Conditions for Applying the Special Tax Regime for Self-Employed Individuals
Self-employed individuals are individuals who:
-Carry out types of activities permitted under the Special Tax Regime;
-Do not employ workers;
-Have an income of no more than 300 MCI per month;
-Are not registered as individual entrepreneurs.
Exemption from Individual Income Tax (IIT)
Exemption from the payment of individual income tax;
Fulfillment of tax obligations through a special mobile application;
Tax rate: 4%, consisting solely of social payments.