The tax is levied on the total salary income without deductions of any kind.

Read more about the limitations in the access to deducting employee deductions from and carrying forward losses to other income in the section Deductions in respect of expenses associated with other income.

Deductions for transport between home and work, food and accommodation deductions, double housekeeping expenses, personal pension schemes, trade union fees, contributions to unemployment funds or other employee expenses are not deductible from income under the special tax scheme. Nor can the personal allowance be used in relation to income taxed under the special scheme.