Effective rate on the taxable base: 19.75%.
| Band | Base · rate | Tax |
|---|---|---|
| First €50,000 | €50,000.00 · 19% | €9,500.00 |
| Remaining taxable base | €30,000.00 · 21% | €6,300.00 |
Indicative estimate. Check the assumptions, exclusions and official sources before making a decision.
This is an indicative estimate based on the information entered. Review the assumptions before making a tax or financial decision.
01 / Methodology
Methodology and sources
Validity and privacy
- Effective from
- 1 January 2026
- Valid through
- 31 December 2026
- Privacy
- The calculation runs in your browser.
Main assumptions
- The tax period begins in 2026.
- The taxable base already includes tax adjustments and compensated tax losses.
Not included
- Co-operatives, tax groups, ZEC entities and other special regimes not included in the selector.
- Deductions, allowances, minimum tax and instalment payments.
Official sources
02 / FAQ
Frequently asked questions
What rate does a micro-company pay in 2026?
As a general rule, an entity with turnover below €1 million applies 19% to the first €50,000 of taxable base and 21% to the remainder.
When does the 15% rate apply?
It applies to certain newly created entities in their first period with a positive taxable base and the following period, provided they meet the requirements.
Is this the final amount payable?
Not necessarily. Deductions, allowances, withholdings and payments on account are not included. This is an estimate of gross tax liability.
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