From 1 January 2026, favourable changes to corporation tax will come into force, which will significantly reduce the tax burden on new and small businesses.
0% corporation tax for up to two years
Newly established companies will be able to:
- Apply a 0% corporation tax rate for the first and second tax periods,
- which means more money for business growth, not taxes.
Fewer restrictions – more opportunities
The number of staff will no longer be assessed;
The reduced rate will apply only to annual income up to €300 000.
Low tariffs and beyond
After the 0% period:
Small businesses will be subject to a corporation tax rate of only 7% (instead of the normal 17%),
This allows a lower tax burden to be maintained for longer.
2026 is a good time to start.
Trust us with the incorporation process – we set up your company in a few working days.
