Updated : 12/2012
Individuals pay a flat rate of 16%. The authorities distinguish between 2 types of income:
1. Income to be consolidated: income from activities other than self-employment, income from self-employment and other income to be consolidated.
2. Income taxed separately: e.g. in-kind benefits, capital gains, income from private businesses and income from rental properties.
As a rule, income from self-employment activities is calculated as the difference between your total revenues and total costs. You may also choose to apply a flat 10% cost rate, rather than documenting your actual costs incurred.
Take into account any:
Deductible expenses include:
Depending on your professional activity, you must make an advance income-tax payment each month or each quarter.
You must also file your annual tax return by 25 February in the year following the tax year.
If you disagree with your tax assessment, you can appeal to the Tax and Financial Control Administration. .
Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.
Check also what your EU rights are.
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