The deadline to pay the Corporate Income Tax for the 2025 tax period expires on January 31, 2025. This tax applies to all corporations, foreign branches and individual limited liability companies registered in the National Registry.<\/p>\r\n\r\n\r\n\r\n
The rates range from 15% to 50% of the base salary (\u00a269,330 to \u00a2231,100), depending on the type of company and gross income.<\/p>\r\n\r\n\r\n\r\n Micro and small companies registered with the Ministry of Economy, Industry and Commerce (MEIC), as well as small and medium agricultural producers registered with the Ministry of Agriculture and Livestock (MAG), are exempt from the tax.<\/p>\r\n It is important to keep in mind that entities that fail to comply with this obligation are exposed to interest and penalties for late payment and even to the dissolution of the company if the tax is not paid for three consecutive periods.<\/p>\r\n\r\n\r\n
\r\n Type of Taxpayer<\/td>\r\n Tax Rate<\/td>\r\n Tax on
pay<\/td>\r\n<\/tr>\r\n\r\n Inactive Companies.<\/td>\r\n 15%<\/td>\r\n \u20a1 69,330<\/td>\r\n<\/tr>\r\n \r\n Active companies with gross income of less than 120 base salaries.<\/td>\r\n 25%<\/td>\r\n \u20a1 115,550<\/td>\r\n<\/tr>\r\n \r\n Active companies with gross income between 120 and 280 base salaries.<\/td>\r\n 30%<\/td>\r\n \u20a1 138,660<\/td>\r\n<\/tr>\r\n \r\n Active companies with gross income equal to or greater than 280 base salaries.<\/td>\r\n 50%<\/td>\r\n \u20a1 231,100<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n