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Corporate Income Tax (IRC) · 2026 financial year

How much will you pay in autonomous taxation?

Autonomous taxation is charged on expenditure, not on profit. A company that lost money still pays it. Fill in the year's totals and see the bill before closing the financial year, while there's still something you can do about it.

Context

Two questions that change every rate that follows.

Answer no only if you are an entity exempt from IRC, or one that does not carry on an economic activity as its main purpose, such as an association. In that case the rates for undocumented expenses and payments to offshore jurisdictions rise from 50% and 35% to 70% and 55%.
Article 88(14) increases every rate by 10 percentage points when there is a tax loss.

Company vehicles

Usually the biggest share of the bill. One line per passenger car, moped or motorcycle.

Expenses for the year

Totals for the financial year. Leave anything that doesn't apply at zero.

Meals and accommodation with clients or suppliers, receptions, entertainment and trips offered to third parties. Does not include meals for the company's own staff while on duty.
€
Only the portion not charged back to the client, and not taxed as personal income tax (IRS) in the recipient's hands, counts. If you charged all of it back to the client, enter zero.
€
Compensation paid to employees or managers who use their own car for company business, at €0.40 per kilometre. Same rule about charging it back to the client.
€
Cash outflows with no supporting document identifying their nature and recipient. This is the heaviest rate in the Code, and these expenses aren't even deductible.
€
Payments to individuals or companies based in a territory on the official blacklist, unless you can prove the payments correspond to real transactions of a normal nature.
€
Only when the shareholding was not held by the same taxpayer throughout the year before the distribution.
€
Severance for termination before the end of the term, for the portion not linked to productivity and performance. Plus bonuses or variable pay that make up more than 25% of annual remuneration and exceed €27,500. Add up only the amounts that meet these conditions.
€
Autonomous taxation €0

How it's calculated. Article 88 of the Corporate Income Tax Code (CIRC), as in force for the 2026 financial year, as amended by Law no. 73-A/2025. Vehicles at 8%, 25% and 32% depending on acquisition cost, 2.5%, 7.5% and 15% for eligible plug-in hybrids and CNG-powered vehicles, and zero for fully electric vehicles up to €62,500 of acquisition cost, 10% above that. Representation expenses at 10%, per-diem allowances and mileage at 5%, undocumented expenses at 50% or 70%, payments to entities in a privileged tax regime at 35% or 55%, profits distributed to exempt entities at 23%, manager severance and bonuses at 35%. A 10-percentage-point surcharge applies when there is a tax loss, unless the 2026 State Budget's safe-harbour rule applies.

Vehicle tax base. The simulator adds the year's book depreciation, calculated at 25% of the acquisition cost, to the running costs you enter. If the vehicle is already fully depreciated, or you use a different rate, adjust the running costs accordingly.

This tool is an estimate to support decision-making and does not replace an assessment made by a certified accountant for your specific case. No data is collected or transmitted: all calculations happen in your browser. Descontaplicar.

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