In accordance with the Tax Code, individuals who transfer part of their salaries to pay a tuition fee were exempted from the income tax (12 percent). This benefit applied to a student’s parents, or the student himself if he is employed somewhere and is under 26.
Now, as the Tax Code was introduced in new edition, some changes and additions were made to the rule.
According to amendments, which came into force on January 1, this benefit is extended to spouses as well, i.e. from now onwards, if a husband (wife) transfers part of his (her) salary for the payment of the spouse’s tuition fee, he (she) will not be charged an income tax.
It should be noted that when discussing the draft Tax Code, it was proposed to exclude this rule, but in the approved version it was not only preserved, but rather expanded.