Tax Rates

Personal Income Tax

Profit Tax

Value Added Tax

VAT is calculated by applying proportional tax rates on the tax base for the taxable turnover of goods, services and import:

Preferential tax rate of 5% is applied in the sales / import at:

Products for human consumption and publications
Seed and planting material for the production of agricultural plants
Fertilizers
Assets for plant protection
Plastic mass foils for use in agriculture
Agricultural machinery
Automatic data processing machines and their units (computers)
Thermal solar systems and components
Medications
Drinking water from public supply systems and urban waste water and drainage water for watering of agricultural land
Medical equipment, aids and other devices, whose purpose is to alleviate or treat disability solely for personal use by people with disabilities
Crude oil for the production of food for human consumption
The first trade of apartments and residential buildings in the part in which they are used for residential purposes, with the exception of the first trade to be carried out within five years after construction
Transportation of persons and their luggage
Software for machines for automatic processing data and their units (computers)
Services for the maintenance of public hygiene and waste disposal
Accommodation services (bed) or accommodation with breakfast, half board or full board, in all types of commercial catering facilities