The gross taxable income of a resident individual is any income received in the form of salary, from economic activity not related to employment, or from other activities.
The following payments or benefits received from an employer would be treated as taxable income (not exhaustive):
The profit received from sale of a vehicle and an apartment (house) with attached land plot is subject to tax at a 5% rate.
Personal income tax (PIT) at 5% is applicable to the rent income of an individual.
Last Reviewed - 15 January 2020