Change of Tax Scale from 1/1/2020

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According to Law 4646 / 12-12-19 Article 6 there are changes in the income tax:
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Amendment of article 15 of the CCA, regarding the tax rate Paragraphs 1 and 2 of article 15 of law & nbsp; 4172/2013 are replaced as follows: “1. Taxable income from paid work and pensions is subject to tax, according to the following scale: Income (Salaries, Pensions, Business Activity) in euros Tax rate (%) 0-10.000 9% 10.001-20.000 22% 20.001-30.000 28% 30.001 -40,000 36% 40,001 - 44% when the real income of the taxpayers does not exceed the amount of six thousand (6,000) euros and their imputed income does not exceed the amount of nine and a half thousand (9,500) euros and if no business activity is carried out for which a declaration of commencement of work or individual agricultural activity is required, this income, excluding income from capital and goodwill of capital transfer, and the added difference of presumptions, are taxed in accordance with this paragraph and paragraph 1 of Article 16. exceeds the amount of six thousand (6,000) euros, the excess amount is taxed in accordance with paragraph 1 of Article 29. The provisions The provisions of this Article shall also apply to taxpayers who have ceased their business, for the income they have acquired after its cessation. 2. Paragraph 1 shall not apply to income from employment earned by: (a) officers serving on merchant navy ships and taxed at a rate of fifteen percent (15%); and (b) the lower crew serving on Merchant Navy ships and which is taxed at a tax rate of ten percent (10%). The above incomes are taxed independently with exhaustion of the tax liability of their beneficiaries only for them. Exceptional for officers and junior crew, who are foreign tax residents, for the income they receive from hired work on merchant ships of the Greek flag, which perform exclusively international voyages, with the withholding of the income tax carried out by the co-operatives. In cases a) and b) of paragraph 2 of Article 15 and the special solidarity contribution carried out in accordance with the provisions of paragraph 6 of Article 43A of this Law, their tax liability shall be exhausted only for them. "
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The new scale that is valid from 1.1.2020 is the following:
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