Updated : 24/02/2014
Individuals pay a flat rate of 16%. Two types of income are taken into account:
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.
Take into account any:
Deductible expenses include:
Your employer deducts income tax and social contributions from your wages, daily allowances or other remuneration.
You need to complete a tax return only if you earn income from sources other than your employer or if you work for two or more employers simultaneously.
Tax returns are due by 20 May of 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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