Taxable income is reduced:
for the amount of expenses in social and charitable activity of the company within 3% of taxable income;
for the amount of expenses for training of an individual. Training expenses include tuition, accommodation, and travel to and from the place for training;
for following types of income: financial leasing benefits, income from increased value and premiums from privileged securities.
In 2014 salary – 24%, calculated and paid by the employer; in 2015 – 23% and starting from 2016 – 22%.;
Income on commercial activities – 24%;
Income on capital gains (e.g. sale of shares, real estate) – 15%;
Income on capital (e.g. dividends, interest) – 10%;
Monthly patent fees on specific economic activities depending on location – EUR 43 – 100;
Business income from taxpayer registered as micro taxpayer – 9% оn total turnover (part of the tax paid includes PIT payment);
Fixed income tax from certain business activities – 5 %.