| Year 2026 |
| The income tax withholding rate is |
22% |
| Tax-free income miinimum |
700 euros |
| The corporate income tax rate applied to profits distributed in the form of dividends is |
22/78 |
| The social tax rate is |
33% |
| The unemployment insurance payment rate for an employee is |
1,6% |
| The unemployment insurance payment rate for the employer is |
0,8% |
| Turnover tax rate |
24%, 13%, 9%, 0% |
| The minimum social tax liability is |
€292.38 |
| The minimum wage is |
886 euros |
| TSD declaration |
by the 10th, KMD and VD by the 20th of every month. |
| The deadline for submitting the annual report is |
June 30th |