New Tax Regulations 2026: What Do You Need to Know?
Starting 1 January 2026, major amendments to the Fiscal Code will come into force. The most important changes include:
- Reduction of the microenterprise turnover threshold to €100,000 (from €250,000 in 2025) — companies exceeding this threshold will move to corporate income tax.
- Increase of the dividend tax to 16% (from 10% in 2025) — including gains from investments and cryptocurrencies.
- Full recalculation of social contributions for PFA and rental income — CAS and CASS will apply to actual net income, not fixed thresholds.
What does this mean for your business? If your company is approaching the new €100,000 threshold, these changes require a strategic reassessment of your tax position…
