.944.878.218,00 €

16.303.653.382,30 €

16,65%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2006

5.480.354

0,00 €

542.152.209,67 €

0,67%

2007

5.530.427

0,00 €

652.783.674,88 €

0,76%

2008

5.598.885

0,00 €

803.675.606,93 €

0,86%

2009

5.655.100

0,00 €

1.034.334.133,32 €

1,05%

2010

5.694.978

0,00 €

1.177.516.853,03 €

1,17%

2011

5.681.066

0,00 €

1.106.023.305,38 €

1,13%

5.316.485.783,21 €

6,44%

Σύνολα :

Συσχέτιση κλίμακας 1975 με κλίμακα 2006 - Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ
/ έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

15.015.872.439,18 €

15,31%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ με την κλίμακα 2006
2006

5.480.354

11.252.283,67 €

11.178.952.883,90 €

99348,30%

2007

5.530.427

11.078.051,16 €

12.495.820.377,30 €

112798,00%

233

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

2008

5.598.885

10.916.754,72 €

14.356.693.758,60 €

131510,64%

2009

5.655.100

10.924.650,62 €

15.846.075.230,50 €

145048,81%

2010

5.694.978

10.939.061,88 €

16.688.874.812,10 €

152562,21%

2011

5.681.066

10.980.233,07 €

16.097.020.195,00 €

146599,99%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2006

5.480.354

80.546.452.299,33 €

370.658.071,72 €

99334,89%

2007

5.530.427

85.994.712.097,84 €

470.443.355,83 €

112784,02%

2008

5.598.885

93.312.859.541,28 €

606.723.318,08 €

131495,90%

2009

5.655.100

830.202.791,32 €

145033,49%

2010

5.694.978

98.049.800.732,38 €
100.289.808.316,12

971.097.605,98 €

152546,54%

2011

5.681.066

97.933.897.984,93 €

899.390.118,08 €

146584,47%

4.148.515.261,01 €

5,03%

Σύνολα :

Συσχέτιση κλίμακας 1975 με κλίμακα 2007 - Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ
/ έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

15.015.872.439,18 €

15,31%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ με την κλίμακα 2007
2006

5.480.354

80.557.704.583,00 €

9.732.391.144,50 €

12,08%

2007

5.530.427

86.005.790.149,00 €

10.914.891.062,16 €

12,69%

2008

5.598.885

93.323.776.296,00 €

12.592.823.783,14 €

13,49%

2009

5.655.100

13.937.334.929,09 €

14,21%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

14.705.191.119,40 €

14,66%

2011

5.681.066

97.944.878.218,00 €

14.159.594.541,03 €

14,46%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2006

5.480.354

0,00 €

-1.075.903.667,68 €

-1,34%

2007

5.530.427

0,00 €

-1.110.485.959,31 €

-1,29%

2008

5.598.885

0,00 €

-1.157.146.657,38 €

-1,24%

2009

5.655.100

0,00 €

-1.078.537.510,09 €

-1,10%

2010

5.694.978

0,00 €

-1.012.586.086,72 €

-1,01%

2011

5.681.066

0,00 €

-1.038.035.535,89 €

-1,06%

-6.472.695.417,07 €

-7,84%

Σύνολα :

Συσχέτιση κλίμακας 1975 με κλίμακα 2008 - Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ
/ έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ με την κλίμακα 1975

234

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

15.015.872.439,18 €

15,31%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ με την κλίμακα 2008
2006

5.480.354

80.557.704.583,00 €

9.179.657.689,10 €

11,40%

2007

5.530.427

86.005.790.149,00 €

10.300.376.136,28 €

11,98%

2008

5.598.885

93.323.776.296,00 €

11.892.328.783,82 €

12,74%

2009

5.655.100

13.165.981.130,27 €

13,43%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

13.892.780.923,60 €

13,85%

2011

5.681.066

97.944.878.218,00 €

13.378.568.170,89 €

13,66%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2006

5.480.354

0,00 €

-1.628.637.123,08 €

-2,02%

2007

5.530.427

0,00 €

-1.725.000.885,19 €

-2,01%

2008

5.598.885

0,00 €

-1.857.641.656,70 €

-1,99%

2009

5.655.100

0,00 €

-1.849.891.308,91 €

-1,89%

2010

5.694.978

0,00 €

-1.824.996.282,52 €

-1,82%

2011

5.681.066

0,00 €

Σύνολα :

-1.819.061.906,03 €

-1,86%

-10.705.229.162,43 €

-12,97%

Συσχέτιση κλίμακας 1975 με κλίμακα 2009 - Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ
/ έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

15.015.872.439,18 €

15,31%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ με την κλίμακα 2009
2006

5.480.354

80.557.704.583,00 €

8.626.924.233,70 €

10,71%

2007

5.530.427

2008

5.598.885

86.005.790.149,00 €

9.685.861.210,40 €

11,26%

93.323.776.296,00 €

11.191.833.784,50 €

2009

5.655.100

11,99%

12.394.627.331,45 €

12,64%

5.694.978

98.060.725.383,00 €
100.300.747.378,00

2010
2011

13.080.370.727,80 €

13,04%

5.681.066

97.944.878.218,00 €

12.597.541.800,75 €

12,86%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2006

5.480.354

0,00 €

-2.181.370.578,48 €

-2,71%

2007

5.530.427

0,00 €

-2.339.515.811,07 €

-2,72%

2008

5.598.885

0,00 €

-2.558.136.656,02 €

-2,74%

2009

5.655.100

0,00 €

-2.621.245.107,73 €

-2,67%

235

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

2010

5.694.978

0,00 €

-2.637.406.478,32 €

2011

5.681.066

0,00 €

-2.600.088.276,17 €

-2,65%

-14.937.762.907,79 €

-18,10%

Σύνολα :

-2,63%

Συσχέτιση κλίμακας 1975 με κλίμακα 2010 - Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ
/ έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

15.015.872.439,18 €

15,31%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ με την κλίμακα 2010
2006

5.480.354

80.557.704.583,00 €

8.394.895.407,48 €

10,42%

2007

5.530.427

86.005.790.149,00 €

9.467.447.536,17 €

11,01%

2008

5.598.885

93.323.776.296,00 €

11.001.553.685,55 €

11,79%

2009

5.655.100

12.231.709.025,72 €

12,47%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

12.937.367.741,27 €

12,90%

2011

5.681.066

97.944.878.218,00 €

12.431.589.343,69 €

12,69%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2006

5.480.354

0,00 €

-2.413.399.404,70 €

-3,00%

2007

5.530.427

0,00 €

-2.557.929.485,30 €

-2,97%

2008

5.598.885

0,00 €

-2.748.416.754,97 €

-2,95%

2009

5.655.100

0,00 €

-2.784.163.413,46 €

-2,84%

2010

5.694.978

0,00 €

-2.780.409.464,85 €

-2,77%

2011

5.681.066

0,00 €

-2.766.040.733,23 €

-2,82%

-16.050.359.256,51 €

-19,45%

Σύνολα :

Συσχέτιση κλίμακας 1975 με κλίμακα 2011 - Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ
/ έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ
2011

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2006

5.480.354

80.557.704.583,00 €

10.808.294.812,18 €

13,42%

2007

5.530.427

86.005.790.149,00 €

12.025.377.021,47 €

13,98%

2008

5.598.885

93.323.776.296,00 €

13.749.970.440,52 €

14,73%

2009

5.655.100

15.015.872.439,18 €

15,31%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.717.777.206,12 €

15,67%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ με την κλίμακα 2011
2006

5.480.354

80.557.704.583,00 €

10.463.058.788,11 €

12,99%

2007

5.530.427

86.005.790.149,00 €

11.683.897.425,86 €

13,59%

2008

5.598.885

93.323.776.296,00 €

13.415.248.714,15 €

14,37%

2009

5.655.100

14.761.407.072,58 €

15,05%

2010

5.694.978

98.060.725.383,00 €
100.300.747.378,00

15.513.541.137,79 €

15,47%

2011

5.681.066

97.944.878.218,00 €

14.981.753.166,45 €

15,30%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών

236

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

2006

5.480.354

0,00 €

-345.236.024,07 €

-0,43%

2007

5.530.427

0,00 €

-341.479.595,61 €

-0,40%

2008

5.598.885

0,00 €

-334.721.726,37 €

-0,36%

2009

5.655.100

0,00 €

-254.465.366,60 €

-0,26%

2010

5.694.978

0,00 €

-204.236.068,33 €

-0,20%

2011

5.681.066

0,00 €

-215.876.910,47 €

-0,22%

-1.696.015.691,45 €

-2,06%

Σύνολα :

Συσχέτιση κλίμακας 1975 με κλίμακα 2015 - Σύνολα πραγματικών στοιχείων ΥΠΟΙΚ
/ έτος
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ 2011 με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ

Έτη

2011

5.681.066

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

97.944.878.218,00 €

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 20011 με την κλίμακα 2015
2015

5.681.066

97.944.878.218,00 €

17.327.767.953,96 €

17,69%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2011

0,00 €

5.681.066

Σύνολα :

2.130.137.877,04 €

-2,17%

2.130.137.877,04 €

14,02%

Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Σύνολα
πραγματικών στοιχείων ΥΠΟΙΚ 2011
Φορολόγηση πραγματικών στοιχείων του ΥΠΟΙΚ 2011 με την κλίμακα 1975
ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕΝΩΝ
2011

Έτη

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ποσοστό φόρου

2003

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

2006

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

2007

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

2008

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

2009

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

2010

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

2011

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2015
2003

5.681.066

97.944.878.218,00 €

16.303.653.382,30 €

16,65%

2006

5.681.066

97.944.878.218,00 €

16.097.020.195,00 €

16,43%

2007

5.681.066

97.944.878.218,00 €

14.159.594.541,03 €

14,46%

2008

5.681.066

97.944.878.218,00 €

13.378.568.170,89 €

13,66%

2009

5.681.066

97.944.878.218,00 €

12.597.541.800,75 €

12,86%

2010

5.681.066

97.944.878.218,00 €

12.431.589.343,69 €

12,69%

2011

5.681.066

97.944.878.218,00 €

17.327.767.953,96 €

17,69%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
2003

5.681.066

0,00 €

2006

5.681.066

0,00 €

899.390.118,08 €

0,92%

2007

5.681.066

0,00 €

-1.038.035.535,89 €

-1,06%

2008

5.681.066

0,00 €

-1.819.061.906,03 €

-1,86%

2009

5.681.066

0,00 €

-2.600.088.276,17 €

-2,65%

2010

5.681.066

0,00 €

-2.766.040.733,23 €

-2,82%

2011

5.681.066

0,00 €

2.130.137.877,04 €

2,17%

237

1.106.023.305,38 €

1,13%

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235
Σύνολα :

-5.193.698.456,20 €

-5,70%

ΠΙΝΑΚΕΣ ΦΟΡΟΛΟΓΗΣΗΣ ΜΕ ΟΛΕΣ ΤΙΣ ΚΛΙΜ ΑΚΕΣ ΤΩΝ ΕΤΩΝ ΚΑΙ ΜΕ ΤΑ ΙΔΙΑ
ΠΟΣΑ ΤΩΝ ΣΤΟΙΧΕΙΩΝ ΤΟΥ 2011 ΤΟΥ ΥΠΟΙΚ.
Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Ομάδες
κατηγοριών πραγματικών στοιχείων ΥΠΟΙΚ 2011
Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα φόρου 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕ
ΝΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός Φόρος

Ποσοστό
φόρου

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

58,52 €

1,47%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,30%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,95%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,36%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,53%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

31,32%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,01%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,86%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

52,52%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,59%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2003 - Ομάδες Κατηγοριών
εισοδημάτων
0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

464.559.816,00 €

12.739,79 €

303,40 €

2,38%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.135.076.190,30 €

19.313,83 €

1.984,15 €

10,27%

22.000 - 30.000

552.985

14.164.660.059,00 €

2.272.287.650,80 €

25.614,91 €

4.109,13 €

16,04%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.652.557.517,20 €

34.116,38 €

7.496,55 €

21,97%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.862.782.830,40 €

43.900,82 €

11.410,33 €

25,99%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.414.021.304,00 €

59.386,91 €

17.604,76 €

29,64%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.213.708.985,20 €

83.484,37 €

27.243,75 €

32,63%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.438.559.944,00 €

116.613,60 €

40.495,44 €

34,73%

160.000 - 340.000

8.458

1.771.771.728,00 €

656.691.991,20 €

209.478,80 €

77.641,52 €

37,06%

340.000 - 900.000

924

425.600.012,00 €

164.557.404,80 €

460.606,07 €

178.092,43 €

38,66%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.849.748,40 €

1.429.578,35 €

565.681,34 €

39,57%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

16.303.653.382,30 €

2.498.807,05 €

932.062,80 €

16,65%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
0 - 9.000

2.217.404

0,00 €

-125.030.899,07 €

0,00 €

-58,52 €

-1,47%

9.000 - 17.000

1.621.989

0,00 €

-763.980.171,04 €

0,00 €

-498,94 €

-3,92%

17.000 - 22.000

517.697

0,00 €

51.681.140,26 €

0,00 €

90,34 €

0,47%

22.000 - 30.000

482.021

0,00 €

438.024.550,36 €

0,00 €

792,11 €

3,09%

30.000 - 39.000

290.721

0,00 €

666.380.422,71 €

0,00 €

1.883,30 €

5,52%

39.000 - 50.000

203.651

0,00 €

620.407.641,66 €

0,00 €

2.472,79 €

5,63%

50.000 - 75.000

137.980

0,00 €

474.363.723,86 €

0,00 €

2.446,11 €

4,12%

238

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

75.000 - 95.000

24.259

0,00 €

48.905.339,01 €

0,00 €

1.097,76 €

1,31%

95.000 - 160.000

23.158

0,00 €

-94.553.828,69 €

0,00 €

-2.661,69 €

-2,28%

160.000 - 340.000

5.697

0,00 €

-138.084.837,98 €

0,00 €

-16.325,94 €

-7,79%

340.000 - 900.000

531

0,00 €

-58.952.392,62 €

0,00 €

-63.801,29 €

-13,85%

900.000 ΚΑΙ ΑΝΩ

59

0,00 €

-13.137.383,08 €

0,00 €

-257.595,75 €

-18,02%

ΣΥΝΟΛΟ…..

5.525.167

0,00 €

1.106.023.305,38 €

0,00 €

-332.159,73 €

7,28%

Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Ομάδες
κατηγοριών πραγματικών στοιχείων ΥΠΟΙΚ 2011
Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα φόρου 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕ
ΝΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

Ατομικό
Εισόδημα

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικός Φόρος

Ποσοστό
φόρου

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

58,52 €

1,47%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,30%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,95%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,36%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,53%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

31,32%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,01%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,86%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

52,52%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,59%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2006 - Ομάδες Κατηγοριών
εισοδημάτων
0 - 9.000

2.136.651

8.489.376.902,00 €

0

3.973,22 €

0,00 €

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

388.249.359

12.739,79 €

253,56 €

1,99%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.589.710

19.313,83 €

1.894,15 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

2.237.859.601

25.614,91 €

4.046,87 €

15,80%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.634.865.667

34.116,38 €

7.446,55 €

21,83%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.850.238.130

43.900,82 €

11.360,33 €

25,88%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.404.325.004

59.386,91 €

17.554,76 €

29,56%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.211.481.485

83.484,37 €

27.193,75 €

32,57%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.436.783.744

116.613,60 €

40.445,44 €

34,68%

160.000 - 340.000

8.458

1.771.771.728,00 €

656.269.091

209.478,80 €

77.591,52 €

37,04%

340.000 - 900.000

924

425.600.012,00 €

164.511.205

460.606,07 €

178.042,43 €

38,65%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.847.198

1.429.578,35 €

565.631,34 €

39,57%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

16.097.020.195,00 €

2.498.807,05 €

931.460,70 €

16,43%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
0 - 9.000

2.217.404

0,00 €

-125.030.899,07 €

0,00 €

-58,52 €

-1,47%

9.000 - 17.000

1.621.989

0,00 €

-840.290.628,34 €

0,00 €

-548,78 €

-4,31%

17.000 - 22.000

517.697

0,00 €

194.660,26 €

0,00 €

0,34 €

0,00%

239

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

22.000 - 30.000

482.021

0,00 €

403.596.500,36 €

0,00 €

729,85 €

2,85%

30.000 - 39.000

290.721

0,00 €

648.688.572,71 €

0,00 €

1.833,30 €

5,37%

39.000 - 50.000

203.651

0,00 €

607.862.941,66 €

0,00 €

2.422,79 €

5,52%

50.000 - 75.000

137.980

0,00 €

464.667.423,86 €

0,00 €

2.396,11 €

4,03%

75.000 - 95.000

24.259

0,00 €

46.677.839,01 €

0,00 €

1.047,76 €

1,26%

95.000 - 160.000

23.158

0,00 €

-96.330.028,69 €

0,00 €

-2.711,69 €

-2,33%

160.000 - 340.000

5.697

0,00 €

-138.507.737,98 €

0,00 €

-16.375,94 €

-7,82%

340.000 - 900.000

531

0,00 €

-58.998.592,62 €

0,00 €

-63.851,29 €

-13,86%

900.000 ΚΑΙ ΑΝΩ

59

0,00 €

-13.139.933,08 €

0,00 €

-257.645,75 €

-18,02%

ΣΥΝΟΛΟ…..

5.525.167

0,00 €

899.390.118,08 €

0,00 €

-332.761,82 €

5,92%

Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Ομάδες
κατηγοριών πραγματικών στοιχείων ΥΠΟΙΚ 2011
Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα φόρου 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕ
ΝΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός Φόρος

Ποσοστό
φόρου

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

58,52 €

1,47%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,11%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,90%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,31%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,44%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

30,91%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,04%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,91%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

53,20%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,95%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2007 - Ομάδες Κατηγοριών
εισοδημάτων
0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

205.050.370,47 €

12.739,79 €

133,92 €

1,05%

17.000 - 22.000

572.072

11.048.901.701,00 €

881.569.173,29 €

19.313,83 €

1.541,01 €

7,98%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.862.632.317,11 €

25.614,91 €

3.368,32 €

13,15%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.209.849.470,52 €

34.116,38 €

6.245,39 €

18,31%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.524.324.767,14 €

43.900,82 €

10.061,32 €

22,92%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.122.381.988,90 €

59.386,91 €

16.100,89 €

27,11%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.139.755.985,20 €

83.484,37 €

25.583,75 €

30,64%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.379.590.104,00 €

116.613,60 €

38.835,44 €

33,30%

160.000 - 340.000

8.458

1.771.771.728,00 €

642.651.711,20 €

209.478,80 €

75.981,52 €

36,27%

340.000 - 900.000

924

425.600.012,00 €

163.023.564,80 €

460.606,07 €

176.432,43 €

38,30%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.765.088,40 €

1.429.578,35 €

564.021,34 €

39,45%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

14.159.594.541,03 €

2.498.807,05 €

918.305,33 €

14,46%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών

240

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

0 - 9.000

2.217.404

0,00 €

-125.030.899,07 €

0,00 €

-58,52 €

-1,47%

9.000 - 17.000

1.621.989

0,00 €

-1.023.489.616,57 €

0,00 €

-668,43 €

-5,06%

17.000 - 22.000

517.697

0,00 €

-201.825.876,75 €

0,00 €

-352,80 €

-1,83%

22.000 - 30.000

482.021

0,00 €

28.369.216,67 €

0,00 €

51,30 €

0,25%

30.000 - 39.000

290.721

0,00 €

223.672.376,03 €

0,00 €

632,13 €

1,86%

39.000 - 50.000

203.651

0,00 €

281.949.578,40 €

0,00 €

1.123,78 €

2,61%

50.000 - 75.000

137.980

0,00 €

182.724.408,76 €

0,00 €

942,24 €

1,67%

75.000 - 95.000

24.259

0,00 €

-25.047.660,99 €

0,00 €

-562,24 €

-0,27%

95.000 - 160.000

23.158

0,00 €

-153.523.668,69 €

0,00 €

-4.321,69 €

-3,74%

160.000 - 340.000

5.697

0,00 €

-152.125.117,98 €

0,00 €

-17.985,94 €

-8,64%

340.000 - 900.000

531

0,00 €

-60.486.232,62 €

0,00 €

-65.461,29 €

-14,90%

900.000 ΚΑΙ ΑΝΩ

59

0,00 €

-13.222.043,08 €

0,00 €

-259.255,75 €

-18,49%

ΣΥΝΟΛΟ…..

5.525.167

0,00 €

-1.038.035.535,89 €

0,00 €

-345.917,20 €

-6,83%

Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Ομάδες
κατηγοριών πραγματικών στοιχείων ΥΠΟΙΚ 2011
Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα φόρου 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕ
ΝΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

Ατομικός Φόρος

Ποσοστο
φόρου

58,52 €

1,47%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,11%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,90%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,31%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,44%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

30,91%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,04%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,91%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

53,20%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,95%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2008 - Ομάδες Κατηγοριών
εισοδημάτων
0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

190.908.965,61 €

12.739,79 €

124,68 €

0,98%

17.000 - 22.000

572.072

11.048.901.701,00 €

820.771.299,27 €

19.313,83 €

1.434,73 €

7,43%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.734.174.915,93 €

25.614,91 €

3.136,03 €

12,24%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.067.491.077,16 €

34.116,38 €

5.843,06 €

17,13%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.374.286.040,62 €

43.900,82 €

9.463,30 €

21,56%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.946.347.958,70 €

59.386,91 €

15.193,16 €

25,58%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.085.404.985,20 €

83.484,37 €

24.363,75 €

29,18%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.336.250.824,00 €

116.613,60 €

37.615,44 €

32,26%

160.000 - 340.000

8.458

1.771.771.728,00 €

632.332.951,20 €

209.478,80 €

74.761,52 €

35,69%

340.000 - 900.000

924

425.600.012,00 €

161.896.284,80 €

460.606,07 €

175.212,43 €

38,04%

241

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.702.868,40 €

1.429.578,35 €

562.801,34 €

39,37%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

13.378.568.170,89 €

2.498.807,05 €

909.949,44 €

13,66%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
0 - 9.000

2.217.404

0,00 €

-125.030.899,07 €

0,00 €

-58,52 €

-1,47%

9.000 - 17.000

1.621.989

0,00 €

-1.037.631.021,43 €

0,00 €

-677,66 €

-5,14%

17.000 - 22.000

517.697

0,00 €

-262.623.750,77 €

0,00 €

-459,07 €

-2,38%

22.000 - 30.000

482.021

0,00 €

-100.088.184,51 €

0,00 €

-181,00 €

-0,66%

30.000 - 39.000

290.721

0,00 €

81.313.982,67 €

0,00 €

229,81 €

0,68%

39.000 - 50.000

203.651

0,00 €

131.910.851,88 €

0,00 €

525,76 €

1,25%

50.000 - 75.000

137.980

0,00 €

6.690.378,56 €

0,00 €

34,50 €

0,14%

75.000 - 95.000

24.259

0,00 €

-79.398.660,99 €

0,00 €

-1.782,24 €

-1,73%

95.000 - 160.000

23.158

0,00 €

-196.862.948,69 €

0,00 €

-5.541,69 €

-4,78%

160.000 - 340.000

5.697

0,00 €

-162.443.877,98 €

0,00 €

-19.205,94 €

-9,22%

340.000 - 900.000

531

0,00 €

-61.613.512,62 €

0,00 €

-66.681,29 €

-15,17%

900.000 ΚΑΙ ΑΝΩ

59

0,00 €

-13.284.263,08 €

0,00 €

-260.475,75 €

-18,58%

ΣΥΝΟΛΟ…..

5.525.167

0,00 €

-1.819.061.906,03 €

0,00 €

-354.273,09 €

-11,97%

Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Ομάδες
κατηγοριών πραγματικών στοιχείων ΥΠΟΙΚ 2011
Στοιχεια ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα φόρου 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕ
ΝΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός Φόρος

Ποσοστο
φόρου

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

58,52 €

1,47%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,11%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,90%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,31%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,44%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

30,91%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,04%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,91%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

53,20%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,95%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2009 - Ομάδες Κατηγοριών
εισοδημάτων
0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

176.767.560,75 €

12.739,79 €

115,44 €

0,91%

17.000 - 22.000

572.072

11.048.901.701,00 €

759.973.425,25 €

19.313,83 €

1.328,46 €

6,88%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.605.717.514,75 €

25.614,91 €

2.903,73 €

11,34%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.925.132.683,80 €

34.116,38 €

5.440,73 €

15,95%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.224.247.314,10 €

43.900,82 €

8.865,29 €

20,19%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.770.313.928,50 €

59.386,91 €

14.285,42 €

24,05%

242

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

75.000 - 95.000

44.550

3.719.228.713,00 €

1.031.053.985,20 €

83.484,37 €

23.143,75 €

27,72%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.292.911.544,00 €

116.613,60 €

36.395,44 €

31,21%

160.000 - 340.000

8.458

1.771.771.728,00 €

622.014.191,20 €

209.478,80 €

73.541,52 €

35,11%

340.000 - 900.000

924

425.600.012,00 €

160.769.004,80 €

460.606,07 €

173.992,43 €

37,77%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

28.640.648,40 €

1.429.578,35 €

561.581,34 €

39,28%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

12.597.541.800,75 €

2.498.807,05 €

901.593,55 €

12,86%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
0 - 9.000

2.217.404

0,00 €

-125.030.899,07 €

0,00 €

-58,52 €

-1,47%

9.000 - 17.000

1.621.989

0,00 €

-1.051.772.426,29 €

0,00 €

-686,90 €

-5,21%

17.000 - 22.000

517.697

0,00 €

-323.421.624,79 €

0,00 €

-565,35 €

-2,93%

22.000 - 30.000

482.021

0,00 €

-228.545.585,69 €

0,00 €

-413,29 €

-1,57%

30.000 - 39.000

290.721

0,00 €

-61.044.410,69 €

0,00 €

-172,52 €

-0,50%

39.000 - 50.000

203.651

0,00 €

-18.127.874,64 €

0,00 €

-72,25 €

-0,11%

50.000 - 75.000

137.980

0,00 €

-169.343.651,64 €

0,00 €

-873,24 €

-1,39%

75.000 - 95.000

24.259

0,00 €

-133.749.660,99 €

0,00 €

-3.002,24 €

-3,19%

95.000 - 160.000

23.158

0,00 €

-240.202.228,69 €

0,00 €

-6.761,69 €

-5,83%

160.000 - 340.000

5.697

0,00 €

-172.762.637,98 €

0,00 €

-20.425,94 €

-9,81%

340.000 - 900.000

531

0,00 €

-62.740.792,62 €

0,00 €

-67.901,29 €

-15,43%

900.000 ΚΑΙ ΑΝΩ

59

0,00 €

-13.346.483,08 €

0,00 €

-261.695,75 €

-18,66%

ΣΥΝΟΛΟ…..

5.525.167

0,00 €

-2.600.088.276,17 €

0,00 €

-362.628,98 €

-17,11%

Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Ομάδες
κατηγοριών πραγματικών στοιχείων ΥΠΟΙΚ 2011
Στοιχειά ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα φόρου 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕ
ΝΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός Φόρος

Ποσοστό
φόρου

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

58,52 €

1,47%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,11%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,90%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,31%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,44%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

30,91%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,04%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,91%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

53,20%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,95%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2010 - Ομάδες Κατηγοριών
εισοδημάτων
0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

59.338.419,78 €

12.739,79 €

38,75 €

0,30%

243

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

17.000 - 22.000

572.072

11.048.901.701,00 €

557.952.888,24 €

19.313,83 €

975,32 €

5,05%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.442.569.147,60 €

25.614,91 €

2.608,69 €

10,18%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.893.209.234,40 €

34.116,38 €

5.350,51 €

15,68%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.243.572.323,88 €

43.900,82 €

8.942,31 €

20,37%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.885.620.591,44 €

59.386,91 €

14.880,01 €

25,06%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.089.414.485,20 €

83.484,37 €

24.453,75 €

29,29%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.369.782.166,95 €

116.613,60 €

38.559,34 €

33,07%

160.000 - 340.000

8.458

1.771.771.728,00 €

679.392.757,60 €

209.478,80 €

80.325,46 €

38,35%

340.000 - 900.000

924

425.600.012,00 €

178.639.445,40 €

460.606,07 €

193.332,73 €

41,97%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

32.097.883,20 €

1.429.578,35 €

629.370,26 €

44,02%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

12.431.589.343,69 €

2.498.807,05 €

998.837,15 €

12,69%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
0 - 9.000

2.217.404

0,00 €

-125.030.899,07 €

0,00 €

-58,52 €

-1,47%

9.000 - 17.000

1.621.989

0,00 €

-1.169.201.567,26 €

0,00 €

-763,59 €

-5,81%

17.000 - 22.000

517.697

0,00 €

-525.442.161,80 €

0,00 €

-918,49 €

-4,76%

22.000 - 30.000

482.021

0,00 €

-391.693.952,84 €

0,00 €

-708,33 €

-2,72%

30.000 - 39.000

290.721

0,00 €

-92.967.860,09 €

0,00 €

-262,74 €

-0,77%

39.000 - 50.000

203.651

0,00 €

1.197.135,14 €

0,00 €

4,77 €

0,06%

50.000 - 75.000

137.980

0,00 €

-54.036.988,70 €

0,00 €

-278,65 €

-0,39%

75.000 - 95.000

24.259

0,00 €

-75.389.160,99 €

0,00 €

-1.692,24 €

-1,62%

95.000 - 160.000

23.158

0,00 €

-163.331.605,74 €

0,00 €

-4.597,78 €

-3,97%

160.000 - 340.000

5.697

0,00 €

-115.384.071,58 €

0,00 €

-13.642,00 €

-6,57%

340.000 - 900.000

531

0,00 €

-44.870.352,02 €

0,00 €

-48.560,99 €

-11,23%

900.000 ΚΑΙ ΑΝΩ

59

0,00 €

-9.889.248,28 €

0,00 €

-193.906,83 €

-13,92%

ΣΥΝΟΛΟ…..

5.525.167

0,00 €

-2.766.040.733,23 €

0,00 €

-265.385,38 €

-18,20%

Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Ομάδες
κατηγοριών πραγματικών στοιχείων ΥΠΟΙΚ 2011
Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα φόρου 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕ
ΝΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός Φόρος

Ποσοστό
φόρου

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

58,52 €

1,47%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,11%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,90%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,31%

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,44%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

30,91%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,04%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,91%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

53,20%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,95%

244

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2011 - Ομάδες Κατηγοριών
εισοδημάτων
0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

743.902.901,88 €

12.739,79 €

485,83 €

3,81%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.057.450.865,25 €

19.313,83 €

1.848,46 €

9,57%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.938.263.101,85 €

25.614,91 €

3.505,09 €

13,68%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.250.662.723,80 €

34.116,38 €

6.360,73 €

18,64%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.484.430.563,88 €

43.900,82 €

9.902,31 €

22,56%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.071.789.551,44 €

59.386,91 €

15.840,01 €

26,67%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.132.182.485,20 €

83.484,37 €

25.413,75 €

30,44%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.403.885.206,95 €

116.613,60 €

39.519,34 €

33,89%

160.000 - 340.000

8.458

1.771.771.728,00 €

687.512.437,60 €

209.478,80 €

81.285,46 €

38,80%

340.000 - 900.000

924

425.600.012,00 €

179.526.485,40 €

460.606,07 €

194.292,73 €

42,18%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

32.146.843,20 €

1.429.578,35 €

630.330,26 €

44,09%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

14.981.753.166,45 €

2.498.807,05 €

1.008.783,98 €

15,30%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
0 - 9.000

2.217.404

0,00 €

-125.030.899,07 €

0,00 €

-58,52 €

-1,47%

9.000 - 17.000

1.621.989

0,00 €

-484.637.085,16 €

0,00 €

-316,51 €

-2,30%

17.000 - 22.000

517.697

0,00 €

-25.944.184,79 €

0,00 €

-45,35 €

-0,24%

22.000 - 30.000

482.021

0,00 €

104.000.001,41 €

0,00 €

188,07 €

0,78%

30.000 - 39.000

290.721

0,00 €

264.485.629,31 €

0,00 €

747,48 €

2,19%

39.000 - 50.000

203.651

0,00 €

242.055.375,14 €

0,00 €

964,77 €

2,25%

50.000 - 75.000

137.980

0,00 €

132.131.971,30 €

0,00 €

681,35 €

1,23%

75.000 - 95.000

24.259

0,00 €

-32.621.160,99 €

0,00 €

-732,24 €

-0,47%

95.000 - 160.000

23.158

0,00 €

-129.228.565,74 €

0,00 €

-3.637,78 €

-3,15%

160.000 - 340.000

5.697

0,00 €

-107.264.391,58 €

0,00 €

-12.682,00 €

-6,11%

340.000 - 900.000

531

0,00 €

-43.983.312,02 €

0,00 €

-47.600,99 €

-11,02%

900.000 ΚΑΙ ΑΝΩ

59

0,00 €

-9.840.288,28 €

0,00 €

-192.946,83 €

-13,85%

ΣΥΝΟΛΟ…..

5.525.167

0,00 €

-215.876.910,47 €

0,00 €

-255.438,54 €

-1,42%

Συσχέτιση κλίμακας 1975 με όλες τις κλίμακες με ίδια ποσά για όλα τα έτη - Ομάδες
κατηγοριών πραγματικών στοιχείων ΥΠΟΙΚ 2011
Στοιχεία ΥΠΟΙΚ 2011 - Ομάδες Κατηγοριών εισοδημάτων με κλίμακα φόρου 1975
ΚΛΙΜΑΚΙ Α
ΟΙΚΟΓΕΝΕΙ ΑΚΟ Υ
ΕΙΣΟΔΗ ΜΑΤΟΣ

ΑΡΙΘ ΜΟΣ
ΦΟΡΟ ΛΟ ΓΟ ΥΜΕ
ΝΩΝ

ΔΗΛΩΘ ΕΝ ΕΙΣΟΔΗ ΜΑ

ΣΥΝΟΛΟ ΦΟΡΟ Υ

Ατομικό
Εισόδημα

Ατομικός Φόρος

Ποσοστό
φόρου

0 - 9.000

2.136.651

8.489.376.902,00 €

125.030.899,07 €

3.973,22 €

58,52 €

1,47%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.228.539.987,04 €

12.739,79 €

802,34 €

6,11%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.083.395.050,04 €

19.313,83 €

1.893,81 €

9,81%

22.000 - 30.000

552.985

14.164.660.059,00 €

1.834.263.100,44 €

25.614,91 €

3.317,02 €

12,90%

30.000 - 39.000

353.837

12.071.637.668,00 €

1.986.177.094,49 €

34.116,38 €

5.613,25 €

16,45%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.242.375.188,74 €

43.900,82 €

8.937,54 €

20,31%

245

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

50.000 - 75.000

193.926

11.516.665.510,00 €

2.939.657.580,14 €

59.386,91 €

15.158,66 €

25,44%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.164.803.646,19 €

83.484,37 €

26.145,99 €

30,91%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.533.113.772,69 €

116.613,60 €

43.157,13 €

37,04%

160.000 - 340.000

8.458

1.771.771.728,00 €

794.776.829,18 €

209.478,80 €

93.967,47 €

44,91%

340.000 - 900.000

924

425.600.012,00 €

223.509.797,42 €

460.606,07 €

241.893,72 €

53,20%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

41.987.131,48 €

1.429.578,35 €

823.277,09 €

57,95%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

15.197.630.076,92 €

2.498.807,05 €

1.264.222,53 €

15,52%

Φορολόγηση πραγματικών στοιχείων ΥΠΟΙΚ 2011 με την κλίμακα 2015 - Ομάδες Κατηγοριών
εισοδημάτων
0 - 9.000

2.136.651

8.489.376.902,00 €

0,00 €

3.973,22 €

0,00 €

0,00%

9.000 - 17.000

1.531.194

19.507.093.743,00 €

1.077.500.052,40 €

12.739,79 €

703,70 €

5,52%

17.000 - 22.000

572.072

11.048.901.701,00 €

1.229.407.174,22 €

19.313,83 €

2.149,04 €

11,13%

22.000 - 30.000

552.985

14.164.660.059,00 €

2.224.964.000,08 €

25.614,91 €

4.023,55 €

15,71%

30.000 - 39.000

353.837

12.071.637.668,00 €

2.665.478.303,76 €

34.116,38 €

7.533,07 €

22,08%

39.000 - 50.000

250.894

11.014.452.326,00 €

2.936.942.079,52 €

43.900,82 €

11.705,91 €

26,66%

50.000 - 75.000

193.926

11.516.665.510,00 €

3.537.695.314,20 €

59.386,91 €

18.242,50 €

30,72%

75.000 - 95.000

44.550

3.719.228.713,00 €

1.263.591.059,46 €

83.484,37 €

28.363,44 €

33,97%

95.000 - 160.000

35.524

4.142.581.360,00 €

1.501.873.371,20 €

116.613,60 €

42.277,71 €

36,25%

160.000 - 340.000

8.458

1.771.771.728,00 €

687.475.525,76 €

209.478,80 €

81.281,10 €

38,80%

340.000 - 900.000

924

425.600.012,00 €

172.561.205,04 €

460.606,07 €

186.754,55 €

40,55%

900.000 ΚΑΙ ΑΝΩ

51

72.908.496,00 €

30.279.868,32 €

1.429.578,35 €

593.722,91 €

41,53%

ΣΥΝΟΛΟ…..

5.681.066

97.944.878.218,00 €

17.327.767.953,96 €

2.498.807,05 €

976.757,47 €

17,69%

Αυξομειώσεις ανάμεσα στη φορολόγηση των ετών
0 - 9.000

2.217.404

0,00 €

-125.030.899,07 €

0,00 €

-58,52 €

-1,47%

9.000 - 17.000

1.621.989

0,00 €

-151.039.934,64 €

0,00 €

-98,64 €

-0,59%

17.000 - 22.000

517.697

0,00 €

146.012.124,18 €

0,00 €

255,23 €

1,32%

22.000 - 30.000

482.021

0,00 €

390.700.899,64 €

0,00 €

706,53 €

2,80%

30.000 - 39.000

290.721

0,00 €

679.301.209,27 €

0,00 €

1.919,81 €

5,63%

39.000 - 50.000

203.651

0,00 €

694.566.890,78 €

0,00 €

2.768,37 €

6,36%

50.000 - 75.000

137.980

0,00 €

598.037.734,06 €

0,00 €

3.083,85 €

5,28%

75.000 - 95.000

24.259

0,00 €

98.787.413,27 €

0,00 €

2.217,45 €

3,06%

95.000 - 160.000

23.158

0,00 €

-31.240.401,49 €

0,00 €

-879,42 €

-0,78%

160.000 - 340.000

5.697

0,00 €

-107.301.303,42 €

0,00 €

-12.686,37 €

-6,11%

340.000 - 900.000

531

0,00 €

-50.948.592,38 €

0,00 €

-55.139,17 €

-12,66%

900.000 ΚΑΙ ΑΝΩ

59

0,00 €

-11.707.263,16 €

0,00 €

-229.554,18 €

-16,42%

ΣΥΝΟΛΟ…..

5.525.167

0,00 €

2.130.137.877,04 €

0,00 €

-287.465,05 €

14,02%

ΚΕΦΑΛΑΙΟ 15
Κλίμακες Φορολογίας ετών 2006, 2007, 2008, 2009, 2010, 2011
246

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

Κλίμακα Φορολογίας 2006 ( 2238/1994 -27/12/2005)
ΚΛΙΜΑΚΑ ΜΙΣΘΩΤΩΝ - ΣΥΝΤΑΞΙΟΥΧΩΝ
Κλιμάκιο
Φορολ.
Φόρος
Εισοδήματος
Συντελεστής
κλιμακίου
(ευρώ)
%
(ευρώ)
11.000
2.000
10.000
Υπερβάλλον

0
15
30
40

0
300
3.000

ΚΛΙΜΑΚΑ ΜΗ ΜΙΣΘΩΤΩΝ - ΕΠΑΓΓΕΛΜΑΤΙΩΝ
Κλιμάκιο
Φορολ.
Φόρος
Εισοδήματος
Συντελεστής
κλιμακίου
(ευρώ)
%
(ευρώ)
9.500
3.500
10.000
Υπερβάλλον

0
15
30
40

0
525
3.000

Σύνολο
Εισοδήματος
(ευρώ)
11.000
13.000
23.000

Φόρου
(ευρώ)
0
300
3.300

Σύνολο
Εισοδήματος
(ευρώ)
9.500
13.000
23.000

Φόρου
(ευρώ)
0
525
3.525

Κλίμακα Φορολογίας 2007- 2009 ( 2238/1994 -31/3/2009)
(α) ΚΛΙΜΑΚΑ ΜΙΣΘΩΤΩΝ - ΣΥΝΤΑΞΙΟΥΧΩΝ 2007
Κλιμάκιο
Φ ορολ.
Φ όρος
Εισοδήματος
Συντελεστής
Κλιμακίου
(ευρώ)
%
(ευρώ)

Σύνολο
Εισοδήματος
(ευρώ)

Φ όρου (ευρώ)

0

12.000

0

12.000

0

18.000

29

5.220

30.000

5.220

45.000

39

17.550

75.000

22.770

άνω 75.000

40

(β) ΚΛΙΜΑΚΑ ΜΗ ΜΙΣΘΩΤΩΝ - ΕΠΑΓΓΕΛΜΑΤΙ ΩΝ 2007
Κλιμάκιο
Φ ορολ.
Φ όρος
Σύνολο
Εισοδήματος
Συντελεστής
Κλιμακίου
Εισοδήματος
(ευρώ)
%
(ευρώ)
(ευρώ)
Φ όρου (ευρώ)
10.500

0

0

10.500

0

1.500

15

225

12.000

225

18.000

29

5.220

30.000

5.445

45.000

39

17.550

75.000

22.995

άνω 75.000

40

(α) ΚΛΙΜΑΚΑ ΜΙΣΘΩΤΩΝ - ΣΥΝΤΑΞΙΟΥΧΩΝ 2008
Κλιμάκιο
Φ ορολ.
Φ όρος
Εισοδήματος
Συντελεστής
Κλιμακίου
(ευρώ)
%
(ευρώ)

Σύνολο
Εισοδήματος
(ευρώ)

247

Φ όρου (ευρώ)

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

12.000

0

0

12.000

0

18.000

27

4.860

30.000

4.860

45.000

37

16.650

75.000

21.510

άνω 75.000

40

(β) ΚΛΙΜΑΚΑ ΜΗ ΜΙΣΘΩΤΩΝ - ΕΠΑΓΓΕΛΜΑΤΙ ΩΝ 2008
Κλιμάκιο
Φ ορολ.
Φ όρος
Σύνολο
Εισοδήματος
Συντελεστής
Κλιμακίου
Εισοδήματος
(ευρώ)
%
(ευρώ)
(ευρώ)
Φ όρου (ευρώ)
10.500

0

0

10.500

0

1.500

15

225

12.000

225

18.000

27

4.860

30.000

5.085

45.000

37

16.650

75.000

21.735

άνω 75.000

40

(α) ΚΛΙΜΑΚΑ ΜΙΣΘΩΤΩΝ - ΣΥΝΤΑΞΙΟΥΧΩΝ 2009
Κλιμάκιο
Φ ορολ.
Φ όρος
Εισοδήματος
Συντελεστής
Κλιμακίου
(ευρώ)
%
(ευρώ)

Σύνολο
Εισοδήματος
(ευρώ)

Φ όρου (ευρώ)

12.000

0

0

12.000

0

18.000

25

4.500

30.000

4.500

45.000

35

15.750

75.000

20.250

άνω 75.000

40

(β) ΚΛΙΜΑΚΑ ΜΗ ΜΙΣΘΩΤΩΝ - ΕΠΑΓΓΕΛΜΑΤΙ ΩΝ 2009
Κλιμάκιο
Φ ορολ.
Φ όρος
Σύνολο
Εισοδήματος
Συντελεστής
Κλιμακίου
Εισοδήματος
(ευρώ)
%
(ευρώ)
(ευρώ)
Φ όρου (ευρώ)
10.500

0

0

10.500

0

1.500

15

225

12.000

225

18.000

25

4.500

30.000

4.725

45.000

35

15.750

75.000

20.475

άνω 75.000

40

Κλίμακα Φορολογίας 2010 ( 2238/1994 -23/4/2010)
Κλιμάκιο
Εισοδήματος
(ευρώ)

Φ ορολογικός
Συντελεστής %

Φ όρος
Κλιμακίου
(ευρώ)

Σύνολο
Εισοδήματος
(ευρώ)

Σύνολο Φ όρου
(ευρώ)

12.000

0

0

12.000

0

248

ΕΡΕΥΝΑ – ΜΕΛΕΤΗ: ΠΑΝΑΓΙΩΤΙΔΗΣ ΠΑΝΑΓΙΩΤΗΣ- ΛΟΓΙΣΤΗΣ – ΦΟΡΟΤΕΧΝΙΚΟΣ - Τηλ. 6973269235

4.000

18

720

16.000

720

6.000

24

1.440

22.000

2.160

4.000

26

1.040

26.000

3.200

6.000

32

1.920

32.000

5.120

8.000

36

2.880

40.000

8.000

20.000

38

7.600

60.000

15.600

40.000

40

16.000

100.000

31.600

Υπερβάλλον

45

Κλίμακα Φορολογίας 2011 ( 2238/1994 -01/07/2011)
Κλιμάκιο
Εισοδήματος
(ευρώ)

Φ ορολογικός
Συντελεστής
%

Φ όρος
Κλιμακίου
(ευρώ)

Σύνολο
Εισοδήματος
(ευρώ)

Σύνολο
Φ όρου (ευρώ)

8.000

0

0

8.000

0

4.000

10

400

12.000

400

4.000

18

720

16.000

1.120

6.000

24

1.440

22.000

2.560

4.000

26

1.040

26.000

3.600

6.000

32

1.920

32.000

5.520

8.000

36

2.880

40.000

8.400

20.000

38

7.600

60.000

16.000

40.000

40

16.000

100.000

32.000

Υπερβάλλον

45

Κλίμακα Φορολογίας 2012 ( 2238/1994 -27/10/2011)
Κλιμάκιο
Εισοδήματος
(ευρώ)

Φ ορολογικός
Συντελεστής
%

Φ όρος
Κλιμακίου
(ευρώ)

Σύνολο
Εισοδήματος
(ευρώ)

Σύνολο
Φ όρου (ευρώ)

5.000

0

0

5.000

0

7.000

10

700

12.000

700

4.000

18

720

16.000

1.420

10.000

25

2.500

26.000

3.920

14.000

35

4.900

40.000

8.820

20.000

38

7.600

60.000

16.420

40.000
Ά νω των
100.000

40

16.000

100.000

32.420

45

249