Corporate Tax Alert (25/10/2013)
NID rate for tax year 2015
Further to the Law of 17 June 2013, containing tax and financial measures, the Notional Income Deduction (NID) rate is determined on the basis of the average reference-indices J (10-year linear bonds) of the third quarter in the penultimate year preceding the tax year. For tax year 2014 this average amounted to 2.742% (3.242% for SME's).
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