A new scheme called "Withholding Tax for Foreign Workers" was introduced in 2019. This applies to people who will have temporary employment in the country. Income is taxed according to the gross method at a fixed rate of 25%. Tax assessment is ongoing and the foreign employee is not required to submit tax returns. Those employees who meet the regulatory requirements are automatically included in the scheme, but it is entirely possible to opt out. Which method of taxation is most beneficial depends on the individual employee's fiscal circumstances.
The new scheme does not allow for deductions in the equation for the employee, but the solution helps to provide greater predictability while reducing the risk of errors.