Taxable income is determined by deducting from gross salary non-taxable items and employee social security contribution.
Employment income is taxable at a marginal rate of 35%.
Equity compensation is taxable at a marginal rate of 35%.
Business income is taxable at a marginal rate of 35%.
Capital gains are taxed at 15% for residents and 20% for non-residents.
Dividends are taxed at 15% for both residents and non-residents.
Interest is taxed at 10%.
Rental incomes are taxed at 7% for collective house rental, 10% for personal house rental and 15% for real-estate used for professional purposes.
Food and transportation primes in special zones and social security primes are exempt from income tax.