- Statutory Tax Rate 15
- Surtax Based on Taxable Income 0
- Surtax Based on Statutory Tax 0
- Surtax Deductible from Taxable Income 0
- Statutory Tax Deductable 0
- Effective Tax Rate 15
Statutory Tax Rate
The general corporate income tax rate is 15%. A 5% rate applies under incentive legislation.
For the years 2020, 2021 and 2022, a temporary 20% corporate tax rate is introduced on profits of banks exceeding EUR 2 million. However, the profits below EUR 2 million is taxed at the general corporate income tax rate.