Definition

The Income Tax (IT) applies to income and profits of natural persons and legal entities that have not opted for Corporate Tax.

The concerned incomes are:

• Wage income;
• Professional income;
• Land income and profits;
• Income from movable capital and profits;
• The agricultural income.
   

IT Rate

Starting from January 1, 2010, the scale for calculating the IT is between 0% and 38%.

Besides, specific rates and partial or total exoneration apply for certain products and payments.
For more informations, please download the Income Tax Factsheet