- Taxpayers may deduct from their taxable income 10% of the following expenses, capped at CVE 25,000:
- Health expenses of the taxpayers and one’s dependants, with medical prescription.
- Alimony payments if determined by a court decision.
- Taxpayers may deduct from their taxable income 10% of the following expenses, capped at CVE 12,500:
- Rent expenses in respect of a tenant's duly substantiated permanent residence.
- Interest and repayment of capital on loans for acquisition, construction, or improvement of private residences.
- Education expenses of a dependent child with positive school evaluation.
- Tax benefits (donations):
- Donations made under the terms and conditions of the Tax Benefit Code, capped at CVE 20,000.
Taxpayers may deduct from their taxable income CVE 5,000 for each dependant, ancestor, and dependant with disability, up to CVE 25,000.