The general Corporate Income Tax (IRC) rates will be progressively reduced to 17% over the next three years, as follows:
- 19%, from January 1st, 2026
- 18%, from January 1st, 2027
- 17%, from January 1st 2028
Starting next year, a reduced IRC rate of 15% will also apply to the first €50,000 of taxable income for SMEs or Small Mid-Caps that directly and primarily carry out an economic activity of an agricultural, commercial, or industrial nature, with the remainder being taxed at the general rate in force in each tax period.
How can we help?
At Dower, we have a team of proactive tax consultants focused on ensuring the most advantageous tax framework for your company.
Applying available tax benefits and implementing best accounting and tax practices is our focus.
Challenge us to optimize your tax structure and improve your financial results.
