In particular, according to PP.166.4.2 Art. 166 of the Tax Code, the total amount of tax rebate accrued to the taxpayer in the reporting year may not exceed the amount of the taxpayer's annual total taxable income accrued as wages.

Legislation refers to wages as basic and additional wages, other incentive and compensatory benefits paid (provided) to the payer in connection with employment relations.

Thus, an individual entrepreneur who is a hired person - can only claim the right to a tax rebate to income earned during the year in the form of wages.

As for the business income, the right to a tax rebate is not applied.