Individual - Tax administration

Last reviewed - 24 February 2024

Tax returns

All individuals subject to PIT must file a tax return before 1 May of each year for all income (e.g. salary, movable assets) earned during the past year, except in cases where salaries are the sole category of income the employee benefits from and if those salaries have been properly submitted via withholding by the employer during the year.

Payment of tax

Social security contributions and PIT on an individual’s wages are withheld monthly by employers and are computed on the basis of gross remuneration paid, including fringe benefits and bonuses.