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8. člen (davčne stopnje)

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8. člen
(davčne stopnje)

Davčne stopnje so različne glede na dedne redove, in sicer veljajo za:

    1. dedni red (starši, bratje, sestre in njihovi potomci)

+-----------------+---------------------------+
| Od vrednosti €  |      Znaša davek:         |
+-------+---------+-------+--+---+----+-------+
|  nad  |    do   |   €   |  | % |    |   €   |
+-------+---------+-------+--+---+----+-------+
|       |   10.000|       |  |  5|    |       |
+-------+---------+-------+--+---+----+-------+
| 10.000|   50.000|    500|+ |  6| nad| 10.000|
+-------+---------+-------+--+---+----+-------+
| 50.000|  100.000|  2.900|+ |  7| nad| 50.000|
+-------+---------+-------+--+---+----+-------+
|100.000|  200.000|  6.400|+ |  8| nad|100.000|
+-------+---------+-------+--+---+----+-------+
|200.000|  300.000| 14.400|+ | 10| nad|200.000|
+-------+---------+-------+--+---+----+-------+
|300.000|  400.000| 24.400|+ | 12| nad|300.000|
+-------+---------+-------+--+---+----+-------+
|400.000|         | 36.400|+ | 14| nad|400.000|
+-------+---------+-------+--+---+----+-------+

    1. dedni red (dedi in babice)

+-----------------+---------------------------+
| Od vrednosti €  |      Znaša davek:         |
+-------+---------+-------+--+---+----+-------+
|  nad  |    do   |   €   |  | % |    |   €   |
+-------+---------+-------+--+---+----+-------+
|       |   10.000|       |  |  8|    |       |
+-------+---------+-------+--+---+----+-------+
| 10.000|   50.000|    800|+ |  9| nad| 10.000|
+-------+---------+-------+--+---+----+-------+
| 50.000|  100.000|  4.400|+ | 10| nad| 50.000|
+-------+---------+-------+--+---+----+-------+
|100.000|  200.000|  9.400|+ | 11| nad|100.000|
+-------+---------+-------+--+---+----+-------+
|200.000|  300.000| 20.400|+ | 13| nad|200.000|
+-------+---------+-------+--+---+----+-------+
|300.000|  400.000| 33.400|+ | 15| nad|300.000|
+-------+---------+-------+--+---+----+-------+
|400.000|         | 48.400|+ | 17| nad|400.000|
+-------+---------+-------+--+---+----+-------+

  1. vse druge osebe

+-----------------+----------------------------+
| Od vrednosti €  |      Znaša davek:          |
+-------+---------+-------+---+---+----+-------+
|  nad  |    do   |   €   |   | % |    |   €   |
+-------+---------+-------+---+---+----+-------+
|       |   10.000|       |   | 12|    |       |
+-------+---------+-------+---+---+----+-------+
| 10.000|   50.000|  1.200| + | 16| nad| 10.000|
+-------+---------+-------+---+---+----+-------+
| 50.000|  100.000|  7.600| + | 20| nad| 50.000|
+-------+---------+-------+---+---+----+-------+
|100.000|  200.000| 17.600| + | 25| nad|100.000|
+-------+---------+-------+---+---+----+-------+
|200.000|  300.000| 42.600| + | 30| nad|200.000|
+-------+---------+-------+---+---+----+-------+
|300.000|  400.000| 72.600| + | 35| nad|300.000|
+-------+---------+-------+---+---+----+-------+
|400.000|         |107.600| + | 39| nad|400.000|
+-------+---------+-------+---+---+----+-------+

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