Taxes in Europe Database v2
The Act LXVII of 2008 on the Increase of Competitiveness of Communal Heating
As a general rule, energy suppliers and public service providers are subject to tax. In case of a foreign entrepreneur, income tax payment obligations shall be established only for activities conducted through its domestic permanent establishment.
The base of the energy suppliers' income tax shall be the positive amount of the pre-tax results indicated in the financial statements of the tax year, amended according to the detailed regulation in the further paragraphs of the Act, plus the income generated from activities conducted through a foreign permanent establishment, imputed to the permanent establishment, that is taxable abroad, not containing the income that would form a base of income tax pursuant to the provisions of the Act.
The rate of the income tax on energy suppliers is 31 percent of the positive tax base.
Similar to the corporate income tax.