The taxable incomes
Legal Reference:
- The Law no. 8438 - "On the income tax"
- The Guideline of the Minister of Finance no. 5, dt.30.01.2006 "On the income tax."
The tax on personal incomes is applied on the individuals’ incomes.
The taxable incomes are equal to the difference between the total of the gross incomes, deducting the expenses, with the employment incomes.
Clarification:
The gross incomes are taxed at the same tax rate, while incomes from the employment relationships (including salaries and other) are taxed at a progressive tax scale.