Legal Bulletin


This may increase the number of individual taxpayers filing tax returns by reducing from 1400 to 1000 Tax Units the minimum total income threshold to file the return.

In the year 2018, the threshold of income for determining if an individual must file an income tax return will be reduced from 1400 Tax Units to 1000 Tax Units. Individuals earning a total income lower than USD 911.43 would not be eligible to file an income tax return.

Currently, the minimum monthly income to file tax returns is 1400 Tax Units, which is equivalent to USD 1.275,65.