A uniform income tax of fifteen percent (15%) is hereby imposed on all taxable income derived by individuals and entities subject to the jurisdiction of the [Stat. 26-27, Comprehensive Budget for May 2026](https://ols.krameria.xyz/Stat-26-27-Comprehensive-Budget-for-May-2026-6d61ec31f8bb4e099158f3b205df7817). The Secretary of Economy and Finance shall administer, collect, and enforce such tax in accordance with applicable regulations.

Section History

Added [Stat. 26-27, Comprehensive Budget for May 2026](https://ols.krameria.xyz/Stat-26-27-Comprehensive-Budget-for-May-2026-6d61ec31f8bb4e099158f3b205df7817), § 2002

Other Notes