Taxpayers
Income tax applies to:
- Profits from industrial, commercial, and non-commercial professions.
- Salaries, wages, and related benefits.
- Income from movable capital.
The tax applies to profits from commercial, industrial, and craft professions and establishments, liberal professions, and income from any activity, unless:
- It is subject to another specific type of income tax, such as rental income.
- The law expressly provides for a permanent or temporary exemption.