Note on the legal basis, September 2026. This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force. Today, it is enforced. Law No. 29/2023. The act is preserved here as a historical document.
LAW
No. 113/2021
For an amendment to Law No. 8438, dated December 28, 1998, “On Taxation" ABOUT THE REVENUES, AMENDED
Article 1
In Law No. 8438, dated December 28, 1998, “On Income Tax,” as amended, Schedule No. 1, “Table for Personal Income Tax on Employment Income” is replaced by Table 1 “Table for Personal Income Tax on Employment Income” attached to this law.
Neni 2
This law enters into force 15 days after its publication in the Official Gazette and extends its effects from the date April 1, 2022.
Table 1

Source: Official Publications Center.

