Key figure
2026 Finance Act
The new reduced corporate tax threshold
Watch
€100,000: The new reduced corporate tax threshold
in the 2026 Finance Bill
in the 2026 Finance Bill
A reform still under discussion — and closely monitored by EUROP-CONSULT.
The 2026 Finance Bill, currently being debated in Parliament, proposes to raise the threshold for the reduced corporate income tax rate to €100,000 in profits, up from €42,500 today. This measure would directly benefit SMEs and family holding companies, aiming to support business capitalization and growth.
The draft also includes an increase in the flat tax, from 30% to 36%, to align capital taxation more closely with that of earned income. Accelerated depreciation and productivity investment deductions should also be renewed.
At EUROP-CONSULT, we support our clients in analyzing and implementing these upcoming changes, helping them adapt their dividend distribution, investment, and cash-flow strategies. Our role: anticipate the real impact of the reform before it takes effect.
The 2026 Finance Bill, currently being debated in Parliament, proposes to raise the threshold for the reduced corporate income tax rate to €100,000 in profits, up from €42,500 today. This measure would directly benefit SMEs and family holding companies, aiming to support business capitalization and growth.
The draft also includes an increase in the flat tax, from 30% to 36%, to align capital taxation more closely with that of earned income. Accelerated depreciation and productivity investment deductions should also be renewed.
At EUROP-CONSULT, we support our clients in analyzing and implementing these upcoming changes, helping them adapt their dividend distribution, investment, and cash-flow strategies. Our role: anticipate the real impact of the reform before it takes effect.