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Index of Personal Income Tax 2025

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C03 Work performance
1. Net income from work to be included in the tax base
  1. Phase 1: Determination of total work performance
    Reductions applicable to certain gross income
    c) Transitional scheme of reductions applicable to benefits
    Time limits for the application of reductions

Personal Income Tax 2025

C03 Work performance

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Updated webpage: January 26, 2026