Key figures corporate income tax: Rates

The corporate income tax rate is 25%

For small and medium-sized Enterprises (SMEs) , a reduced rate of 20% applies to the first EUR 100,000.

However, this 20% rate does not apply:

to so-called ‘financial’ companies, which hold shares or units where the investment value exceeds 50%, either of the revalued paid-up capital, or of the paid-up capital plus taxed reserves and recognised capital gains. In determining whether the 50% limit is exceeded, subsidiaries in which at least 75% of the shares are held are not taken into account.
to companies in which at least half of the shares or units representing the capital are held by one or more other companies.
to companies that do not pay at least one company director who is a natural person a remuneration of at least EUR 45,000. Where the company’s taxable base does not reach EUR 45,000, remuneration equal to or greater than this taxable base is sufficient to meet this condition. Furthermore, this remuneration requirement does not apply for the first four financial years of a start-up company.
to investment companies, European long-term investment funds, regulated property companies, closed-end property investment companies, and pension funding bodies.