These are the income that does not generate taxes in 2023


Although salaried people do pay taxes, some income is exempt.

This item is regulated by the Income Tax Law in Chapter I in its article 94 that indicates the income from the provision of a subordinate personal service, the salaries and other benefits that derive from a labor relationship.

What income is tax exempt?

The exempt income is those that the worker receives, and who, according to his tax treatment, is the right not to tax by them, according to COFIDE information.

1. Aguinaldo: The gratification that the workers of their employers receive, during a year of work. The daily value of the UMA (unit of measurement and update) will be exempt equivalent to 30 days.

2. Extraordinary time. According to the Federal Labor Law, the workers who receive the minimum wage will be exempted the extra allowed time, which are three hours a day without exceeding nine a week.

For other workers up to 50% of the perceptions and without this exemption exceeding 5 UMAS for each week of services.

3. Vacation premium. It is exempt until the equivalent of 15 UMAS, when this benefit is granted in a general way.

4. Prima Vacacional. It is exempt up to 15 UMA for every week that is worked.

5. Participation of workers in profits (PTU). It is exempt when this benefit is granted in a general way, up to 15 UMAS.

Source: Expancion