Corporate income tax (2018)
Rates (assessment year 2019) (*)
| A. Standard rate | B. Reduced rates if applicable | C. Other rates |
| 29,58% | 20,40% for SMEs (first €100.000) | Capital gains on shares (25,50%), secret commissions tax (102% - 51%) |
(*) Incl. 2% crisis contribution
Risk Capital Deduction
Ass. year 2017: 1,131% (small companies: 1,631%)
Ass. year 2018: 0,237% (small companies: 0,737%)
Ass. year 2019: 0,746% (small companies: 1,246%)
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