Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect. It has been replaced by Law No. 29/2023. The content below is preserved for reference, but before you act, verify the current rule.
Tatiomore administration Remember that the dividend tax is at the rate of 8%, if the payment is made on or before August 20, 2019.
In implementation of Law No. 8438, dated December 28, 1998 “On Income Tax,” as amended, the dividend tax on undistributed profits realized in 2018, including reserves and capitalized earnings, is at the rate of 8%, if you make this payment by the date August 20, 2019.Similarly, the 8% tax rate will apply to undistributed profits realized in 2017 and earlier years, provided that the tax is paid by the due date. September 30, 2019;
Warning! If the above conditions are not met for 2018 and earlier years, the taxpayer will pay 15% tax on the dividend.
The General Directorate of Taxation will continue to send reminders and information to taxpayers in every revenue bracket regarding tax legislation and procedures.
The notice in Official Page of the DPT
