21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.

The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.

0/0/0

7/19/35

20

Capital gains are subject to the normal corporate income tax rate constraint.

19.33%

12.52%