Are exempted from the personal income tax the revenues as follows:
Incomes received as a result of the insurance scheme of mandatory social and health care insurance, as well as economic aid for individuals without incomes or with low incomes;
Scholarships of pupils and students;
Remunerations received in cases of illness, accident, in accordance with the provisions of the relevant legislation in force;
Incomes earned, including income in cash or in kind, by the owners as remuneration for expropriation made by the state for public interest;
Incomes exempted on the basis of international agreements ratified by the Parliament;
Incomes received as a result of financial compensation to former owners and former political prisoners;
Contributions made by the employer for life and health insurance of employees;
Benefits from compensations obtained by final judgement of the courts, as well as certain fees for court costs;
Incomes received from state institutions for achievements in science, sports, culture;
The transfer of the right of ownership of agricultural land by a registered farmer to a farmer or a legal person who carries out agricultural activity;
Contributions made by each member of a voluntary pension fund to the extent determined by the law on voluntary pension funds.
The return on investment, including capital gains, from investments made from the pension fund assets, during the administration of the management company.