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separately taxed income

Separately taxed incomes are not included in the consolidated tax base and the tax base and the tax amount payable is to be determined separately for each item of separately taxed income. These incomes include, among others: 

  • income of private entrepreneurs subject to personal income tax, 
  • income from the sale of movable property, real estate or rights to assets and licenses, 
  • interest income, 
  • income from dividend, 
  • income from exchange gain,
  • income from permanent investments, furthermore
  • certain specified benefits, 
  • fringe benefits, 
  • income from interest subsidy. 

Personal income tax on the latter items is not payable by the individual but the payer. 

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