26 June, 2019

Amendments to the tax legislation

The Ministry of Finance has drafted amendments to the Personal Income Tax Act, the Corporate Income Tax Act and the Profit Tax Act on the disposal of derivative financial instruments. Key features of the newly proposed legislation are, as follows:

  • the increase in tax class boundaries, with a tax rate reduction of the 2. (from 27% to 26%) and 3. tax class (from 34% to 32%);
  • increase of the general relief to EUR 3,500.00;
  • increase of the capital income tax rate (interest, dividends and capital gains) from 25% to 27.5%;
  • increase of the tax rate in relation to holding periods (up to 5 years 27.5%, from 5 to 10 years 20%, from 10 to 15 years 15%, from 15 to 20 years 10%);
  • increase of the personal income tax on rental income from 25% to 27.5% is increased;
  • an increase of standardized costs from 10% to 15%;
  • a minimum corporate tax rate of 7% is introduced;
  • and an increase in the corporate income tax rate from 19% to 20%.
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