S.L. 123.93 ст. 4Determination of net profit.

The net profit of a host family in respect of the hosting of students, chargeable to tax for any year of assessment, shall be determined according to the following formula:

G - (R + S) where: G means the gross payments received from a registered school in respect of the hosting of students R means the residence-sharing deduction S is a deemed deduction for expenses equivalent to 65% of (G - R).