Corporate income tax in 2026
17% is the standard corporate income tax rate in 2026. A 7% rate may apply to a small entity with taxable-period revenue not exceeding EUR 300,000, subject to the related-entity restrictions in Article 5(3) of the Corporate Income Tax Law. From 2026, the former maximum-of-10-employees condition no longer applies.
0% may apply during the first and second tax periods of a newly registered entity if all conditions are met: revenue in each period does not exceed EUR 300,000, participants are natural persons, related entities are assessed, and for three consecutive tax periods the entity does not suspend activities, liquidate, reorganise or transfer ownership interests to new participants. [S1]
A tax period is not automatically twelve months from incorporation. For an entity using the calendar year, the first tax period of a company incorporated in October ends on 31 December. An entity incorporated in 2025 may also qualify for 0% in 2026, its second period, if the conditions are met. [S2]
Buying an existing company: a change of participants during the relief assessment period may disqualify the 0% rate. Consequently, an advertisement for a ready-made company should not promise “two tax-free years”. This is a consequence of the ownership-transfer condition, not a determination of the tax status of every company offered for sale.
Information prepared on 14 October 2026. General guidance, not individual tax advice. Verify eligibility and rates for each case.