Which Corporate Income Tax Rate to Apply?

Did your company have an income of up to 300,000 € for the reporting period and had up to 10 employees on the last day of the period?

Do you control other companies (you own more than 50% of the shares) and for the reporting period the total number of employees of the company and the controlled companies exceeded 10 employees or the total income exceeded €300,000?

Do you plan at least one of the following actions during the first 3 years of business?

-to suspend the business;

-to reorganize the business;

-to transfer the company's shares to new participants;

-to liquidate the company.

Corporate income tax rate of 15 percent.

Check if you can apply a concession here.

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