The new Tax Code expands and simplifies the system of tax deductions.
Main changes:
- Deductions for social payments (MPC, CSHI, and social contributions under SLR contracts) have been retained.
- A single basic tax deduction has been introduced, replacing separate deductions (education, medicine, mortgage, etc.), and has been increased to 30 MCI per month.
- For socially vulnerable categories:
- For people with disabilities of groups I and II, the deduction has been increased from 882 MCI to 5,000 MCI.
- For people with disabilities of group III, veterans, children with disabilities, etc., the deduction of 882 MCI has been retained.