Preferential CIT 9% for small taxpayers and new companies — limits, conditions and exclusions.
CIT 9% is an attractive preference for small companies. Cuts corporate income tax by more than half vs standard 19%.
Small CIT taxpayers (revenue up to EUR 2m gross VAT in previous year) and newly formed companies — first year automatically. Applies until reaching EUR 2m net in the year.
Companies from transformation, division or merger in the first 24 months. Companies whose owners have other entities providing similar services. PGK and real estate companies.
After exceeding EUR 2m net — 19% CIT for the remainder of the year. Next year — 9% returns if criteria met again.
CIT 9% is real savings for growing companies. Danexis checks eligibility and runs CIT settlements.