Fraudulent text messages about tax refunds are in circulation. Read more about scam messages

Taxable income is divided into capital income and earned income

Capital income consists of income generated by your property and assets: dividends, capital gains, rental income, etc. All other income, such as your wages and pension, is earned income.

Capital income and earned income are taxed differently. Capital income has a fixed tax rate. Earned income is taxed progressively – the more income you receive, the higher the tax rate.