Everyone, natural persons and legal entities, are subject to taxation at a fixed rate of 25%. All income is counted without exceptions and form the base of the calculations. Some amounts can be reduced. The types of reduction are different between natural persons and legal entities.

For natural persons, the amount of reduction is the legal minimum income in the town where you are registered.

Gifts and legacies are free of taxation if taxes have been paid by the donor or testator on the assets.

For legal entities, the only reduction they have is the cost they have to work. All reductions for legal entities must be the same in the entire European nation.

VAT and import duties will be equal in the entire European nation as well.