Income tax is a state tax paid to the state budget on time and terms in the manner and amount defined by the Code. The Tax Code defines.
Income taxpayers are considered to be
The resident or natural persons, individual entrepreneurs and notaries, income taxpayers shall be deemed to be income taxpayers only in respect of their personal incomes.
|
Time |
Income tax rate |
|
From 1 January, 2020 |
23 percent |
|
From 1 January, 2021 |
22 percent |
|
From 1 January, 2022 |
21 percent |
|
From 1 January, 2023 |
20 percent |
| Time | Income tax rate |
| From 1 January, 2020 | 23 percent |
| From 1 January, 2021 | 22 percent |
| From 1 January, 2022 | 21 percent |
| From 1 January, 2023 | 20 percent |
