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Monaco: Domestic Corporate Taxation

Income Tax Rates

When levied, the rate of business profits tax is 33.33%. Reduced rates apply to newly incorporated entities: a new trading entity less than 50% of whose share capital is held directly or indirectly by other companies pays a reduced rate of business profits tax on its activities for the first 5 years after its incorporation, as follows:

  • 0% payable in the first 2 years;
  • tax calculated on 25% of the reduced profits in the third year;
  • tax calculated on 50% of the reduced profits in the fourth year
  • tax calculated on 75% of the reduced profits in the fifth year
  • tax calculated on 100% of the reduced profits in the sixth year

 

 

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