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Sub and transferences on part of the central government. Types of Taxes Income Taxation On Natural Persons The basic legislation applicable to income tax is settled in the Income and Business Tax Act, and it’s supervised by the Income Tax Department. The general income tax rate is 25%, plus a US$50 general deduction is applied to all taxpayers after the application of the rate. Additionally, there´s the possibility of applying deductions when calculating the tax base such as: Personal relief; Education relief. The deadline for taxpayers is March 31. Those earning less than US$13,000 in income per year are exempt from paying the income tax. ....