Tax scale for Income from business activity
Tax year 2020 |
Tax rate %
|
S.A.E., E.P.E., I.K.E.
|
24% |
Personnel companies (O.E., E.E.) |
24% |
Civil law societies, civil for-profit or non-profit companies, joint-stock or invisible 24% |
24% |
Consortiums of personal companies |
24% |
Other joint ventures (in which only personal companies do not participate) |
24% |
Credit institutions as defined in point 1 of par. 1 of article 4 of Regulation (EU) No. 575/2013, as long as they have joined for the tax years to which they belong in the special provisions of article 27A |
29% |
Agricultural cooperatives and legal entities recognized by the Ministry of Agriculture. development as Producer Groups and Organizations of Article 27 of Regulation (EU) 1305/2013 |
10% |
Other legal entities not included above |
24% |