On 17 December 2007, an ordinance on the introduction of a tonnage tax was published. The ordinance introduced a tonnage tax with retroactive effect from 1 January 2007. As a result, qualifying taxpayers, instead of paying income tax under the general rules, may opt to pay tonnage tax insofar as they render international maritime services using sea vessels.
The regime applies to companies exploiting or renting qualifying sea vessels, managing qualifying sea vessels for third persons, or renting out qualifying sea vessels.
Under the tonnage tax regime, the taxable income for each tax year is based on the net tonnage per qualifying sea vessel, multiplied by a fixed amount according to the following table:
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