Declaration of income

Income tax returns are submitted once a year by resident natural persons on their income of previous calendar year.

Income tax returns for 2021

Resident natural persons (hereinafter persons) submit income tax returns on their income received during the previous calendar year.

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Overview of income in the e-MTA

Before the start of the income declaration period, you can get an overview of your previous year’s income and how much basic exemption has been deducted in the e-services environment e-MTA.

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Refund and additional payment of income tax

Due date for the refund and payment of the overpaid income tax is 3 October 2022.

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Tax rates

On this page you will find the rates of income tax, social tax, contribution to mandatory funded pension and unemployment insurance premium applicable from 2018 to 2022 as well as national minimum wage rates since 1996.

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Tax return forms and instructions

On this page you will find income tax return forms for resident natural persons and tax return forms for non-resident natural and legal persons, as well as instructions for completing them.

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Last updated: 08.02.2022

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