Amendments to the Micro-enterprise Tax Law:
1) from 01.01.2017. the current micro-enterprise tax rate will be increased to 12% with an annual turnover up to EUR 7,000.
2) the rate will be 15 % with an annual turnover of EUR 7,000.01 up to 100 000.
3) from 01.01.2018. the micro-enterprise tax rate will be 15% for all turnover.