Draft: corporate tax of 9% and 15% from 2027
TLDR
- DRAFT — not adopted. Parliament has not voted on it, so nothing changes until it is adopted.
- The bill replaces Art. 28(2): 9% on taxable profit up to €100,000, and above that €9,000 + 15% on the amount over €100,000.
- The law in force has three rates: 9% up to €100,000, 12% up to €1,500,000 and 15% above €1,500,000.
- The bill states application from 1 January 2027 and entry into force on the eighth day after publication in the Official Gazette.
gov.me has published a bill amending the Law on Corporate Income Tax (document dated 18 September 2026). It is only a proposal: Parliament has not adopted it and it is not published in the Official Gazette. The text may change during the procedure.
The bill has two articles. Article 1 replaces Art. 28(2): the rate is 9% on taxable profit up to €100,000.00, and for profit above €100,000.00 the tax is €9,000.00 plus 15% of the amount over €100,000.00.
For comparison, the current Art. 28(2) has three levels: 9% up to €100,000.00, €9,000.00 + 12% on the amount up to €1,500,000.00, and €177,000.00 + 15% above €1,500,000.00. Under the bill's text, the middle 12% rate would disappear.
Under Article 2, the law enters into force on the eighth day after publication in the Official Gazette and would apply from 1 January 2027. Practically: no action is needed. The 2026 calculation stays on the current rates. We will follow whether the bill is adopted and update this item.