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In 2026, corporate income tax rates remain stable, but there is an important change to the so-called tax licence (minimum tax) for large companies.
1. Corporate income tax rates
The amount of your tax depends on your total taxable income (revenue) for the year.
| Taxable income | Tax rate |
| up to EUR 100,000 (inclusive) | 10 % |
| from EUR 100,000 to EUR 5,000,000 | 21 % |
| over EUR 5,000,000 | 24 % |
What is taxable income? Mainly your revenue from invoices, the e-kasa cash register and interest received. It does not include tax-exempt income (e.g. the sale of a business share if the conditions are met) or accounting adjustments (e.g. depreciation).
2. Tax licence (minimum tax)
Every company pays the tax licence, even if it makes a loss or a very low profit. If your calculated tax is lower than the amount in the table, you must pay the licence amount.
New in 2026: A new band is introduced for companies with a turnover of over EUR 5 million.
| Annual turnover (taxable income) | Minimum tax amount |
| up to EUR 50,000 | 340 € |
| 50 000 € – 250 000 € | 960 € |
| 250 000 € – 500 000 € | 1 920 € |
| 500 000 € – 5 000 000 € | 3 840 € |
| over EUR 5,000,000 | EUR 11,520 (new rate) |
3. Who does not pay the minimum tax (licence)?
There are exceptions when you do not have to pay this tax:
- Newly established companies (in their first year of business).
- Non-profit organisations and civic associations.
- Companies operating a sheltered workshop.
- Companies in liquidation or bankruptcy.
- Registered social enterprises.
Note: If at least 20% of your employees are people with disabilities, the licence amount is halved.
4. Offsetting the licence (getting the money back)
If you paid the minimum tax (because you made a loss), you can “deduct” this difference from your tax in future years. You have the following 3 years to do so, but only if your future profit is high enough for you to pay more than the minimum tax.
💡 Tip for you
Remember that if your tax for 2026 exceeds EUR 5,000, you will be required to pay quarterly advance payments. If your tax exceeds EUR 16,600, advance payments are made monthly.