The main items of taxation are customs duties and direct taxes, which include income taxes. A 1963 amendment to the income tax act abolished all personal deductions except medical and dental expenses and the costs of passage to and from Sierra Leone. A husband and wife are assessed separately for income tax on their individual incomes. Income tax is charged at a flat rate, with one rate for citizens and a higher rate for noncitizens. Also levied are a 55% corporate tax, property tax, payroll tax, social security contributions, and taxes on goods and services. In 2003, Sierra Leone's main indirect tax was its 20% sales tax.