The taxpayer is entitled to:

• 30% of standardized expenditures – in assessment of the tax base are related to the expenditures made during sale of the securities and participation in the capital.
• 30% of standardized expenditures – in assessment of the tax base related to the expenditures made during sale of the real estate in which the taxpayer had lived for at least one year before the sale.
• 100% of assets gained from sales of real estate which the taxpayer is selling after the expiration of 5 years from the day when the taxpayer had obtained the property.
• 100% of the assets - realized from the sale of real estate in which the taxpayer lives at least one year before the sale, which the taxpayer sells after the expiration of three years from the day it was acquired.
• 100% of the assets - realized from the sale of real estate acquired by the taxpayer on the basis of inheritance or gift that is exempt from tax payment in accordance with the provisions of the Law on Property Taxes.
• 100% of assets from sales between spouses, as well as by spouses, carried out by a third party where the sold real estate is in direct connection with divorce procedures.
• Capital gains realized from the sale of securities are not taxable from 1 January 2013 to 31 December 2018.