The income tax for natural persons is calculated based on the income included in the annual tax return filed and the amount of your tax liability is determined after deducting:

1. The tax withheld
2. The tax pre-paid
3. The tax paid abroad

If the amount of tax you have pre-paid or has been withheld is higher than the tax due after the calculation, the surplus difference is returned.

The tax produced in the income return is assessed in three (3) equal bi-monthly installments, the first of which is paid until the last business day of July and each of the following installments until the last business day of September and November.