Incomes not subject to Personal Income Tax
What income is exempt
- Income Tax Manual 2024 - Exempt income, article 7 of the Personal Income Tax Law
- 2024 Income Tax Manual - Other exempt income
- 2024 Income Tax Manual - Special tax on prizes from certain lotteries and bets: exempt amounts
- Literary, artistic and scientific prizes exempt from personal income tax (416 KB - pdf )
Information
What is exempt income?
When an income is exempt and how it affects your tax return