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Income Tax

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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