Taxpayer

- A legal entity resident in the country that generates profit from activities within the country and abroad.
- A permanent establishment of a foreign entity for the profit generated from activities on the territory of our country.

Tax Rate

- 10% on income from employment, income from self-employment, income from copyright and related rights, income from the sale of own agricultural products, income from industrial property rights, income from lease and sublease, income from capital, capital gains, income from insurance, and other income.
- 15% on income from winnings from games of chance.

Legislation

Law on Personal Income Tax – unofficial consolidated text