Tax Guide - Extraordinary Defence and GESY Contribution

According to the Extraordinary Defence Contribution Amendment Law of 2023 (Law 40(I)/2023), legal entities paying rents will now pay by 30th June and 31st December of each year the Extraordinary Defence Contribution (code 614) and the GESY contribution (code 714) withheld from rents in the first and second half of the year, respectively.

The above payments are made through the Tax Portal by credit card or internet banking.