List of business lines subject to PIT rates on turnover from July 1, 2026

No.

Business line

Tax rate

1.

Distribution and supply of goods as prescribed in Point b, Clause 3, Article 7 of the Law on Personal Income Tax, including:

- Wholesale and retail of goods (excluding the value of goods sold by agents at regulated prices earning commissions);

-  Bonuses, sales incentives, promotional payments, payment discounts, and cash or in-kind support provided to business individuals;

- Distribution and supply of goods not subject to VAT, not required to declare VAT, or subject to the 0% VAT rate under the VAT law;

- Business cooperation with organizations engaged in this business line where such organizations are responsible for declaring VAT on the entire turnover of the cooperation activities;

- Bonuses, sales incentives, promotional payments, payment discounts, and cash or in-kind support associated with the purchase of goods and services not subject to VAT, not required to declare VAT, or subject to the 0% VAT rate under the VAT law;

- Contractual damages and other compensation.

 0.5%

2.

Services; construction without materials supplied by the contractor as prescribed in Point c, Clause 3, Article 7 of the Law on Personal Income Tax, including:

- Accommodation services;

- Cargo handling and transport support services;

- Postal and courier services;

- Brokerage, auction and agency commission services;

- Legal, financial, accounting and auditing consultancy services; tax and customs procedure services;

- Data processing, portal leasing, information technology equipment, telecommunications and advertising services;

- Office support and other business support services;

- Sauna, massage, karaoke, nightclub, billiards and Internet services;

- Tailoring, laundry, hairdressing and shampoo services;

- Other repair services, including repair of computers and household goods;

- Construction consultancy, design and supervision services;

- Other services subject to the VAT credit method with the 10% VAT rate;

- Construction and installation without materials supplied by the contractor (including installation of industrial machinery and equipment);

- Services not subject to VAT, not required to declare VAT, or subject to the 0% VAT rate;

- Business cooperation activities with organizations in this group where the organizations declare VAT on the entire turnover;

- Contractual damages and other compensation.

2%

Asset leasing, including:
- Leasing of houses, land, shops, factories and warehouses (excluding accommodation services);

- Leasing of vehicles, machinery and equipment without operators;

- Leasing of other assets without accompanying services;

- Lottery agency, insurance agency and multi-level marketing agency activities;

- Contractual damages and other compensation.

5%

3.

Manufacturing, transportation, services associated with goods, and construction with materials supplied by the contractor as prescribed in Point d, Clause 3, Article 7 of the Law on Personal Income Tax, including:

- Manufacturing, processing and production of goods;

- Mining and mineral processing;

- Freight and passenger transportation;

- Services associated with the sale of goods, such as training, maintenance and technology transfer services provided together with products;

- Catering services;

- Repair and maintenance of machinery, equipment and motor vehicles;

Construction and installation with materials supplied by the contractor (including installation of industrial machinery and equipment);

- Other activities subject to the VAT credit method with the 10% VAT rate;

- Activities not subject to VAT, not required to declare VAT, or subject to the 0% VAT rate;

- Business cooperation activities with organizations in this group where the organizations declare VAT on the entire turnover.

1,5%

4.

Provision of digital content products and services, including entertainment content, online games, digital films, digital images, digital music and digital advertising, as prescribed in Point dd, Clause 3, Article 7 of the Law on Personal Income Tax.

5%

5.

Other business activities as prescribed in Point e, Clause 3, Article 7 of the Law on Personal Income Tax, including:

Manufacture of products subject to the VAT credit method with the 5% VAT rate;

Provision of services subject to the VAT credit method with the 5% VAT rate;

Other business activities not specified in Groups 1, 2, 3 and 4 above.

1%