Skip to main content
Practical manual for Income Tax 2021.

Reductions for contributions and contributions to social security systems

Regulations: Articles 51, 52 and Additional Provision nine Law of Personal Income Tax ; arts. 49 to 51 and nineteenth transitional provision Regulation

The following contributions and contributions to social security systems may be deducted from the general tax base:

  1. 1. Contributions and contributions to pension plans
  2. 2. Contributions and contributions to social security mutual societies
  3. 3. Premiums paid to insured pension plans
  4. 4. Contributions to corporate social security plans
  5. 5. Premiums paid to private insurance that exclusively cover the risk of severe or high dependency
  6. 6. Common rules applicable to contributions to social security systems
  7. 7. Contributions to social security systems in which the taxpayer's spouse is a participant, mutual member or owner