| Minimum salary |
200 Ls |
| Minimum hourly rate |
1.189 Ls |
| Minimum hourly rate for teenagers |
1.360 Ls |
| Monthly taxfree minimum |
45 Ls |
| Tax relief for dependants |
70 Ls |
| Tax relief for group I, II disabled, monthly |
108 Ls |
| Extra relief for group III disabled, monthly |
84 Ls |
| Non-taxable income from agriculture and country tourism |
2000 Ls |
| Non-taxable benefit for a near relation's funeral |
150 Ls |
| Personal income tax |
25% |
| Income tax for self-employed |
25% |
| Mandatory State Social Security Contribution rate for employees insured against all risks |
35.09% (24.09%/ 11%) |
| Mandatory State Social Security Contribution rate for pensioneers |
30.30% (20.80%/ 9.50%) |
| Mandatory State Social Security Contribution rate for the disabled and long service pensioneers |
32.82% (22.53%/ 10.29%) |
| Capital gains tax for dividends |
10% |
| Capital gains tax for interest and sale of property |
15% |
| Value added tax |
0%/ 12%/ 22% |
| Corporative income tax |
15% |
| Micro-enterprise tax |
9% of monthly turnover |
