Áttekintés a 2026-os adókulcsokat meghatározó szabályozásokról a tagállamokban, ahol nemzeti minimálbér van

Data table

Áttekintés a 2026-os adókulcsokat meghatározó szabályozásokról a tagállamokban, ahol nemzeti minimálbér van

Member State	Legal source or similar regulation	Other sources
Belgium	Collective Labour Agreement No 43 of 2 May 1988 concerning the guarantee of an average minimum monthly income: ● revision 17 of 26 March 2024 ● consolidated version ● official update of levels (i.e. after indexation) Partial transposition of the Minimum Wage Directive: Act of 17 December 2024 providing for the partial transposition of Directive (EU) 2022/2041	Minimum wage database of the National Labour Council With regard to the public sector, Royal Decree of 10 July 2024 amending the Royal Decree of 29 June 1973
Bulgaria	Council of Ministers Decree No 243 of 13 November 2025 on determining the minimum wage for the country
Cyprus	Minimum Wage Decree of 2025 (KDP 427/2025) Minimum Wage Decree of 2022 (KDP 350/2022)	Minimum Wage Decree for the Accommodation Industry of 2025 (KDP 55/2025)
Croatia	Decree on the Amount of the Minimum Wage for 2026 (OG 132/25)
Czechia	Regulation of the Government of the Czech Republic No 285/2024 Coll. on the coefficient for calculating the minimum wage in 2025 and 2026	Communication of the Ministry of Finance No 312/2025 Coll. on the announcement of the prediction of the gross average monthly nominal wage in the national economy for 2026 Communication of the Ministry of Labour and Social Affairs No 356/2025 Coll. on the announcement of the minimum wage, the lowest levels of the guaranteed salary and the range of the amount of the bonus for work in a difficult working environment for 2026
Estonia	Government regulation establishing the minimum wage, adopted 23 March 2026
France	Decree No 2025-1228 of 17 December 2025 raising the minimum wage	Law No 2025-797 of 11 August 2025 on the programme for the rebuilding of Mayotte
Germany	Fifth Federal Government Ordinance on Adjusting the Level of the Minimum Wage	Decision of the Minimum Wage Commission of 27 June 2025 pursuant to Section 9 of the Minimum Wage Act (PDF)
Greece	Ministerial Decision 8233/2025 – Determination of the minimum wage and minimum daily wage for employees and workers throughout the country (Government Gazette 1476/B/27.3.2025)
Hungary	Government Decree No 426/2025 on the establishment of the mandatory minimum wage (minimum wage) and the guaranteed minimum wage, Hungarian Gazette of 23 December 2025
Ireland	Statutory Instrument No 472 of 2025 (National Minimum Wage Order 2025) Notice of national minimum wage increase, 1 January 2026
Latvia	Cabinet of Ministers Regulation No 680, Amendment to Cabinet of Ministers Regulation No 656 of 24 November 2015, ‘Regulations on the amount of the minimum monthly wage within normal working hours and the calculation of the minimum hourly tariff rate’, issued in accordance with the Labour Law, Article 61, Part 2, on 19 November 2025
Lithuania	Resolution of the Government of the Republic of Lithuania No 700 of 16 October 2025 on the minimum wage applicable in 2026 (Register of Legal Acts, 16 October 2025, No 2025-17211)	Announcement by the Ministry of Social Security and Labour
Luxembourg	Social parameters, valid as of 1 May 2025, Luxembourg government, General Inspectorate of Social Security, 2025
Malta	Legal Notice 289/2025, National Minimum Wage National Standard Order, 2025 Legal Notice 290/2025, Wage Increase (Employees) National Standard Order, 2025	Parliamentary Document PQ13024, national agreement on the minimum wage as recommended by the Low Wage Commission, October 2023
Netherlands	Minimum Wage Act
Poland	Regulation of the Council of Ministers of 11 September 2025 on the amount of the minimum remuneration for work and the amount of the minimum hourly rate in 2026 (Dz.U. 2025 poz. 1242)
Portugal	Decree-Law No 132/2025 of 29 December
Romania	The January 2025 rate (valid until the end of June 2026) was set by Government Decision 1506/2024
Slovakia	Act No 289/2024, announcement by the Ministry of Labour, Social Affairs and Family	National Labour Inspectorate, ‘Minimum wage and minimum wage requirements in 2026’
Slovenia	Official Gazette, announcement of 22 January 2026 by the Minister for Labour, Family, Social Affairs and Equal Opportunities	Minimum Wage Act, in particular Article 6
Spain	Royal Decree 126/2026 of 18 February establishing the minimum wage for 2026

Source: Network of Eurofound Correspondents.

Áttekintés a 2026-os adókulcsokat meghatározó szabályozásokról a tagállamokban, ahol nemzeti minimálbér van

Áttekintés a 2026-os adókulcsokat meghatározó szabályozásokról a tagállamokban, ahol nemzeti minimálbér van

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