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Special Levy Tax – 5/2/2013

The House of Representatives has recently voted on various amendments regarding the Special Levy Tax of €350 which is paid by companies.


Specifically, the following amendments have been made:


  • The maximum amount of €20.000 for groups of companies has been reinstated.

  • The last date of payment for the special levy tax for 2012 is 29th March 2013

  • Dormant companies or companies incorporated in 2012 and were therefore previously exempt from the payment of the special levy tax are no longer exempt unless it applies for deregistration by 29th March 2013.


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