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Practical manual for Income Tax 2022.

Reductions in the general tax base

Note: The reductions in the general tax base will be applied in the order listed below, and the tax base may not have a negative effect as a result of said reductions.

  1. Reduction for joint tax payment
  2. Reductions for contributions and contributions to social security systems
  3. Reductions for contributions and contributions to social security systems established in favor of people with disabilities
  4. Reductions for contributions to protected assets of persons with disabilities
  5. Reductions for compensatory pensions and annuities for food
  6. Reductions for contributions to the social security mutual fund at a fixed premium for professional and high-level athletes
  7. Summary table: Reductions in the general tax base