Article 23 of the Personal Income Tax Law specifies the exemptions and deductions for the taxpayer.  

Subsequently, the “Regulation on exemptions and deductions of Personal Income Tax” has been approved by Decree A/261 by the Chairman of the General Tax Authority on December 30, 2019.  

The regulation provides matters regarding tax deductions and exemptions, relevant reporting requirements and accumulation of documents.

Please click here for the Regulation.