Published: 26.10.2021.

Personal income taxpayers are:

  1. natural persons who are domestic taxpayers (residents);
  2. natural persons who are foreign taxpayers (non-residents);
  3. natural persons who are owners of individual undertakings, also farms and fish farms, who have obtained income during the taxation period (calendar year) which is not subject to enterprise income tax;
  4. owners of micro-enterprises in accordance with the Micro-enterprise Tax Law.