Small companies will enjoy profit tax breaks

Published: 17 June 2004 y., Thursday
Small companies having less than 10 employees and annual revenues up to LTL 1 million (EUR 290,000) will have a zero profit tax rate on the LTL 25,000 (EUR 7,240) share of taxable profit, following the amendments to the Law on Profit Tax. For the share of profit exceeding LTL 25,000 (EUR 7,240) a 15% profit tax rate will be paid, according to the above mentioned amendments. The preferential tax rate will apply to sole proprietorships of unlimited civil liability, general and limited partnerships. The present tax break of 13% is applied to small companies whose gross income during the taxable period is less than LTL 500,000 (EUR 144,900) and whose number of employees does not exceed 10. Currently about 39,000 sole proprietorsips are active on the market.
Šaltinis: lda.lt
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