PIT is levied on salaries, income realized on the basis of services and authorship contracts with individuals, income derived from temporary and occasional jobs, interest income and other income of individuals.
Individual who inherit property or receive property as a gift are subject to inheritance and gift tax. A legal entity that receives property as a gift is also subject to this tax.The tax rate are proporcional – 2.5%.
Under local authority rulings, the owner of the immovable property or lessee is liable to pay a construction land use charge. The amount of the charge is determined depending on the location and purpose of the immovable as well as several other criteria used by the local authorities.