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FP6 Financial Info & FAQs --> Project --> Cost Statements --> Eligible and Ineligible Costs --> Eligible and Ineligible Costs FAQs


Is personal income tax eligible under FP6?


Taxes not allowed are those paid by the contractor. We assume that personal income tax referred to in the question is tax deducted from salaries and possibly payments to third parties and remitted to the national government. Here the contractor is acting as an “collection agent” of the government and his cost is the gross salary plus paid employer’s social costs etc. The amount of the net pay is not relevant.

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