NGOs & Public Entities > Acting as NGO or Public Entity > Personal Income Tax

Personal income tax

Despite the legal form of the organization, when you hire someone, one of the main obligations arising out is also the calculation, maintenance, and payments to the tax authorities of the Personal Income Tax.

In addition, it is the obligation of the employer based on the labor contracts with the employees, to ensure the continuity of their relationship.
The Personal income tax of the employees in NGOs or public entities is calculated on the incomes of individuals.

Tax Calculation
Any NGO or Public entity shall calculate the tax on salaries based on the following table in relation to the actual employment relationship

Tax rate on wages:

Salary Tax
0 - 30,000 0
30,001 - 130,000 13% of the amount over 30,000 ALL
130,001 13,000 ALL + 23% of the amount over 130,000 ALL

Tax Collection

Any NGO or public entity that pays a required salary or remuneration transfers the tax withheld in favor of the tax organs, not later than the 20th of the month following the payment, by submitting the declaration E-SIG 025.

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