Taxes in Europe Database v2
Act no. 235/2012 as last amended by act. no. 435/2013.
The special levy on businesses in regulated industries is a temporary measure, in effect only until the end of 2016.
Revenues are booked on accounts of the State Financial Assets.
Legal entity in a regulated industry (e.g. energy, insurance, public health insurance, electronic communication, pharmacy, postal sevices, air transport, provision of health care) which revenues from regulated activity reach at least 50% of total revenues.
Tax base is a profit that exceeds 3 Mil. Eur.
Tax rate is 0.363%.
Tax is paid monthly.
The levy is paid in advance and is subject to clearing. After submitting tax return, the paid levy is cleared similarly to CIT.