![]() ![]() Rental income is taxed at a flat rate of 13%. Resident taxpayers are entitled to some allowances and deductions. However, income tax is levied by assessment for business and professional income. Generally, income tax is withheld at source. Income is classified according to the following categories: (1) dividends and interest, (2) payments under an insurance contract, (3) royalties, (4) rent payments, (5) income from alienation of property or capital gains, (6) employment income and income from independent activities, including business income, (7) private pensions, scholarships and other similar benefits, (8) income from transportation, and (9) income from the use of pipelines, power lines, data transfer and other similar services. Resident individuals are subject to tax on their income at a flat rate of 13%. ![]() Source: Federal State Statistics Service INCOME TAX ![]()
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