| Return |
| Annual Personal Income Tax Rates | |
| Level of Taxable Income (SlT) | Rate Applicable to Level (SlT) |
| Up to 450,000 | 17% |
| 450,001- 900,000 | 76,500 + 35% on excess over 450,000 |
| 900,001-1,350,000 | 234,000 + 37% on excess over 900,000 |
| 1,350,001-1,800,000 | 400,500 + 40% on excess over 1,350,000 |
| 1,800,001-2,700,000 | 580,500 + 45% on excess over 1,800,000 |
| Over 2,700,000 | 985,500 + 50% on excess over 2,700,000 |
| Sales Tax Rates | |
| Type of Supply | Rate(%) |
| Goods: | |
| Most goods (standard rate) | 20 |
| Construction materials, energy saving products, environmentally safe products, and so forth | 10 |
| Food, books, equipment, and so forth | 5 |
| Luxury goods such as jewelry, carpets, and cosmetics | 32 |
| Services: | |
| Most services (standard rate) | 5 |
| Construction services, leasing of equipment, and so forth | 3 |
| Transfers of securities | 0.1 |
| Gambling and telephone services | 20 |
| Social Security Rates | ||
| Type of Contribution | Employer (%) | Employee (%) |
| Pension and disability insurance | 15.5 | 15.5 |
| Health care | 6.1 | 6.1 |
| Employment | 0.4 | 0.4 |
| Work-related accident insurance | 0.5 | - |
| Maternity leave | 0.1 | 0.1 |
| Total | 22.6 | 22.1 |
| Return |
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