57 MPs supported the amendments, while 28 were against.
The 25% rate is set independently of the micro-enterprise's annual turnover.
Currently, for micro-enterprises with turnover up to 25 000 euros a year, the tax rate is 25%, while for the part of turnover exceeding 25 000 euros a year – 40%.
According to the data at the disposal of the State Revenue Service, in 2022 only 368 (3.7%) of all 9,843 micro-enterprises had turnover exceeding 25,000 euros.
It is also planned that taxpayers of micro-enterprise tax, if they also receive income subject to personal income tax, will be able to apply the non-taxable minimum and relief for dependants to such income.
The changes to the law will come into force on January 1, 2024.
