There are 8 categories of income, each subject to specific tax rules :- wages, salaries, pensions and annuities ;- remuneration of company chiefs ;- industrial and commercial profit (BIC) ;- non-commercial profit (BNC) ;- agricultural profit (BA) ;- land income ;- capital income ;- capital gains on real estate, securities, furnished and professional property.
<div xmlns="http://www.w3.org/1999/xhtml"><p>There are 8 categories of income, each subject to specific tax rules :</p><ul class="list1"><li>wages, salaries, pensions and annuities ;</li><li>remuneration of company chiefs ;</li><li>industrial and commercial profit (BIC) ;</li><li>non-commercial profit (BNC) ;</li><li>agricultural profit (BA) ;</li><li>land income ;</li><li>capital income ;</li><li>capital gains on real estate, securities, furnished and professional property.</li></ul></div>
