[rory]

Am I misunderstanding or did you make a math error? I'm getting: (23000-9700)*.14 = 1862€/yr

[wott]

He make an error, indeed

In fact, the tax we will be a bit lower than your (correct) calculation, because the calculation should be made on 90% of the income only.

So, the result is 1530 € (there's another insignificant reduction after calculation). And that's an effective 6,6% tax rate.

[yannickmahe]

Ha, my calculation included my child (counts a 1/2 part). You are right, single person would be ~1800/yr, 150/month