Overview of key provisions of the new Tax code. Part 3

In brief

In this issue, we update you about key amendments of the 2018 tax legislation in relation to personal income taxation (PIT), pensions, social taxes and other contributions.

Significant changes were made to the rates of these taxes and contributions, categories of income included in the tax base or exempt from taxation, as well as deadlines for submission of tax returns.

If not stated otherwise, changes are effective from 1 January 2018.

This alert is not an exhaustive analysis of all provisions of the new Tax Code1.