Starting January 1st, 2021, for the 2021-2025 period, the following reductions for taxpayers paying income tax will be applied, namely:
a) 2%, if the accounting equity, presented in the annual financial statements, respectively in the annual accounting reports for the permanent headquarters of the legal persons resident in states belonging to the European Economic Area, in the year for which it owes the tax, is positive
b) if it registers an annual increase of the adjusted equity of the year for which it owes the tax, compared to the adjusted equity registered in the previous year and simultaneously fulfills the condition provided in let. a), the discounts have the following values:
- 5% for an increase in adjusted equity of up to 5% inclusive
- 6% for an increase in adjusted equity of over 5% and up to and including 10%
- 7% for an increase in adjusted equity of over 10% and up to and including 15%
- 8% for an increase in adjusted equity of over 15% and up to and including 20%
- 9% for an increase in adjusted equity of over 20% and up to and including 25%
- 10% for an adjusted equity increase of over 25%
c) 3%, if starting with 2022 / the modified fiscal year starting in 2022, registers an increase of the adjusted equity, compared to the year 2020 / modified fiscal year ending in 2021, by:
- 20% in 2025 year
- 10% in 2023 year
- 15% in 2024 year
- 5% in 2022 year
