Corporate income tax

Corporate income tax
Every corporate entity must register for corporate income tax on the date of incorporation and file a corporate income tax return. This category of legal entities includes limited liability companies, joint stock companies, public partnerships, limited partnerships and non-profit organizations.
The tax base is calculated on the profit or loss of the legal entity and may take the value of profit or loss. This result is further adjusted in accordance with the Income Tax Act, e.g. increased by tax-ineffective expenses.