Deduction for income

If you are a resident status, you may deduct the items such as basic deduction, deduction for social security premiums, life insurance premiums, exemption for spouses exemption for dependents etc. In case of non-residents status, only the basic exemption, the deduction for casualty losses and the deduction for donations are granted.

This deduction are also differences between resident and non-resident, not only income categories.