THE 10% PERSONAL INCOME TAX

PERSONAL INCOME TAX DEDUCTIONS APPLICABLE FROM 2026

CAPITAL TRANSFER TAXATION

Q2/2026 PIT DECLARATION

OVERTIME WAGES EXEMPT FROM PERSONAL INCOME TAX FROM 2026

INCREASE IN FAMILY DEDUCTIONS FROM JANUARY 01, 2026

PERSONAL INCOME TAX FROM SALARY AND WAGES

Package payments for stationery, working-trip expenses, telephone, clothes

Allowances and subsidies do not calculate as income taxable

Taxable income from salaries or wages