Individuals > Declaration and payment > The payment of taxes

The payment of taxes

Tax rate

  • The difference between the total of gross incomes, deductible expenses and incomes from employment constitutes the taxable incomes of the individual and is taxed on a tax rate of 15%.
  • On this basis, the tax rate of 15%, determines the amount of tax calculated for all types of taxable incomes, excluding tax liability for taxable incomes from employment
  • Incomes from employment relationships are taxed according to the following table:
Salary Tax
0 - 30 000 ALL 0 ALL
30 001 - 130 000 ALL 13% of the amount over 30 000 ALL
130 001 130 000 ALL + 23% of the amount over 130 000 ALL

Any employer who pays a required salary or remuneration is obliged to calculate and withhold tax on the personal income (income from employment).

For quick calculation of personal income tax from employment:
Click- Tax Calculator

To the amount of tax calculated is added the tax calculated on the salary, and are deducted the taxes paid during the taxable period, documented by the holder of such tax at source.

The tax payment deadline
If from the filling in of the annual declaration results that the individual taxpayers must:

Pay tax based on the column "Total to be paid ", the annual individual declaration of income,

the individual submits at the bank the form "Payment order of individual income tax."

Attention: The tax payment is made no later than April 30th.

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