Military personnel, judges to start paying income tax from 2019

In order to significantly reduce the tax burden on the wage fund and simplify the procedure for calculating the tax on incomes of individuals, from 2019, a single rate of 12% is introduced instead of the current 4-step tax scale.

At the same time, the list of individuals completely exempted from taxation is reduced. Below people are excluded from the list:

- servicemen of the Ministry of Defense, Ministry of Internal Affairs, Ministry of Emergency Situations, State Security Service, members of the private and commanding staff of the internal affairs and customs bodies, as well as persons liable for military training or calibration fees, - in terms of money allowances, cash awards and other payments received by them in connection with performance of duty (performance of official duties);

- judges of the Constitutional and Supreme Courts, civil and criminal courts, economic, administrative and military courts, as well as employees of the prosecution authorities with class grades, including incomes received by them in connection with the performance of official duties.

The reporting period for tax agents, who withhold tax on personal income at the source of income payment, will now be a month.