According to the ITC, the following income categories of are taxed:
a) income from employment and pensions, is taxed according to the following scale:

Important Note! Salaries, pensions and fixed remuneration granted to disabled persons with a disability rate of at least eighty percent (80%) are exempt from tax (para. 2, case e, article 14 of the ITC). Other categories of income from employment and pensions exempted from taxation are provided for in article 14 of the ITC.

Important Note! The tax amount that arises on income from employment and pensions is reduced by the amount of 777 euros for the taxpayer without dependent children. The reduction increases for taxpayers with dependent children, depending on their number and decreases for all taxpayers, inversely proportional to the amount of their income, provided that it exceeds the amount of 12,000 euros (Article 16 of the ITC).

b) Income (profits) from business activity shall be taxed by the scale of employment and pensions income, after being added to any income from salaries and pensions.
c) Capital income (dividends, interest, royalties, real estate), which is taxed:
i. according to the following rates for income from dividends, interest, royalties, as applicable.

ii. according to the following scale for income from immovable property

d) Income from capital gains (stocks, shares or stakes in partnerships, government bonds and treasury bills or corporate bonds, financial derivatives) is taxed according to the following tax rate.

Important Note! Taxation of capital gains income from transferring immovable property has been suspended up to 31.12.2024 (par.33 article 72 ITC).

Alternative minimum taxation based on imputed income
A taxpayer subject personal income tax is subject to alternative minimum taxation when their presumptive income is higher than their total income. The presumptive income is calculated based on the objective living cost and the assets acquisition cost of the taxpayer and their dependent members (articles 30-34 of the ITC).