5. Abolished will be income tax exemptions for driving schools fees and hobby trainings for adults.
6. Taxable shall be 80% of the natural person income on the basis of the revenue from lease of dwelling (20% is tax-free and is rental related expenses).
7. The tax exempt limit of daily allowances during assignments abroad is 50 euros, but not more than 15 days in month. If the assignments is longer, then the daily allowances in 32 euros from the 16. day.
1. Alcohol excise rate will increase by 15% from February.
2. Tobacco excise rate will increase by 8% from June.
3. Excise duties on diesel will rise by 14%, for petrol 10% from January.
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