non-profit
A non-profit pays a 7.5% payroll tax on the wages of its employees, instead of VAT.
financial institution
A financial institution (bank, insurance company) pays profit tax at the rate of 17% and payroll tax at the rate of 17%.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.