Individual - Income determination

Last reviewed - 23 January 2024

Employment income

Income from work includes every kind of compensation and remuneration, whatever their denomination or nature, money or kind, that is derived from the personal work rendered on behalf of others, such as salaries, variable salaries, seniority bonds, bonuses, allowances, performance recognition, and any other remuneration derived from work. There are no concessions of any kind to foreigners. Total personal gross income can be estimated ex officio by the fiscal establishment.