Proposed State Budget Law for 2026
Corporate Income Tax (CIT)
Check PwC’s analysis of the 2026 State Budget regarding Corporate Income Tax (IRC). Stay informed about all the changes. Have questions? PwC has the answers!
Autonomous Taxation
Vehicles approved under the “Euro 6e-bis” emissions standard with official emissions below 80 gCO2/km will be included in the category of plug‑in hybrid passenger cars (which are subject to autonomous taxation rates of 2.5%, 7.5% and 15%).
Beyond the State Budget, what other measures are on the horizon?
Alongside the 2026 State Budget Law, several initiatives are underway that include tax measures impacting both individuals and businesses. At PwC, we summarise what is already known to help you stay informed.
CIT Taxes
It is proposed to reduce the standard Corporate Income Tax (CIT) rate by 1 percentage point, bringing it down to 19%. This will apply to tax years starting in 2026.
It is also proposed that, in the two subsequent years, the standard CIT rate be reduced by 1 percentage point, to 18% in 2027 and to 17% in 2028.
It is proposed that SMEs and Small Mid Caps shall be subject to CIT at a rate of 15%, applicable to the first € 50,000 of taxable profit.
PwC Newsletter: Proposed State Budget Law for 2026
Download PwC’s newsletter and stay up to date with our experts’ analysis of the Draft State Budget Law for 2026.
State Budget 2026 – Everything You Need to Know About the Tax Changes
Follow the tax changes introduced by the Draft State Budget Law for 2026. Have questions? PwC has the answers!
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