The company's taxable profit is 300,000 euros. Normally, the entrepreneur will pay 19% corporate tax on 200,000 euros, and 25.8% on the remaining 100,000 euros.
This would mean it would pay a total of (200,000 * 0.19) + (100,000 * 0.258) = 63,800 euros in taxes.
Now the company is making an investment that is in the energy list. This investment amounts to 200,000 euros.
The EIA in that case is 200,000 * 0.455 = 91,000 euros. This croatia mobile numbers list amount may be reduced on the taxable profit: 300,000 - 91,000 = 209,000 euros.
If we now calculate how much tax the entrepreneur must pay, we arrive at the following: (200,000 * 0.19) + (9,000 * 0.258) = 40,322 euros.
So the tax benefit the entrepreneur has thanks to the EIA scheme is 63,800 - 40,322 = 23,478 euros.
Read more about investment deduction, and the other two forms small business deduction and environmental investment deduction and vamil.