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In the framework of the new fiscal package, by Law No. 105/2017 “On some addenda and amendments to the Law No. 8438, dated 28/12/1998 “On income tax”, as amended, the letter (g) has been added to Article 18 of the law “Exemptions”, which includes the accommodation structures “Hotel/Resort with four and five stars, special status” and that hold a brand name registered internationally. The exemption from income tax for this category will be applied for a period of 10 years and the effects of exemption will begin from the moment they begin to operate as an accommodation structure, but not later than 3 years upon receipt of the status, provided that they have obtained the special status until December 2024.
In order to develop and encourage legal persons that operate in the area of software production/development, the income tax shall become 5%, a legal amendment that has been reflected in Article 28(2) “Tax rate” of this law.
Moreover, in Article 38 of this law, paragraph 7 has been added, which defines that “the income of organizers of gambling shall be taxed with the tax rate on gross income, as per the definition and determination in the respective law of the area”.
The Law No. 105/2017 “On some addenda and amendments to the Law No. 8438, dated 28/12/1998 “On income tax”, as amended, has been published in the Official Journal No. 222 and shall enter into force on January 1st, 2018. You can consult the full law in the link Income tax